THE EFFECTS OF ALTERNATIVE REIMBURSEMENT SYSTEMS ON THE OPERATING BEHAVIOUR OF NURSING HOMES

Nursing home care in Australia is provided by both for-profit and not-for-profit nursing homes. Operating expenditure in nursing homes is funded by the Commonwealth Government. The reimbursement system currently in operation is linked to ownership structure. This paper examines differences in operating behaviour as a result of a reimbursement system based on ownership structure. The results of this study indicate that differences in behaviour occur as a result of ownership differences, ineffective controls and the lack of incentives in the reimbursement system to operate efficiently. These differences have important implications for policy change affecting the funding of nursing home care.     

Is increased agricultural protection beneficial for South Africa?

Using a top down computable general equilibrium microsimulation model of South Africa, this paper explores the impact on household well being of an increase in agricultural protection. This issue is of broader relevance to developing countries that may be contemplating the use of World Trade Organisation permissible trade barriers so as to achieve a domestic policy objective. The model predicts that gross domestic product would be unaffected while real private consumption falls. The real exchange rate appreciates while unemployment levels are unaffected. Food, other manufactures, trade and hotels are the clear losers. All other industries experience small positive gains or no impact on their output. The impact on households depends on their factor endowments and their consumption patterns. The impacts on poverty reduction are very small. Poverty indicators increase more in urban areas than in rural areas. Poverty increases slightly more among Asian households, followed by White and then Coloured households. African households experience small declines in poverty.     

Applying a transformative learning framework to volunteer tourism

This paper applies the educational theory of transformative learning to reconceptualising the practices of volunteer tourism. The theory of transformative learning posits a 10-step process to experience a radical shift in consciousness that dramatically and irreversibly alters how participants see their place in the world. Volunteer tourism has commonly been seen as a form of alternative tourism that provides a cathartic experience for the volunteer tourists and benefits to the hosting organisation and the natural and/or social environment of the project. Existing research suggests that these outcomes have not, as yet, been achieved by current practices in this sector. In referring to the theory of transformative learning we note that some, but not all, of the 10 steps have been applied and that we might therefore expect volunteer tourism to fall short of its promises. We conclude that the theory of transformative learning offers a useful framework for volunteer tourism, providing insights into the need to create opportunities for participants to complete the transformative process. We suggest that volunteer tourism organisations redesign their activities to include the remaining steps of transformative learning to improve their product for both the tourists and the sustainability outcomes of the projects.     

The role of budgets in organizations facing strategic change: an exploratory study

Recent attention in the general management literature has focused on mechanisms and processes used by organizations to respond and adapt to changes in their operating environment. There is, however, very little broad-based empirical research examining the role that management accounting control systems can play in shaping organizational change. Much of the empirical research to date has focused on the role of accounting as a diagnostic tool for assessing and rewarding managerial performance despite the recognition that accounting can serve as a dialogue, learning and idea creation machine (Burchell et al., 1980. Accounting Organisations and Society 5,5–27). The purpose of this study is to explore how accounting can serve this alternative role. We use (Simons, R. 1990.) Accounting Organisations and Society 15, 127–143). interactive/diagnostic classification of management control systems to capture how accounting can be used as a learning machine in the formulation and implementation of strategic change. A theoretical model is developed to examine the relationship between strategic change, style of budget use and performance. It is argued that an interactive style of budget use can mitigate the disruptive performance effects of the strategic change process. The data, collected from Chief Executive Officers in 63 public hospitals, provide results that are consistent with our expectations.     

Expectations of Consistency in Organizational Life: Stories of Inconsistency from People with Unseen Chronic Illness

This paper commences by considering that the current global climate of terrorism and human suffering demands a more critical consideration of flawed expectations. Addressed here is the flawed expectation of consistency in organizational life. Work life narratives from people with unseen chronic illness, that is, illness that is ongoing, may not be treatable or curable, and cannot be seen by colleagues, are considered to portray the problematic outcomes of expectations of consistency. Respondents of this phenomenological study demonstrate that expectations of consistency, from themselves and others, were unreasonable as their responses to situations and their illness demands varied from day to day and minute to minute—a problem for one working in the rational workplace. What is concluded is that recognition of the postmodern perspective, especially its appreciation of the multiphrenic qualities in these peoples lives, may assist understanding of these people's experiences, as well as the experiences of other traumatized individuals. Adherence to flawed expectations may make things worse.