Integrated reporting and directors’ concerns about personal liability exposure: Law reform options

Integrated reporting () holds significant promise as a new reporting paradigm that is holistic, strategic, responsive, material, and relevant across multiple time frames. However, its uptake in Australia is being hampered by directors’ concerns about personal liability exposure, particularly for forward-looking statements that subsequently prove to be unfounded. This article seeks to illuminate the bases for these liability concerns by outlining the similarities between and the operating and financial review requirements under the Corporations Act 2001 (Cth), and the relevant grounds for liability for misleading and deceptive disclosures, and breach of directors’ duties. In light of this discussion, this article proposes four possible reform options, ranging from minor adaptations to the Framework to far-reaching reforms of the Corporations Act. As assurance is desirable to ensure that reliance can be placed on integrated reports, the development of a legal safe harbour for auditors of forward-looking information is also canvassed.

Transnationalism and the Karen wrist-tying ceremony: An ethnographic account of Karen settlement practice in Brisbane

When settling, people often use cultural schema from their original homeland to build familiarity in unfamiliar surrounds. This paper draws on ethnographic fieldwork conducted by the first author in Brisbane, with the Karen community from Burma, during which participant observation and interview methods were used. We present an ethnographic account of the Brisbane Karen wrist-tying ceremony. The ceremony acts as an insight into the challenges for Karen whilst settling into Australia. It reflects multiple accounts of history and tradition, but simultaneously speaks to emerging, contemporary Karen contexts. This research contributes to richer understandings of settlement: it frames transnational cultural practice as a flexible mode of integration, rather than an exclusionary mode of othering. We propose that the integrative discourse of the ceremony creates familiarity and social connection in local and diasporic spaces. This acts as a counter to the challenges of Karen settlement including the negotiations of local/global identity politics.

Using children's picture books and process drama to develop students' critical literacy responses

This workshop introduces a range of process drama activities to develop students' critical literacy responses. Whilst children's picture books and process drama strategies have not traditionally been seen as sophisticated resources and strategies for developing students' critical literacy responses, this workshop shows teaching strategies that can be used in language instruction in primary classrooms with diverse student groups. The teaching activities include ‘attribute lists’, ‘sculptures’ and ‘freeze frames’.

Head motion and Inattention/Hyperactivity share common genetic influences: Implications for fMRI studies of ADHD

Head motion (HM) is a well known confound in analyses of functional MRI (fMRI) data. Neuroimaging researchers therefore typically treat HM as a nuisance covariate in their analyses. Even so, it is possible that HM shares a common genetic influence with the trait of interest. Here we investigate the extent to which this relationship is due to shared genetic factors, using HM extracted from resting-state fMRI and maternal and self report measures of Inattention and Hyperactivity-Impulsivity from the Strengths and Weaknesses of ADHD Symptoms and Normal Behaviour (SWAN) scales. Our sample consisted of healthy young adult twins (N = 627 (63% females) including 95 MZ and 144 DZ twin pairs, mean age 22, who had mother-reported SWAN; N = 725 (58% females) including 101 MZ and 156 DZ pairs, mean age 25, with self reported SWAN). This design enabled us to distinguish genetic from environmental factors in the association between head movement and ADHD scales. HM was moderately correlated with maternal reports of Inattention (r = 0.17, p-value = 7.4E-5) and Hyperactivity-Impulsivity (r = 0.16, p-value = 2.9E-4), and these associations were mainly due to pleiotropic genetic factors with genetic correlations [95% CIs] of rg = 0.24 [0.02, 0.43] and rg = 0.23 [0.07, 0.39]. Correlations between self-reports and HM were not significant, due largely to increased measurement error. These results indicate that treating HM as a nuisance covariate in neuroimaging studies of ADHD will likely reduce power to detect between-group effects, as the implicit assumption of independence between HM and Inattention or Hyperactivity-Impulsivity is not warranted. The implications of this finding are problematic for fMRI studies of ADHD, as failing to apply HM correction is known to increase the likelihood of false positives. We discuss two ways to circumvent this problem: censoring the motion contaminated frames of the RS-fMRI scan or explicitly modeling the relationship between HM and Inattention or Hyperactivity-Impulsivity

Curriculum frames for two different groups of teachers in Indonesia

This paper reports on a study conducted in Indonesia at a time when two curricular reforms were underway. School-based curriculum was being implemented to allow Indonesian teachers more autonomy to develop curriculum to suit their local school community and its needs. Alongside this, the second concurrent reform introducing Character Education was more strongly prescriptive, requiring all teachers, including those working in language education, to address a particular set of stipulated values across all classes. The Indonesian schooling sector employs teachers at two different levels of professional status: civil servant teachers working in the higher status public sector and non-civil servant teachers who teach in the private Islamic Schools. Each level received different professional learning opportunities to prepare for the reforms. This study is interested in whether and how EFL teachers of different status exercised degrees of professionalism as they recontextualised these reforms in their classes. Nine teachers were interviewed and three of their classes were observed. This study found that the group of teachers with more professional learning could cope better with the weaker framing of school-based curriculum, while teachers with less professional learning reported disengagement with the reforms.