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1 – 10 of 51
Article
Publication date: 1 June 2008

Christine Irvine and Sonia Mawhinney

As rates of dangerous drinking increase, services must improve their understanding of the needs of people with alcohol‐related brain damage such as Korsakoff syndrome (KS). This…

Abstract

As rates of dangerous drinking increase, services must improve their understanding of the needs of people with alcohol‐related brain damage such as Korsakoff syndrome (KS). This study looked at indications of change in key functioning areas for four people with KS living in a new supported living environment. The research highlighted the individualised and complex needs of people with KS and suggests that three specific factors may influence changes in functioning.

Details

Mental Health Review Journal, vol. 13 no. 2
Type: Research Article
ISSN: 1361-9322

Keywords

Content available
Article
Publication date: 19 July 2011

1095

Abstract

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Accounting Research Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 1 June 2008

Chiara Samele

Abstract

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Mental Health Review Journal, vol. 13 no. 2
Type: Research Article
ISSN: 1361-9322

Content available
Article
Publication date: 22 July 2010

1191

Abstract

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Accounting Research Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 21 November 2008

Bob Glass

The purpose of this paper is to provide a flavour of the content of the LILAC conference held in Liverpool, UK in March 2008.

538

Abstract

Purpose

The purpose of this paper is to provide a flavour of the content of the LILAC conference held in Liverpool, UK in March 2008.

Design/methodology/approach

An outline of the issues, content, keynote speakers and delegates is provided.

Findings

This conference covered the themes of supporting researchers, diversity and social justice, practical approaches to information literacy, the Net generation, ethical information, staff development and information literacy and marketing information literacy.

Originality/value

A conference report of value to library and information professionals regarding various information literacy themes, with a link to web site information.

Details

New Library World, vol. 109 no. 11/12
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 8 August 2019

Helen Irvine and Christine Ryan

In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of this…

Abstract

Purpose

In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of this paper is to assess the sector’s financial health.

Design/methodology/approach

The multi-dimensional study is based on seven years of government financial data from all 39 publicly funded Australian universities, supplemented by information from universities’ annual reports. Using a financial health model that reflects vulnerability, viability and resilience, the authors examine sector data using a suite of metrics. The authors analyse differences between those universities in the Top 10 and Bottom 10 by revenue, as a window into the financial health of the sector at large.

Findings

While mostly financially viable, the sector shows signs of financial vulnerability, particularly in the areas of expense control and financial sustainability. Possibly in response to an uncertain funding environment, universities are managing long-term liquidity by growing reserves. Debt represents largely untapped potential for universities, while differences between the Top 10 and Bottom 10 universities were most evident in the area of revenue diversity, a strong predictor of financial viability.

Research limitations/implications

Focussing on a specific set of financial metrics limits the scope of the study, but highlights further research possibilities. These include more detailed statistical analysis of data, financial case studies of individual universities and the implications of revenue diversification on academic standards.

Originality/value

The paper contributes to higher education literature, providing empirical evidence of universities’ finances. It highlights the importance of universities’ financial resilience in an uncertain funding environment.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 30 August 2013

Helen Irvine and Christine Ryan

The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International…

2091

Abstract

Purpose

The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process.

Design/methodology/approach

Using a regulatory space approach, this paper relies on publicly available archival evidence from charity regulators and accounting standard setters in five common‐law jurisdictions in advanced capitalist economies, all with vibrant charity sectors: the UK, the USA, Canada, Australia and New Zealand.

Findings

The study reveals the importance of co‐operative interdependence and dialogue between charity regulators and accounting standard setters, indicating that jurisdictions with such inter‐relationships will better manage the transition to IFRS. It also highlights the need for those jurisdictions with not‐for‐profit or charity‐specific accounting standards to re‐configure those provisions as IFRSs are adopted.

Research limitations/implications

The study is limited to five jurisdictions, concentrating specifically on key charity regulators and accounting standard setters. Future research could widen the scope to other jurisdictions, or track changes in the jurisdictions longitudinally.

Practical implications

This paper provides a timely international perspective of charity regulation and accounting developments for regulators, accounting standard setters and charities, specifically of regulatory responses to IFRS adoption.

Originality/value

The paper contributes fresh insights into the dynamics of charity accounting regulation in an international context by using regulatory space as an organising framework. While accounting regulation literature provides a rich interpretation of regulatory issues within the accounting arena, little attention has been paid to charity accounting regulation.

Details

Pacific Accounting Review, vol. 25 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 January 1975

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis…

Abstract

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

Details

Managerial Law, vol. 18 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 20 June 2016

Tracy Artiach, Helen Irvine, Janet Mack and Christine Ryan

The purpose of this paper is to strengthen the theoretical understanding of the processes through which a new regulator seeks to gain legitimacy within an existing regulatory…

Abstract

Purpose

The purpose of this paper is to strengthen the theoretical understanding of the processes through which a new regulator seeks to gain legitimacy within an existing regulatory space. The authors do this by investigating the case of the Australian Charities and Not-for-profit Commission (ACNC).

Design/methodology/approach

Synthesising legitimacy theory with the concept of regulatory space, the authors analyse formal public discourse surrounding the establishment and operations of the ACNC.

Findings

Regulation is essentially a context-bound political process in which a new regulator needs to establish legitimacy to ensure its survival. It must convince its constituents that it has developed processes to operate effectively and professionally in addressing constituents’ needs, to bargain authoritatively with other regulators in establishing its operational boundaries, and to engage politically with government and constituents. Over a relatively short time, the ACNC built legitimacy, despite the political threats to its formal regulatory authority.

Research limitations/implications

The conclusions are based on the analysis of one case. There is scope for further investigations of the processes by which new regulators establish their legitimacy in different contexts.

Practical implications

The potential for a political threat to the authority of a new regulator, and the difficulty of achieving regulatory reform, particularly in a federated system such as Australia, highlight the necessity for a new regulator to develop a compelling discourse of legitimacy.

Originality/value

The authors synthesise regulatory space and legitimacy perspectives, contributing to an understanding of the processes of regulation.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 September 2023

Buck Reed, Leanne Cowin, Peter O'Meara, Christine Metusela and Ian Wilson

Since 2018, Australian paramedics have been regulated under the National Registration and Accreditation Scheme (NRAS) for health practitioners. Established professions have been…

Abstract

Purpose

Since 2018, Australian paramedics have been regulated under the National Registration and Accreditation Scheme (NRAS) for health practitioners. Established professions have been regulated in Australia for some time, so there is limited knowledge of their entry to regulation. However, as paramedicine has not been previously centrally regulated, this provides a unique case study to explore the transition to regulated practice.

Design/methodology/approach

Australian paramedics undertook two surveys: pre- and post-introduction of registration. The first survey was in the month leading up to the commencement of registration (N = 419), and the second survey took place 31 months after registration (N = 407). This paper presents the results of statistical analyses of the post-registration survey including comparisons to the pre-registration survey.

Findings

Although support for regulation has increased over time, there remains strong dissent consistent with 2018 levels. After 31 months of regulation, respondents reported increasing knowledge of the scheme and greater ease of navigation. The impacts of regulation are more nuanced and less polarised than in the first survey. Identity is again canvassed, and results suggest a shift from employment status and qualifications as key elements of identity to a community of practice and registration.

Originality/value

Paramedics' experiences and understanding of the rationale for registration are developing. Further support is needed to assist with the emerging professional identity and behaviours. Regulation is one of many occupational factors influencing professional identity and professionalism. Exploring the experience of regulation potentially assists regulators in better supporting practitioners and helps better understand professional evolution.

Details

International Journal of Health Governance, vol. 28 no. 4
Type: Research Article
ISSN: 2059-4631

Keywords

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