Considerable conceptual and technical ambiguity still surrounds the use of the true and fair view concept. Despite these ambiguities, this concept has been adopted into the corporate legislation of numerous countries. Investigations into the use of the true and fair view in Europe have revealed variations in interpretation and practice suggesting that countries are tending to interpret the concept in the context of national culture and national accounting tradition. An important feature of the way in which this concept has evolved in Australia, for example, is that whilst the pre‐eminence of a true and fair view has been retained, in practical terms its status has changed substantially due to numerous, significant amendments made to the legislative requirements. As such, there is a clear need to discover how the true and fair concept is interpreted and employed in practice. This study investigates the actions undertaken by finance directors of Australian firms to ensure that their financial statements can be seen to give a true and fair view i.e., how, in practice, directors apply the concept. The results of this study indicate that Australian finance directors: are unlikely to take specific additional actions to comply with the requirement that their financial statements give a true and fair view. Rather, they are likely to rely on their auditors to ensure compliance with statutory and professional requirements.
Clinical commissioning groups (CCGs) now control around two-thirds of the NHS budget, influencing healthcare provider priorities and playing a key role in implementing the NHS plan. However, significant failures in healthcare have highlighted a dissonance between expressed values of leaders and everyday routine practices. This research explores the leadership behaviour of commissioners and the role it plays in determining quality and safety in healthcare. The research took a two phase approach: phase 1 used focused video ethnography to observe commissioners in a mock board room setting; phase 2 employed a quantative questionnaire to determine the leadership behaviours that subordinates would expect their commissioners to adopt. The findings of this research identified that the leadership style most prevalent within the commissioners was transactional in nature. The questionnaire to subordinates of commissioners identified that transformational leadership had the best outcome on staff performance if this was linked to positive leadership style. In addition, commissioners appear to lack consistency when analysing risks effectively and holding providers to account, citing issues such as ‘professional drift’ and concerns over further scrutiny, as validation for this approach. This confusion of leadership behaviours, allied with poor analyse of risk leaves commissioners prone to repeating previous healthcare failures.
The agricultural sector is important to Northern Ireland (NI) as it accounts for almost 10% of all jobs and 75% of all land usage. Despite a reduction in fatalities in other sectors, the number of fatalities in the agricultural sector in NI has remained stubbornly consistent. This research looked to use qualitative data to explore the knowledge, attitudes, perceptions and factors that influence health and safety measures and controls. Using a snowball sampling technique, a number of semi structure interviews were undertaken with participants to explore these areas. The findings of these semi-structured interviews identified six key themes: the importance of health and safety; the impact of poor health and safety; different generational attitudes; fear; time management and finance. This revealed that although participants feel they have some level of knowledge around health and safety, they felt this was lacking. However, a lack of knowledge did not mean they were unaware of the importance of health and safety and its potential impacts, although they perceived that farmers of a different generation to themselves were more at risk. Participants also indicated they were willing to make value judgements, where the need for action and cost of health and safety outweighs the importance implementing appropriate measures and control. Therefore, despite understanding the importance of health and safety, until the cost benefit equation is rebalanced for farmers in NI they still face significant risks to their health and safety.
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