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Article
Publication date: 1 June 2003

Kurt A. April, Paul Bosma and Dave A. Deglon

This paper presents findings from an investigation of intellectual capital measurement, reporting and management in the South African mining industry. The research…

Abstract

This paper presents findings from an investigation of intellectual capital measurement, reporting and management in the South African mining industry. The research methodology employs a combination of content analysis of annual reports for the 20 largest listed companies in South Africa, combined with interviews with senior individuals in mining companies. Data is analysed in accordance with a selected intellectual capital framework consisting of 24 indicators across the three categories of internal, external and human capital. Results show that mining companies tend to report on fewer intellectual capital attributes than other companies and tend to focus more on external attributes such as business collaborations and favourable contracts. Results show that mining companies rate intellectual capital highly, but appear to be lacking in the measurement and reporting of intellectual capital. From these findings it is concluded that mining companies value intellectual capital but lack the appropriate systems and structures to manage intellectual capital meaningfully.

Details

Journal of Intellectual Capital, vol. 4 no. 2
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 1 February 2004

CHRISTINA BOEDKER, JAMES GUTHRIE and SURESH CUGANESAN

The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue…

Abstract

The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the intellectual capital (IC) discourse. This paper discusses the disclosure of IC information, and in particularly human capital information, in an Australian public sector organisation's annual reports. It contrasts and compares the case study organisation's internal IC management issues and practices with its external IC reporting practices. The empirical analysis demonstrates inconsistency between the organisation's internal IC management issues and practices and its external IC reporting practices. It shows that strategically important information about the organisation's management challenges, knowledge resources, KM activities and IC indicators was not disclosed to external stakeholders in the organisation's annual reports. The study exemplifies to external stakeholders the significance of the provision of information on IC and, in particular human capital, and highlights to public policy makers the relevance of extending existing reporting policies to incorporate disclosure requirements for organisations to include information on IC in annual reports.

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Journal of Human Resource Costing & Accounting, vol. 8 no. 2
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 16 July 2021

Amee Rice, Judith Anne Thompson and Kathy Briffa

The purpose of this paper is to investigate the presence of bladder and bowel symptoms in women recently imprisoned in Western Australian prisons, specifically; stress…

Abstract

Purpose

The purpose of this paper is to investigate the presence of bladder and bowel symptoms in women recently imprisoned in Western Australian prisons, specifically; stress, urge and mixed urinary incontinence, faecal incontinence, nocturia, nocturnal enuresis and constipation and the impact on the quality of life (QOL).

Design/methodology/approach

Over a 12-month period 29 women, recently released from Western Australia’s female prisons, were surveyed using a questionnaire previously validated for the prison population. The Short Form King’s Health Questionnaire and a modified version of the Manchester Health Questionnaire were used to assess the effects of these symptoms on QOL.

Findings

Of those surveyed only one respondent reported having no bladder or bowel symptoms following release from prison. Trends assessed by Chi-square analysis suggest women imprisoned for any period of time are more likely to develop both bladder and bowel symptoms which persist after release back into the community. A history of substance or alcohol abuse is often concurrent with the presence of symptoms. QOL scores are also lower for those reporting either bladder or bowel symptoms affecting total scores and the domains of both activities of daily living and mental health.

Originality/value

Women imprisoned for any length of time developed bladder and bowel symptoms which had a negative impact on their QOL. Larger studies need to be conducted to investigate these trends and whether small changes in conservative measures can influence outcomes.

Details

International Journal of Prisoner Health, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1744-9200

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Article
Publication date: 1 April 2006

James Guthrie, Richard Petty and Federica Ricceri

The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size…

Abstract

Purpose

The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels.

Design/methodology/approach

The study is an empirical one conducted in two stages. Stage one is an exploratory study of voluntary IC disclosure for the 20 largest listed Australian companies in 1998. Stage two, using 2002 data, examines voluntary disclosure of IC attributes for 50 listed entities in Australia and 100 in Hong Kong. Content analysis is used to collect data.

Findings

Levels of voluntary IC disclosure are found to be low and in qualitative rather than quantitative form in both locations. Disclosure level is positively related to company size, a finding that is consistent with the previous literature on voluntary reporting.

Research limitations/implications

External validity may be compromised somewhat by the relatively small sample size. Managers are not observed in the process of making decisions, so management intent is inferred.

Practical implications

Documenting variations in types of reporting and in reporting frequency enables a greater understanding of why some companies voluntarily report whilst others do not. Such an understanding holds the potential to guide policy‐makers, creditors and investors in giving prescriptions to firms over whom they have control or with whom they have dealings.

Originality/value

This study is the first to comparatively examine the voluntary reporting of IC in a longitudinal setting using Australasian data.

Details

Journal of Intellectual Capital, vol. 7 no. 2
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 14 September 2012

Alpa Dhanani and Ciaran Connolly

This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse.

Abstract

Purpose

This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse.

Design/methodology/approach

Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not‐for‐profit (NFP) accountability and analyzes the content of the annual reports and annual reviews of a sample of large UK charities using this framework.

Findings

The results suggest that contrary to the ethical model of stakeholder theory, the sample charities' accountability practices are motivated by a desire to legitimize their activities and present their organizations' activities in a positive light. These results contradict the raison d'être of NFP organizations (NFPOs) and the values that they espouse.

Research limitations/implications

Understanding the nature of accountability reporting in NFPOs has important implications for preparers and policy makers involved in furthering the NFP agenda. New research needs to examine shifts in accountability practices over time and assess the impact of the recent self‐regulation developed to enhance sector accountability.

Originality/value

This paper contributes to the NFP accountability literature by: first, developing a framework of NFP accountability through public discourse using the ethical model of stakeholder theory; and second, advancing the understanding of the accountability practices of large UK charities.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 9 August 2011

Yasmeen Alhatmi

Globally, safety in healthcare services has become an important focus. The Sultan Qaboos University Hospital (SQUH), located in the Sultanate of Oman in the Arabian Gulf…

Abstract

Purpose

Globally, safety in healthcare services has become an important focus. The Sultan Qaboos University Hospital (SQUH), located in the Sultanate of Oman in the Arabian Gulf, has begun to take active steps in delivering safer healthcare services while moving towards healthcare excellence. The purpose of this paper is to show the importance of prioritizing hospital‐wide safety and discuss how it has become essentially linked to the multi‐faceted dimension of quality through acceptability, efficiency accessibility and continuity in SQUH.

Design/methodology/approach

In an effort to shift all cultural elements of SQUH staff, system and activities towards addressing the goal of safety, SQUH has brought on a safety culture by holistic and systemic approach to quality improvement. Illustrated herein is the journey of how the hospital is addressing and measuring the goal of safety as an organizational priority through values, beliefs, goals, policies and operations.

Findings

The progressive steps that SQUH initiated since 2008 which measure, assess and ultimately change the perception of safety in the hospital are described. Specific recommendations include addressing safety culture elements of communicated values and objectives and measuring them, raising the awareness and training barriers, adopting safety goals specific to hospital environment, and centralizing a monitoring system to track input, progress and closure of safety mechanisms and activities.

Originality/value

The paper presents a model for improving safety in healthcare services through the initiatives of a university hospital, implementing a measureable phase approach over a two‐year period for addressing the goal of safety.

Details

Clinical Governance: An International Journal, vol. 16 no. 3
Type: Research Article
ISSN: 1477-7274

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Article
Publication date: 1 November 1999

Susan Miles, Denise S. Braxton and Lynn J. Frewer

A marked increase in the incidence of microbial food poisoning parallels increasing scientific and public concern about microbiological hazards. This literature review…

Abstract

A marked increase in the incidence of microbial food poisoning parallels increasing scientific and public concern about microbiological hazards. This literature review highlights the important pathogens involved in the increase and issues salient to developing effective risk‐benefit communication with the public about microbial food poisoning. Research into public perceptions of microbiological food hazards is reviewed, together with public attitudes towards one of the technologies that could combat food poisoning: food irradiation. Suggestions for reducing the incidence of microbial food poisoning through effective communication strategies are provided.

Details

British Food Journal, vol. 101 no. 10
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 August 1994

J.C.M. Sharp and W.J. Reilly

The frequency of reporting of foodborne infections of animal origin, inparticular salmonella, campylobacter and Escherichia coli (VTEC) hasincreased in recent years due to…

Abstract

The frequency of reporting of foodborne infections of animal origin, in particular salmonella, campylobacter and Escherichia coli (VTEC) has increased in recent years due to changes in food production and processing methods in parallel with changes in eating habits and other social factors such as mass catering and the use of convenience foods. In contrast infections, primarily of human origin, in particular typhoid, paratyphoid and bacillary dysentery, are nowadays much less frequently associated with foodborne spread. Meanwhile, other “emerging” micro‐organisms of bacterial, viral and protozoal origin have increasingly frequently been reported with evidence of food or waterborne spread. Foodborne disease has also taken on an international dimension, highlighted by outbreaks associated with imported foods (e.g. cheese, chocolate, pate, etc.) and tourist groups. Presents a review of recent trends in foodborne infections.

Details

British Food Journal, vol. 96 no. 7
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 3 April 2007

Malcolm Smith, Noorlaila Ghazali and Siti Fatimah Noor Minhad

The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities.

Abstract

Purpose

The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities.

Design/methodology/approach

Survey methods were used to investigate the prominence of different factors, and any differences associated with student characteristics.

Findings

The results suggested that factors contributing to plagiarism include lack of awareness, lack of understanding, lack of competence, and personal attitudes. No evidence was found to support the suggestion that either pressure or the availability of internet facilities had increased the incidence of plagiarism. The study provided evidence that a significant proportion of Malaysian undergraduate accounting students in the study had engaged in plagiarism activities to a limited degree; the observed profile was consistent with the incidence of plagiarism activities being associated with academically weaker, male students with a negative attitude to their studies.

Originality/value

The findings have significant implications for educators if they are to improve the detection and punishment of plagiarism activity, and educate potential perpetrators.

Details

Asian Review of Accounting, vol. 15 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 February 1994

Richard North

Despite increased resources devoted to food‐poisoning prevention,reported incidence of food poisoning continues to rise. Improvements inprevention strategies might…

Abstract

Despite increased resources devoted to food‐poisoning prevention, reported incidence of food poisoning continues to rise. Improvements in prevention strategies might therefore be necessary and there may also be opportunities for reducing the burden of regulatory control. Suggests that, of the two components of prevention, surveillance and control, control activities are returned to the private sector, allowing public sector agencies to concentrate on surveillance, the precursor to effective control. The Offices, Shops and Railways Premises Act, Hoists and Lifts Regulations model is offered as a means of devolving regulatory control.

Details

British Food Journal, vol. 96 no. 1
Type: Research Article
ISSN: 0007-070X

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