title: A 2009 survey of the Australasian clinical medical physics and biomedical engineering workforce

authors: Round, W. Howell

subjects: medical physics

abstract: A survey of the Australasian clinical medical physics and biomedical engineering workforce was carried out in 2009 following on from a similar survey in 2006. 621 positions (equivalent to 575 equivalent full time (EFT) positions) were captured by the survey. Of these 330 EFT were in radiation oncology physics, 45 EFT were in radiology physics, 42 EFT were in nuclear medicine physics, 159 EFT were in biomedical engineering and 29 EFT were attributed to other activities. The survey reviewed the experience profile, the salary levels and the number of vacant positions in the workforce for the different disciplines in each Australian state and in New Zealand. Analysis of the data shows the changes to the workforce over the preceding 3 years and identifies shortfalls in the workforce.

text: A 2009 survey of the Australasian clinical medical physics and biomedical engineering workforce A survey of the Australasian clinical medical physics and biomedical engineering workforce was carried out in 2009 following on from a similar survey in 2006. 621 positions (equivalent to 575 equivalent full time (EFT) positions) were captured by the survey. Of these 330 EFT were in radiation oncology physics, 45 EFT were in radiology physics, 42 EFT were in nuclear medicine physics, 159 EFT were in biomedical engineering and 29 EFT were attributed to other activities. The survey reviewed the experience profile, the salary levels and the number of vacant positions in the workforce for the different disciplines in each Australian state and in New Zealand. Analysis of the data shows the changes to the workforce over the preceding 3 years and identifies shortfalls in the workforce.

year: 2010

title: SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study

authors: Wijekoon, Nisansala

abstract: Purpose: This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach: Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others. Findings: The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions. Research limitations/implications: Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved. Practical implications: The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting. Social implications: This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries. Originality/value: Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

text: SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study Purpose: This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach: Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others. Findings: The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions. Research limitations/implications: Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved. Practical implications: The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting. Social implications: This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries. Originality/value: Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

year: 2023-05-16

title: Through the eyes of whānau: Destruction of cultural identity through education

authors: Ngaamo, Raewyn Brenda

subjects: Māori

abstract: This thesis examines how the schooling experiences of a dual cultural heritage whānau influenced the development of their identity, their language and culture across three generations. Koro, Tuakana, Teina and Moko share their experiences with us and through these stories reveal how they were forced through the colonising beliefs and practices of schooling to reshape themselves in a bid to belong. The compromise and abuse of cultural identity in wider society, replicated and validated in schooling, created a vicious and dehumanising experience for each of them. School was a major site of assimilation for this whānau. They experienced racism, rejection, low expectations and cultural disconnection across the three generations. They suffered particularly as dual heritage children who experienced rejection and racial micro aggressions from both Pākehā and Māori alike. Instead of education being a means to realise their potential and to achieve success it was actually the vehicle for the destruction of their cultural identity.

text: Through the eyes of whānau: Destruction of cultural identity through education This thesis examines how the schooling experiences of a dual cultural heritage whānau influenced the development of their identity, their language and culture across three generations. Koro, Tuakana, Teina and Moko share their experiences with us and through these stories reveal how they were forced through the colonising beliefs and practices of schooling to reshape themselves in a bid to belong. The compromise and abuse of cultural identity in wider society, replicated and validated in schooling, created a vicious and dehumanising experience for each of them. School was a major site of assimilation for this whānau. They experienced racism, rejection, low expectations and cultural disconnection across the three generations. They suffered particularly as dual heritage children who experienced rejection and racial micro aggressions from both Pākehā and Māori alike. Instead of education being a means to realise their potential and to achieve success it was actually the vehicle for the destruction of their cultural identity.

year: 2019