title: Effect of manganese on grain refinement of Mg–Al based alloys

authors: Cao, Peng

subjects: Magnesium alloys

abstract: Manganese is a grain refiner for high purity Mg–3%Al, Mg–6%Al, Mg–9%Al, and commercial AZ31 (Mg–3%Al–1%Zn) alloys when introduced in the form of an Al–60%Mn master alloy splatter but the use of pure Mn flakes and ALTAB™ Mn75 tablets shows no grain refinement. Long time holding of the melt at 730 °C leads to an increase in grain size. The mechanism is attributed to the presence of an ε-AlMn phase (hexagonal close-packed) in the master alloy splatter.

text: Effect of manganese on grain refinement of Mg–Al based alloys Manganese is a grain refiner for high purity Mg–3%Al, Mg–6%Al, Mg–9%Al, and commercial AZ31 (Mg–3%Al–1%Zn) alloys when introduced in the form of an Al–60%Mn master alloy splatter but the use of pure Mn flakes and ALTAB™ Mn75 tablets shows no grain refinement. Long time holding of the melt at 730 °C leads to an increase in grain size. The mechanism is attributed to the presence of an ε-AlMn phase (hexagonal close-packed) in the master alloy splatter.

year: 2006-06

title: Context and change in management accounting and control systems: A case study of Telecom Fiji Limited

authors: Sharma, Umesh Prasad

subjects: management accounting

abstract: This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji.  It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji).  The definition of  MACS  for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers).  The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory.  This theory has often been associated with institutional embeddedness (stability).  The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change.  

Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms.  Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund.  Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised.  The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices.  While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji.

The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes.  The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes.  The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere.  It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.

text: Context and change in management accounting and control systems: A case study of Telecom Fiji Limited This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji.  It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji).  The definition of  MACS  for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers).  The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory.  This theory has often been associated with institutional embeddedness (stability).  The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change.  

Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms.  Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund.  Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised.  The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices.  While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji.

The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes.  The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes.  The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere.  It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.

year: 2009

title: Caregiver Health Related Quality of Life and Burden When Caring for Children with Traumatic Brain Injury

authors: Rose, Wallis

subjects: Caregiver Burden

abstract: Often family members take on the responsibility of caregiver when another family member sustains a traumatic brain injury (TBI). The caregiving role is a stressful task which may impact negatively upon caregivers’ psychological and physical health. Variables which may contribute to caregiver burden include: caregiver age, educational attainment, income, gender, ethnicity, marital status, supports, time post-injury, and child clinical variables: TBI severity, behavioural functioning and adaptive functioning. The literature varies in its reporting of which areas of health are most affected, and the degree to which sociodemographic and child variables impact upon negative health related quality of life (HRQoL) and burden. To address this the current study explored health outcomes for TBI caregivers using a battery of measures (Medical Study Short Form-36, Hospital Anxiety and Depression Scale, DSM-IV Depression Diagnostic Scale, BAKAS Caregiving Outcomes Scale); questionnaires were also used to collect sociodemographic information and information relating to supports and services used in the rehabilitation of the TBI child. The Behavioural Assessment System for Children was used to collect behavioural and adaptability information from the caregivers about the child. Assessments were carried out at baseline, 1-month, 6-months and 12-months post TBI from a sample of 94 TBI caregivers and at baseline from a sample of 43 Control caregivers.

TBI caregivers experienced poorer overall health and higher levels of depression and were less likely to report positive life changes compared to Control caregivers. Older age and higher income predicted positive life changes. In addition to this higher income predicted better physical and overall health. Ethnicity was found to predict depression with the Māori/‘other ethnicity’ group suffering higher levels of depression. Children’s dysfunctional behaviour was found to predict poorer caregiver health outcomes across several domains; these include physical health, overall health, and depression; while the child’s adaptive functioning was not found to be a predictive factor in any caregiver health domains. New Zealand European and Māori TBI caregivers experienced similar health outcomes and received similar levels of support. However, Māori experienced more positive life changes than New Zealand Europeans. Caregivers’ physical and psychological well-being was found to improve over time, these changes were the greatest between the 1-month and 12-month period.
As a high percentage of children’s TBI’s occur in the home and at school, education aimed at schools and parents to inform of the effects of TBI upon children and families will bring an awareness which may encourage families to seek medical help. In doing so will offer the opportunity to receive or seek support in the initial period post TBI in the hope of reducing the burden for caregivers and producing better health outcomes. Bringing these families into contact with medical services may also help in identifying caregivers at higher risk of poorer health outcomes. Findings of more positive life changes for Māori may suggest cultural ideology is a protective factor in caregiver burden, further investigation may be necessary to understand these cultural differences and how they impact upon the caregiving role.

text: Caregiver Health Related Quality of Life and Burden When Caring for Children with Traumatic Brain Injury Often family members take on the responsibility of caregiver when another family member sustains a traumatic brain injury (TBI). The caregiving role is a stressful task which may impact negatively upon caregivers’ psychological and physical health. Variables which may contribute to caregiver burden include: caregiver age, educational attainment, income, gender, ethnicity, marital status, supports, time post-injury, and child clinical variables: TBI severity, behavioural functioning and adaptive functioning. The literature varies in its reporting of which areas of health are most affected, and the degree to which sociodemographic and child variables impact upon negative health related quality of life (HRQoL) and burden. To address this the current study explored health outcomes for TBI caregivers using a battery of measures (Medical Study Short Form-36, Hospital Anxiety and Depression Scale, DSM-IV Depression Diagnostic Scale, BAKAS Caregiving Outcomes Scale); questionnaires were also used to collect sociodemographic information and information relating to supports and services used in the rehabilitation of the TBI child. The Behavioural Assessment System for Children was used to collect behavioural and adaptability information from the caregivers about the child. Assessments were carried out at baseline, 1-month, 6-months and 12-months post TBI from a sample of 94 TBI caregivers and at baseline from a sample of 43 Control caregivers.

TBI caregivers experienced poorer overall health and higher levels of depression and were less likely to report positive life changes compared to Control caregivers. Older age and higher income predicted positive life changes. In addition to this higher income predicted better physical and overall health. Ethnicity was found to predict depression with the Māori/‘other ethnicity’ group suffering higher levels of depression. Children’s dysfunctional behaviour was found to predict poorer caregiver health outcomes across several domains; these include physical health, overall health, and depression; while the child’s adaptive functioning was not found to be a predictive factor in any caregiver health domains. New Zealand European and Māori TBI caregivers experienced similar health outcomes and received similar levels of support. However, Māori experienced more positive life changes than New Zealand Europeans. Caregivers’ physical and psychological well-being was found to improve over time, these changes were the greatest between the 1-month and 12-month period.
As a high percentage of children’s TBI’s occur in the home and at school, education aimed at schools and parents to inform of the effects of TBI upon children and families will bring an awareness which may encourage families to seek medical help. In doing so will offer the opportunity to receive or seek support in the initial period post TBI in the hope of reducing the burden for caregivers and producing better health outcomes. Bringing these families into contact with medical services may also help in identifying caregivers at higher risk of poorer health outcomes. Findings of more positive life changes for Māori may suggest cultural ideology is a protective factor in caregiver burden, further investigation may be necessary to understand these cultural differences and how they impact upon the caregiving role.

year: 2012