Implementation of risk management in the Australian public university sector: Insights from a collective action model of institutional innovation

Australian public universities are experiencing a change towards a corporate culture. This change process involves the adoption of a range of corporate control processes to facilitate effective governance. This study examines the extent to which one of these processes, risk management, is adopted under an environment of change management. The study draws on a collective action model of institutional innovation as the theoretical framework and utilizes a qualitative research methodology to analyse the extent of the adoption of this process. The findings confirm the theoretical propositions of the model and illustrates that specific actors in the sector frame issues, mobilize collective actions, and engage in contested processes in order to achieve different outcomes in the implementation of risk management. The study has provided insights into these different outcomes and suggests that an important causal factor is the different levels of impact of an organization’s wider influencing forces on the governance paradigm and consequently the various drivers and owners of the process. The study identified these different wider influencing forces and provides avenues for further research to test the theoretical proposition that universities need to recognize these wider influencing forces within their governance framework and address them to minimize tensions or conflicts in developing and implementing its governance processes

Blau Syndrome-Associated Uveitis: Preliminary Results From an International Prospective Interventional Case Series

PURPOSE: Provide baseline and preliminary follow-up results in a 5-year longitudinal study of Blau syndrome. DESIGN: Multicenter, prospective interventional case series. METHODS: Baseline data from 50 patients from 25 centers worldwide, and follow-up data for patients followed 1, 2, or 3 years at the end of study enrollment. Ophthalmic data were collected at baseline and yearly visits by means of a standardized collection form. RESULTS: Median age at onset of eye disease was 60 months and duration of eye disease at baseline 145 months. At baseline 38 patients (78%) had uveitis, which was bilateral in 37 (97%). Eight patients (21%) had moderate to severe visual impairment. Panuveitis was found in 38 eyes (51%), with characteristic multifocal choroidal infiltrates in 29 eyes (39%). Optic disc pallor in 9 eyes (12%) and peripapillary nodules in 9 eyes (12%) were the commonest signs of optic nerve involvement. Active anterior chamber inflammation was noted in 30 eyes (40%) at baseline and in 16 (34%), 17 (57%), and 11 (61%) eyes at 1, 2, and 3 years, respectively. Panuveitis was associated with longer disease duration. At baseline, 56 eyes (75%) were on topical corticosteroids. Twenty-six patients (68%) received a combination of systemic corticosteroids and immunomodulatory therapy. CONCLUSIONS: Blau uveitis is characterized by progressive panuveitis with multifocal choroiditis, resulting in severe ocular morbidity despite continuous systemic and local immunomodulatory therapy. The frequency and severity of Blau uveitis highlight the need for close ophthalmologic surveillance as well as a search for more effective therapies

Prognostic model to predict postoperative acute kidney injury in patients undergoing major gastrointestinal surgery based on a national prospective observational cohort study.

Background: Acute illness, existing co-morbidities and surgical stress response can all contribute to postoperative acute kidney injury (AKI) in patients undergoing major gastrointestinal surgery. The aim of this study was prospectively to develop a pragmatic prognostic model to stratify patients according to risk of developing AKI after major gastrointestinal surgery. Methods: This prospective multicentre cohort study included consecutive adults undergoing elective or emergency gastrointestinal resection, liver resection or stoma reversal in 2-week blocks over a continuous 3-month period. The primary outcome was the rate of AKI within 7 days of surgery. Bootstrap stability was used to select clinically plausible risk factors into the model. Internal model validation was carried out by bootstrap validation. Results: A total of 4544 patients were included across 173 centres in the UK and Ireland. The overall rate of AKI was 14·2 per cent (646 of 4544) and the 30-day mortality rate was 1·8 per cent (84 of 4544). Stage 1 AKI was significantly associated with 30-day mortality (unadjusted odds ratio 7·61, 95 per cent c.i. 4·49 to 12·90; P < 0·001), with increasing odds of death with each AKI stage. Six variables were selected for inclusion in the prognostic model: age, sex, ASA grade, preoperative estimated glomerular filtration rate, planned open surgery and preoperative use of either an angiotensin-converting enzyme inhibitor or an angiotensin receptor blocker. Internal validation demonstrated good model discrimination (c-statistic 0·65). Discussion: Following major gastrointestinal surgery, AKI occurred in one in seven patients. This preoperative prognostic model identified patients at high risk of postoperative AKI. Validation in an independent data set is required to ensure generalizability

Nurses' perceptions of aids and obstacles to the provision of optimal end of life care in ICU

Contains fulltext : 172380.pdf (publisher's version ) (Open Access

Factors that enhance the quality of the relationships between internal auditors and auditees: Evidence from Italian companies

This study examines the relationships between internal auditors and auditees in an attempt to identify the factors that influence the abilities of internal auditors (IAs) to build high-quality relationships with auditees. The analysis is based on the responses of 78 Italian Chief Audit Executives who took part in a survey in 2014. The results indicate two factors that are positively and significantly associated with high-quality IA–auditee relationships: (1) the integration of senior management's inputs in the setting up of audit plans; and (2) the use of the internal auditing function (IAF) as a management training ground. The results also show a positive but marginally significant relationship between the regular revision of audit methodologies and high-quality IA–auditee relationships. Surprisingly, the results indicate a negative and significant association between the diversification of an IAF's activities and an IAF's ability to create positive collaboration with auditees

A Research Note on the Relationship between the Control Environment and the Size of the Internal Audit Function in Belguim

This study attempts to contribute to the literature by developing three control environment variables, reflecting the contemporary context in which internal auditing is operating, and testing how these variables are related with the size of the internal audit function. Data were collected through a questionnaire sent to Chief Audit Executives. The new control environment variables turned out to be relevant when studying the size of the internal audit function. The results show that the degree of formalisation of the risk management system and the risk culture are both positively associated with the size of the internal audit function. Furthermore, the significance of the control environment variables seems to be different between the smallest and largest companies in this study. The results of this study lead to an assumed model for further research.internal auditing, control environment, Belgium.

The association between corporate governance guidelines and risk management and internal control practices. Evidence from a comparative study

Purpose : The purpose of this paper is to investigate whether the weaker focus on risk management and internal control within the Belgian corporate governance guidelines is associated with less developed risk management and internal control systems within Belgian companies, when compared to Australian companies. Design/methodology/approach : Theoretical arguments were drawn from institutional theory. Data for the study were collected through a questionnaire that was sent out to chief audit executives in Australia and Belgium. Findings : The paper finds that the weaker focus of the Belgian corporate governance guidelines on risk management and internal control is associated with less developed risk management and internal control systems in Belgian companies than in Australian companies. Originality/value : The paper contributes to the literature on corporate governance, as it suggests that the specific content of corporate governance guidelines is an important variable to take into account. This paper also confirms that institutional theory is a relevant framework to study on the one hand, corporate governance practices in a “comply or explain” context, and on the other hand, corporate governance practices within unlisted companies

The Agency Model as a Predictor of the Size of the Internal Audit Function in Belgian Companies

This study contributes to the literature by using an agency model to explain the size of internal audit functions in a non-Anglo-Saxon environment. Data to test this model were collected from annual reports and a questionnaire sent to Chief Audit Executives. The results show that the agency model has high explanatory power and reveals that the more diffused the ownership structure of the company, the larger the company and the more reporting levels within the company, the larger the internal audit function. The results of this study confirm the growing monitoring role of internal auditing in contemporary corporate governance.internal auditing, Belgium, agency theory, questionnaire, annual report

Risk management: Its adoption in Australian public universities within an environment of change management - A management perspective

This study draws on the multi-theoretical approach to governance and a qualitative methodology to examine the extent to which key players in Australian public universities have developed and implemented risk management within an environment of change management. The findings demonstrate that wider influences - largely the result of conflicting management cultures - have had differing impacts on the values of key players and the consequent adoption of the process. Key players&#039; values range from congruent with a corporate culture (at the strategic level) to incongruent with a corporate culture (at the operational level), and result in different outcomes. These different outcomes suggest that the adoption of risk management by Australian public universities under the influence of new public management is problematic. The study provides opportunities for further research to confirm these findings with a broader sample of actors and the adoption of other governance control processes

Outsourcing bij Vlaamse Ondernemingen: een Exploratief Onderzoek

In deze paper onderzoeken we hoe Vlaamse bedrijven beslissen over outsourcing. In dit verkennende onderzoek komen volgende aspecten aan bod: (1) de soort activiteiten die worden uitbesteed, (2) de voornaamste drijfveren om aan outsourcing te doen, (3) de gepercipieerde risico’s verbonden aan outsourcing, en (4) het verloop van het outsourcingsproces. De resultaten zijn gebaseerd op een vragenlijst, afgenomen bij 35 grote productiebedrijven, gevestigd in Vlaanderen. De resultaten tonen dat vooral activiteiten worden uitbesteed met een lage strategische waarde (zoals drukwerk, transport, loonadministratie, onderhoud, ...) wat overeenstemt met internationaal onderzoek (o.a. Quinn en Hilmer, 1994). Strategisch belangrijke activiteiten (zoals netwerkbeheer, onderzoek en ontwikkeling, productie) worden momenteel niet (of nauwelijks) uitbesteed en worden ook niet in aanmerking genomen voor de toekomst. Als voornaamste redenen om aan outsourcing te doen worden kostenbeheersing en verhoogde flexibiliteit aangehaald. De respondenten schatten het negatieve sociale klimaat in als voornaamste risico van outsourcing. Ondanks het feit dat kostenbeheersing reden nummer één is om aan outsourcing te doen, vinden Vlaamse ondernemingen het aangeboden kwaliteitsniveau iets belangrijker dan de te betalen prijs bij de selectie van een geschikte leverancier. Het hele selectieproces duurt gemiddeld genomen twee maanden en twee derde van de respondenten maakt gebruik van meerdere leveranciers.uitbesteden, outsourcing, Vlaamse ondernemingen, exploratief onderzoek