Repentance and Continuous Improvement: Ethical Implications for the Modern Leader

Although leadership of organizations rarely is discussed in terms of the religious construct of repentance, we propose that repentance and continuous improvement are closely related ideas that profoundly impact individuals and organizations. We identify six parallels between repentance and continuous improvement and then show how these parallels apply to the fundamental principles associated with highly regarded leadership perspectives. We conclude by identifying five contributions of the article to the management literature.     

Looking Back in Time: The Pitfalls and Potential of Retrospective Methods in Leisure Studies

An increased focus on alternate theoretical perspectives, methodologies, and methods is needed in leisure studies. Although retrospective methods have been employed in a range of disciplines, criticism has been leveled at their validity, reliability, and trustworthiness. Possibilities and critiques of retrospective methods are discussed as either attempts at controlling or interpreting the past. Techniques for minimizing post-positivist concerns include stimulating memories using cues such as photos, allowing participants to report freely rather than forcing responses, and studying salient phenomenon that are subject to accurate recall. Interpretive methods such as narrative inquiry, autoethnography, and collective memory-work are also discussed and debated.     

《北京宣言》：世卫组织历史又一里程碑

2008年11月召开的世界卫生组织传统医学大会专门针对传统医药问题进行讨论，并准备了一份提议性文件——《北京宣言》。在《北京宣言》中，各成员认识到传统医药在提高公共健康方面的作用，并支持在适当情况下将其纳入国家医疗系统之中。     

Constituent Participation in the Australian Public Sector Accounting Standard-Setting Process: The Case of ED 55

The Australian public sector has recently undergone a period of intense reform including a comprehensive reform of financial reporting policies. A major aspect of this reform is the involvement of the Australian accounting profession in the formulation of financial reporting standards through the Public Sector Accounting Standards Board (PSASB). Despite this extensive change, scant research has examined constituent participation in the Australian public sector accounting standard-setting 'due process'. This paper considers the regulatory model adopted for accounting standard-setting in the public sector in Australia and identifies the implications of this model for constituent access to the 'due process'. In particular, the co-operation between the PSASB and the various regulatory bodies in each Australian jurisdiction suggests that these bodies may have more direct influence over the standard-setters than other constituents. The submissions made on ED 55 Financial Reporting by Government Departments are examined as a case study of the 'due process' as it operates in the public sector. Different constituent groups were found to respond in varying proportions, to hold conflicting positions on some issues contained in ED 55 and to use different strategies to present these positions. The research identifies a lack of input by the major group affected by the proposed standard, the account preparers (government departments). In addition, account preparers which did respond to ED 55 were found to use less sophisticated lobbying strategies than other respondents who weighted their responses by commenting on a greater number of issues and by supporting their position with conceptual arguments. These results support the contention that some constituents have favourable access to the 'due process' and that standard-setters may not have received all pertinent information from affected and/or knowledgeable constituents.     

An Analysis of FEE-HELP in the Vocational Education and Training Sector

The public vocational education and training (VET) system is one of the few areas in Australia's tertiary education system where students are required to pay upfront fees without access to loan assistance. These arrangements may lead to sub‐optimal educational outcomes to the extent that prospective students reject a VET education on the basis of short‐term financial constraints. In this paper we analyse some of the important issues related to the adoption of FEE‐HELP (a 2005 federal government financial instrument based on the Higher Education Contribution Scheme (HECS)). It is argued that income contingent loans of this kind are associated with the advantages of both default‐protection and consumption smoothing. Using data from the first three waves of the Household Income and Labour Dynamics in Australia (HILDA) survey, we examine various empirical issues associated with the adoption of FEE‐HELP in VET, including the extent of private salary returns to VET qualifications. As well, we explore issues related to the public subsidies inherent in the adoption of FEE‐HELP in VET, and illustrate the time periods involved in loan repayments for various assumptions concerning the size of the charge and the future income of VET graduates. Administrative issues are considered, as are the implications for the Commonwealth government with respect to potential subsidies associated with the design parameters. In the 2007–08 Federal Budget, the former government announced a small extension of the FEE‐HELP system into Australian VET, a reform consistent with improved tertiary funding arrangements.