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  • 1
    Electronic Resource
    Electronic Resource
    The Separation of Ownership and Management in China: A Review of the Business Contract and Share Capital Systems (1993)
    Oxford, UK : Blackwell Publishing Ltd
    Corporate governance 1 (1993), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.1993.tb00026.x
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    Risk management: developing a framework for a water authority (2005)
    Bradford, West Yorkshire : Emerald
    Management of environmental quality 16 (2005), S. 235-249 
    Details
    ISSN: 1477-7835
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - The purpose of this paper is to provide an analysis of the key issues to be addressed in implementing a risk management system, based on the experiences of a water authority in Australia. Design/methodology/approach - Based on an analysis of the literature and the use of a case study approach, the key issues to be covered in implementing a risk management system in a water authority are discussed. Findings - Through a case study analysis in the water industry, a number of strategic risks were identified, such as failure to provide a safe, acceptable and reliable water supply, and also a number of lessons were learned about the essential requirements for an integrated approach to managing risks in a water authority. Research limitations/implications - As this analysis is based on one case study only, it limits the generalisability of the results. However, valuable insights into risk management issues in the water industry are highlighted. Practical implications - A very useful resource for risk managers in the water industry to learn from an Australian water authority's experience in developing a risk framework and the lessons that can be learned from an integrated risk management approach. Originality/value - This paper provides an insight into risk management issues in the water industry and also provides practical help for risk managers who wish to develop and implement an integrated risk management strategy.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14777830510591660
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    Paper (German National Licenses)
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  • 3
    Electronic Resource
    Electronic Resource
    Benchmarking - a comparison of internal audit in Australia, Malaysia and Hong Kong (1996)
    Bingley : Emerald
    Managerial auditing journal 11 (1996), S. 23-29 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Benchmarking is a continuous process of comparing and measuring an organization's business processes against those of business leaders anywhere in the world. Attempts to benchmark internal auditing in Australia, Malaysia and Hong Kong. Bases the analysis on surveys undertaken in all three countries. The surveys of both chief executives and internal audit managers establish benchmarks for international comparisons of internal audit practice. A number of issues were addressed by the surveys including attitudes and recognition, professionalism, role and scope, career opportunities, education and training and the future role of internal audit. The comparison provides useful insights into the internal audit profession in Australia, Malaysia and Hong Kong.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909610105575
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    Paper (German National Licenses)
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  • 4
    Electronic Resource
    Electronic Resource
    The Mad Hatter's corporate tea party (2003)
    Bingley : Emerald
    Managerial auditing journal 18 (2003), S. 505-516 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper aims to provide an insight into the corporate greed and consequent corporate collapses of companies such as HIH, One.Tel and Harris Scarfe in Australia, while concurrently, Enron, WorldCom and other companies were attracting the attention of the accounting profession, the regulators and the general public in the USA. It is argued that the rise in economic rationalism and the related increased materialism of both the public and company directors and managers, fed the corporate excesses that resulted in spectacular corporate collapses, including one of the world's largest accounting firms. The opportunistic behaviour of directors, and managers and the lack of transparency and integrity in corporations, was compounded by the failure of the corporate watch-dogs, such as auditors and regulators, to protect the public interest. If the history of bad corporate behaviour is not to be repeated, the religion of materialism needs to be recognised and addressed, to ensure any corporate governance reforms proposed for the future will be effective.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900310482641
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    Paper (German National Licenses)
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  • 5
    Electronic Resource
    Electronic Resource
    Internal Audit: An Australian Profile (1994)
    Bingley : Emerald
    Managerial auditing journal 9 (1994), S. 13-19 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Describes a recent study of internal audit in Australia which was drawnfrom surveys of the chief executives and internal audit managers of awide range of organizations in the private and public sectors. Theresponse from chief executives was a very positive one and there wasstrong support for a number of concepts including a positive perceptionof the profile of internal audit, the usefulness of internal audit as atraining ground for managers, and the need for internal audit as a meansof improving the operational efficiency of organizations. However,despite the high status of internal audit acknowledged by chiefexecutives, there is an apparent misunderstanding of the internal auditprocess. This has led to confusion between perceived status and reality.There appears to be inconsistency among chief executives and internalaudit managers about the areas covered by internal audit. The questionof the role and scope of internal audit within individual organizationsrequires clarification by consultation between management and internalaudit departments. The wide range of skills necessary to fulfilmanagement's expectations of the internal audit function and thedisparity between individual internal audit managers on a number ofissues, leads us to the question of whether an internal audit professiondoes in fact exist. While it is apparent from the survey that there area number of fundamental issues confronting internal audit in Australia,the underlying support for internal audit is nevertheless encouraging.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909410054736
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    Paper (German National Licenses)
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  • 6
    Electronic Resource
    Electronic Resource
    Third Party Liability: The Auditor's Lament (1994)
    Bingley : Emerald
    Managerial auditing journal 9 (1994), S. 31-36 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The expectations of users of financial statements have risen in recentyears and this phenomenon has impacted directly on auditors who are nowbecoming increasingly prone to third party action. The duty of careexpected of an auditor has been established for some time and has beenrefined by a number of judgments over the years. In respect of possiblethird party liability, the concepts of special relationship, proximityand reasonable foreseeability have been examined by the courts throughvarious cases. Despite the principles established in the widely reportedBritish Caparo case, recent legal developments in Australia have castdoubt on its significance in protecting auditors from third partyaction. The potential for third party liability is an issue that willremain a continuing concern for auditors in the foreseeable future.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909410060568
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    Paper (German National Licenses)
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  • 7
    Electronic Resource
    Electronic Resource
    Hereditary polioencephalomyelopathy of the Australian Cattle Dog (1997)
    Springer
    Acta neuropathologica 94 (1997), S. 54-66 
    Details
    ISSN: 1432-0533
    Keywords: Key words Astrocyte degeneration ; Neuronal ; vacuolation ; Mitochondrial abnormalities ; Leigh’s ; disease/subacute necrotizing encephalopathy ; Denervation atrophy
    Source: Springer Online Journal Archives 1860-2000
    Topics: Medicine
    Notes: Abstract A vacuolar degeneration affecting primarily the gray matter in the central nervous system (CNS) of young Australian Cattle Dogs is described. An initial presentation of seizures was followed by a progressive spastic tetraparesis. Grossly evident bilateral and symmetrical foci of malacia were in the nuclei of the cerebellum and brain stem and the gray matter of the spinal cord. Microscopically, vacuolation of glial cells, dilation of the myelin sheaths and reactive astrocytosis characterized mild CNS changes. More advanced lesions displayed progressive dissolution of the neuropil, prominent vacuolation of reactive astrocytes, numerous glial fibrillary acidic protein-positive coiled astrocytic processes, neuronal vacuolation and loss with relative sparing of large neurons. Ultrastructurally, marked mitochondrial accumulation and swelling were seen in astrocytes. In the appendicular muscles, changes interpreted as long-term denervation atrophy accompanied by widespread expression of the neonatal isoform of myosin were observed. The character of the neurological signs, the nature and the distribution of the lesions within the neuroaxis have not been reported in domestic animals. An inherited biochemical defect, possibly mitochondrial, is proposed as the cause. Selected conditions with a bilateral and symmetrical distribution affecting the gray matter of domestic animals are summarized.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/s004010050672
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    Paper (German National Licenses)
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  • 8
    Electronic Resource
    Electronic Resource
    The homologue of the Duchenne locus is defective in X-linked muscular dystrophy of dogs (1988)
    [s.l.] : Nature Publishing Group
    Nature 334 (1988), S. 154-156 
    Details
    ISSN: 1476-4687
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Chemistry and Pharmacology , Medicine , Natural Sciences in General , Physics
    Notes: [Auszug] Animals with CXMD were from a colony established by breeding an affected male with normal females to produce obligate carrier females9. Affected animals had early elevations of serum creatine kinase and developed clinical signs characterized by weakness and stiffness of gait by 8 to 10 weeks of ...
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1038/334154a0
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    Paper (German National Licenses)
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  • 9
    Electronic Resource
    Electronic Resource
    Health care internal auditing: an extension of a previously reported study (1995)
    Bingley : Emerald
    Managerial auditing journal 10 (1995), S. 12-22 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The second of two articles dealing with a survey of health careinternal auditing in the United States. The first article appeared inVol. 7 No. 6, 1992. The second article builds on the first and dealswith: the allocation of time to various internal audit activities andthe rationale employed to determine such allocations; the structure ofthe board of directors and the relationship of the board to the internalaudit function; the power, conflict and risks associated with healthcare entities; and finally the working relationship that exists betweenthe internal and external auditors.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909510084228
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    Paper (German National Licenses)
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  • 10
    Electronic Resource
    Electronic Resource
    The development of auditing standards and the certified public accounting profession in China (2002)
    Bingley : Emerald
    Managerial auditing journal 17 (2002), S. 383-389 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The organisational framework for the development of auditing in China evolved from government audit, internal audit and public audit institutions and subsequently provided the focus for services offered by the certified public accounting firms. By the mid 1990s, China's independent auditing standards were being issued, incorporating the General Independent Auditing Standard, specific auditing standards and practice pronouncements. The standards, while largely modelled on international standards, nevertheless reflected China's unique transition to a market economy. However, there are a number of issues in the public accounting profession in China that have yet to be resolved, to ensure the application of auditing standards that are in line with international norms. These issues revolve around professional competence, independence, ethical standards and auditing practice. Nevertheless, with an established credible auditing standards framework in place and the ongoing upgrading of educational and training standards of CPAs, the profession in China is heading in the right direction.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900210437480
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