18 resultados para Accounting - Standards - Australia

em University of Queensland eSpace - Australia


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Australia is a federation of six states and two territories. Legislation for environmental noise is the responsibility of each of the Australian states and territories. The Federal government has the responsibility for national issues such as aircraft noise and also to encourage harmonisation of the legislation and regulations among the states and territories. For some decades there has been a document on environmental noise produced by Standards Australia but it is up to each state or territory to call up part or all of this Standard. For general environmental noise some states use comparison with background as the criteria while others define the criteria levels based on land use zones. Both approaches have their advantages and drawbacks. This paper will compare and contrast the different legislation and regulations and discuss the issue of 'cross border' disputes.

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Training models in clinical psychology vary across regions, as do the laws that regulate professional practice in psychology. Standards for practice and for entry into professional practice may endure past the point of utility in the face of changing health-care systems and evolving international considerations. Herein the authors review aspects of the Australian 4-year training model, including qualifications for entry to the profession, supervision, and the influence of the profession and the universities in maintaining and in changing to a new training model. Aspects of training in clinical psychology in Australia are also discussed, and the Australian and New Zealand accreditation models are contrasted. Suggestions on ways to move forward are offered.

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This paper analyses the causes and implications of declining economics major in Australia. Based on a brief review of the relevant literature and an analysis of the Australian time series data, it is found that economics continues to be less attractive to students in relative terms. Three major factors contribute to this phenomenon: less than appropriate product for an increasingly diverse clientele, the introduction of more attractive and business, commerce and industry-oriented programs such as finance, accounting and commerce, and business majors geared to the needs of the real world, and the use of less experienced teaching staff in lower undergraduate courses. It is argued that stemming the tide against the economics discipline would require a significant rethink of development of products more vocational and real world-oriented, market segmentation for different clientele types, and marshalling of more experienced and capable teaching staff for lower undergraduate levels.

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Grass pollen is an important risk factor for allergic rhinitis and asthma in Australia and is the most prevalent pollen component of the aerospora of Brisbane, accounting for 71.6% of the annual airborne pollen load. A 5-year (June 1994-May 1999) monitoring program shows the grass pollen season to occur during the summer and autumn months (December-April), however the timing of onset and intensity of the season vary from year to year. During the pollen season, Poaceae counts exceeding 30 grains m(-3) were recorded on 244 days and coincided with maximum temperatures of 28.1 +/- 2.0degreesC. In this study, statistical associations between atmospheric grass pollen loads and several weather parameters, including maximum temperature, minimum temperature and precipitation, were investigated. Spearman's correlation analysis demonstrated that daily grass pollen counts were positively associated (P < 0.0001) with maximum and minimum temperature during each sampling year. Precipitation, although considered a less important daily factor (P < 0.05), was observed to remove pollen grains from the atmosphere during significant periods of rainfall. This study provides the first insight into the influence of meteorological variables, in particular temperature, on atmospheric Poaceae pollen counts in Brisbane. An awareness of these associations is critical for the prevention and management of allergy and asthma for atopic individuals within this region.

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A mismatch exists in expectations about the requirements of translation between NAATI and those attempting the NAATI test, be they translation practitioners, graduates from translation training programs. This article will examine issues concerning NAATI accreditation for Translators at the professional level in terms of the relevant theoretical frameworks of translation, and assess translation practice in the real translation world, in order to contribute to a better understanding of the NAATI Translator test, its theoretical underpinnings and practical implications.

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Optimal intertemporal investment behaviour of Australian pastoralists is modelled using panel data for the period 1979-1993. Results indicate that quasi-fixity of inputs of labour, capital, sheep numbers and cattle numbers is characteristic of production in the pastoral region. It takes about two years for labour, four years for capital and a little over two years for both sheep numbers and cattle numbers to adjust towards long-run optimal levels. Results also indicate that, after accounting for adjustment costs, own-price product supply and input demand responses are inelastic in both the short and long run.

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The discovery of the Woodleigh impact structure, first identified by R. P. lasky, bears a number of parallels with that of the Chlcxulub impact structure of K-T boundary age, underpinning complications inherent in the study of buried impact structures by geophysical techniques and drilling. Questions raised in connection with the diameter of the Woodleigh impact structure reflect uncertainties in criteria used to define original crater sizes in eroded and buried impact structures as well as limits on the geological controls at Woodleigh. The truncation of the regional Ajona - Wandagee gravity ridges by the outer aureole of the Woodleigh structure, a superposed arcuate magnetic anomaly along the eastern part of the structure, seismic-reflection data indicating a central > 37 km-diameter dome, correlation of fault patterns between Woodleigh and less-deeply eroded impact structures (Ries crater, Chesapeake Bay), and morphometric estimates all indicate a final diameter of 120 km. At Woodleigh, pre-hydrothermal shock-induced melting and diaplectic transformations are heavily masked by pervasive alteration of the shocked gneisses to montmorillonite-dominated clays, accounting for the high MgO and low K2O of cryptocrystalline components. The possible contamination of sub-crater levels of the Woodlelgh impact structure by meteoritic components, suggested by high Ni, Co, Cr, Ni/ Co and Ni/Cr ratios, requires further siderophile element analyses of vein materials. Although stratigraphic age constraints on the impact event are broad (post-Middle Devonian to pre-Early Jurassic) high-temperature (200-250 degrees C) pervasive hydrothermal activity dated by K-Ar isotopes of illite - smectite indicates an age of 359 +/- 4 Ma. To date neither Late Devonian crater fill, nor impact ejecta fallout units have been identified, although metallic meteoritic ablation spherules of a similar age have been found in the Conning Basin.

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Historically, perhaps because of its matching process traditions, career counselling has tended to be viewed more simplistically than other fields of counselling. However, in the latter part of the 20th century the career development industry witnessed rapid growth and seems set for a promising future. Such growth has corresponded with irreversible change in the world of work, the emergence of lifelong learning as integral to people's careers, and broader and more holistic definitions of career and career development that have gained widespread acceptance. With the increased influence of constructivism, career counselling has emerged from its vocational guidance origins as a profession in its own right. Increasingly, policymakers are recognizing the importance of career guidance and counselling in assisting to achieve policy goals related to lifelong learning, employment, and social equity. Thus, closer links have been created between policymakers and practitioner associations such as the Australian Association of Career Counsellors (AACC). Such intense focus on career guidance and counselling has also resulted in closer scrutiny of its professional standards and qualifications. Consequently, at the same time as there being increased demand for and interest in career counselling, practitioner associations are faced with issues related to redefining their roles with members, the community, and policymakers. This article will describe the changed context of career counselling, current issues such as standards and accreditation, and redefinition of the profession. The AACC's response to these challenges will be the focus of this article.

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Purpose To evaluate the use of leflunomide in the Australian community since introduction in 2000. Trends in adverse drug reaction (ADR) reporting were also studied. Methods Annual Australian prescription and dispensing statistics were analysed. Drug utilisation was estimated as defined daily doses (DDD)/1000 inhabitants/day. ADR data from the Therapeutic Goods Administration's Adverse Drug Reactions Advisory Committee (ADRAC) national monitoring system were compared with the World Health Organisation (WHO) Vigibase records. Results Leflunomide use in Australia (dispensing data) increased from 0.2 in 2000 to 0.4 DDD/1000 inhabitants/day in 2002. The same overall pattern was observed in the 'authority to prescribe' data. From 2000-2002, prescribing of the starter pack (3 x 100 mg loading dose plus 30 x 20 mg tablets) declined (down 74%); likewise for the 20mg (30 tablets) pack. Gradual increases were noted for the 10 mg (30 tablets) pack (up 40%). Approximately 135 reports, detailing about 370 individual ADR, were generated annually. Gastro-intestinal disorders predominated, accounting for 24% of reactions reported to ADRAC. Skin and appendages disorders constituted 14% of reported reactions. Deaths in leflunomide users were attributed to a combination of haematological and gastro-intestinal complications, but it was not possible to ascertain other medication usage or contributing factors. Trends observed with the ADRAC reports were consistent with the WHO database. Conclusions Leflunomide was the first registered DMARD in Australia in over a decade and its use has increased within the community. The ADR reports might have contributed to Australian rheumatologists gradually abandoning loading patients with high doses of leflunomide in favour of starting therapy at lower doses. Copyright (c) 2006 John Wiley & Sons, Ltd.

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Counselling is an unregulated activity in Australia. No statutory regulation currently exists. As a result, different counselling organizations are promoting different voluntary standards for the practice of counselling. This has led to a credentialing dilemma in which counsellors and the public are confronted with a number of counselling qualification choices. This dilemma poses a number of questions: Should counselling become more regulated in Australia? At what level should counselling be regulated? Should there be various levels of counsellor regulation? This article provides an overview of the credentialing dilemma facing counselling in Australia, compares and contrasts two main Australian accreditation efforts, and proposes cooperation as a way of navigating said dilemma. The implications for counselling as a profession are discussed along with suggestions for its development as a profession. This includes a discussion regarding the relative advantages and disadvantages of greater regulation of counselling as a professional activity in Australia. Specifically, what is and is not generally considered a profession is reviewed, different forms of credentialing are outlined, and general arguments for and against accreditation efforts are presented. The efforts of the Australian Counselling Association (ACA) and the Psychotherapy and Counselling Federation of Australia (PACFA) are compared and are shown to have common ground. Consequently, ways in which the main counselling organizations may best work in conjunction to promote counselling as a profession in Australia are proposed. These suggestions include good communication, collaboration, and the avoidance of turf wars. Specifically, that the ACA and PACFA collaborate on developing a combined independent registration list that is supported by both organizations or, minimally, that both organizations have mutual recognition on each other's register lists.

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There is substantial variation in bull breeding soundness evaluation procedures and reports in Australia; the situation is compounded by difficulties in interpretation and the validity of many reports. In an effort to overcome this, the scientific literature was reviewed [Fordyce G. In: Fordyce G, editor. Bull fertility: selection and management in Australia. Eight Mile Plains, Australia: Australian Cattle Vets; 2002] and the needs of stakeholders were considered in preparing a manual, Evaluating and Reporting Bull Fertility [Entwistle KW, Fordyce G. Evaluating and reporting bull fertility. Eight Mile Plains, Australia: Australian Cattle Vets; 2003.] that outlined standards for assessing and reporting bull breeding soundness. A new recording and reporting system, called Bull Reporter, is based on standards from this manual and groups bull fertility traits into five summary categories: Scrotum, Physical, Crush-side Semen, Sperm Morphology, and Serving. The client will generally select which categories they wish to have included in the evaluation to suit their specific purposes. While there is adequate room for comments, the veterinarian is not required to make an overall judgment of whether the bull has normal capacity to sire calves under natural mating management, but ensures the standards for each selected category are met. Professional, standardised, easy-to-read reports are produced either electronically [Entwistle KW, Fordyce G. Evaluating and reporting bull fertility. Eight Mile Plains, Australia: Australian Cattle Vets; 2003.] or manually. A bull owner or their agent signs the certificate to affirm that bulls have not undergone procedures to rectify faults which may have otherwise caused them to fail the standards. An accreditation system for assessing sperm morphology was established because of its demonstrated relationship with pregnancy rates and because of the difficulties in achieving consistent and accurate assessments among laboratories. It is considered that Bull Reporter is applicable to beef and dairy bulls across all levels of management, genotypes and environments throughout Australia, with substantial potential for application elsewhere in the world. Crown Copyright (c) 2006 Published by Elsevier Inc. All rights reserved.

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There are many geochemical reconstructions of environmental change in the mid and high latitudes but relatively few in the tropical latitudes, despite their considerable potential for reconstructing environmental processes that cannot be identified using more traditional proxies. Here we present one reconstruction of environmental change for the tropics. This reconstruction covers the past 50 ka using a suite of geochemical data from the high-resolution sequence of Lynch's Crater in northeast Queensland, Australia, a region highly sensitive to El Nino-Southern Oscillation (ENSO) activity. The 23 major oxides and trace elements measured Could be summarised by extracting three axes using principal components analysis (accounting for 72% of the variability). The data indicate that the greatest variability in the geochemical data accounted for erosional activity within the catchment that was associated with past changes in the frequency of ENSO activity (though this was less sensitive during wetter periods, probably as a result of buffering by high vegetation cover). The remaining variability was largely explained by elements that form complexes with organic compounds (e.g., humic acids) and those that are important nutrients for specific vegetation types (and therefore a measure of vegetation distribution). For more detailed reconstructions, further work is required to disentangle the complex controls of clements within sedimentary sequences. (c) 2005 Elsevier B.V. All rights reserved.