Australian government budget balance numbers: the hybrid nature of public sector accrual accounting

Purpose - The purpose of this paper is to analyse the nature and comparability of budget balance (surplus/deficit) numbers headlined by the Australian Commonwealth Government and the governments of the six Australian States and the two Australian Territories. It does this in the context of the transition to Australian accounting standard AASB 1049 Whole of Government and General Government Sector Financial Reporting. Design/methodology/approach - A case study research method is adopted, based on a content/documentary analysis of the headline budget balance numbers in the general government sector budget statements of each of the nine governments for the eight financial years from 2004-2005 to 2011-2012. Findings - Findings indicate some variation in the measurement bases adopted and a number of departures from the measurement bases prescribed in the reporting frameworks, including AASB 1049. Findings also reveal that none of the nine governments have headlined a full accrual based budget balance number since the implementation of AASB 1049 in 2008. Research limitations/implications - While the study focuses on the Australian general government sector environment, it has significant implications in highlighting the ambiguity in the government budget balance numbers presented and the monitoring and information asymmetry problems that can arise. Research findings have wider relevance internationally in highlighting issues arising with the public sector adoption of accrual accounting. Practical implications - The paper highlights the manner in which governments have been selective in the manner in which they present important budget aggregates. This has important practical and social implications, as the budget balance number is one of the most important measures used to evaluate a government's fiscal management and responsibility. Originality/value - The paper represents the first detailed examination of aspects of the effect of the transition to AASB 1049.

The ontogeny of naïve and regulatory CD4(+) T-cell subsets during the first postnatal year: a cohort study

As there is limited knowledge regarding the longitudinal development and early ontogeny of naïve and regulatory CD4(+) T-cell subsets during the first postnatal year, we sought to evaluate the changes in proportion of naïve (thymic and central) and regulatory (resting and activated) CD4(+) T-cell populations during the first postnatal year. Blood samples were collected and analyzed at birth, 6 and 12 months of age from a population-derived sample of 130 infants. The proportion of naïve and regulatory CD4(+) T-cell populations was determined by flow cytometry, and the thymic and central naïve populations were sorted and their phenotype confirmed by relative expression of T cell-receptor excision circle DNA (TREC). At birth, the majority (94%) of CD4(+) T cells were naïve (CD45RA(+)), and of these, ~80% had a thymic naïve phenotype (CD31(+) and high TREC), with the remainder already central naïve cells (CD31(-) and low TREC). During the first year of life, the naïve CD4(+) T cells retained an overall thymic phenotype but decreased steadily. From birth to 6 months of age, the proportion of both resting naïve T regulatory cells (rTreg; CD4(+)CD45RA(+)FoxP3(+)) and activated Treg (aTreg, CD4(+)CD45RA(-)FoxP3(high)) increased markedly. The ratio of thymic to central naïve CD4(+) T cells was lower in males throughout the first postnatal year indicating early sexual dimorphism in immune development. This longitudinal study defines proportions of CD4(+) T-cell populations during the first year of postnatal life that provide a better understanding of normal immune development.

An integrative framework for the appraisal of coloration in nature

The world in color presents a dazzling dimension of phenotypic variation. Biological interest in this variation has burgeoned, due to both increased means for quantifying spectral information and heightened appreciation for how animals view the world differently than humans. Effective study of color traits is challenged by how to best quantify visual perception in nonhuman species. This requires consideration of at least visual physiology but ultimately also the neural processes underlying perception. Our knowledge of color perception is founded largely on the principles gained from human psychophysics that have proven generalizable based on comparative studies in select animal models. Appreciation of these principles, their empirical foundation, and the reasonable limits to their applicability is crucial to reaching informed conclusions in color research. In this article, we seek a common intellectual basis for the study of color in nature. We first discuss the key perceptual principles, namely, retinal photoreception, sensory channels, opponent processing, color constancy, and receptor noise. We then draw on this basis to inform an analytical framework driven by the research question in relation to identifiable viewers and visual tasks of interest. Consideration of the limits to perceptual inference guides two primary decisions: first, whether a sensory-based approach is necessary and justified and, second, whether the visual task refers to perceptual distance or discriminability. We outline informed approaches in each situation and discuss key challenges for future progress, focusing particularly on how animals perceive color. Given that animal behavior serves as both the basic unit of psychophysics and the ultimate driver of color ecology/evolution, behavioral data are critical to reconciling knowledge across the schools of color research.

Understanding organ donation in the collaborative era: a qualitative study of staff and family experiences

BACKGROUND: Despite the success of the Breakthrough Collaborative Methodology (BCM) in increasing organ donation rates there has been little published evidence on the effect of the BCM on the wider attitudes and experiences of those involved in organ donation. This study sought to identify whether the National Organ Donation Collaborative in Australia had any additional influence on improving the experiences of staff and family members in the organ donation process. METHODS: IN-depth qualitative interviews with 17 family members from 13 families who had agreed to the organ donation of a deceased relative and 25 nurses and intensive care specialists at the Alfred Hospital, Melbourne, Victoria were carried out. RESULTS: The key factor in family members' decision to donate was prior knowledge of the deceased's donation wish. Although most family members did not regret their decision to donate, many were deeply dissatistified and, at times, confused by the technical and administrative nature of the donation process. Most staff members commented that the key community message about donation should be to encourage people to discuss donation rather than urging people to sign donor registers. CONCLUSION: This study identified valuable insights into the processes by which family members and intensive care unit staff deal with the actual processes of donation. Findings suggest that the process for families is far more complex than a simple agreement or refusal to donate. This study suggests that we should not assume that 'rates' of donation in Australia would increase merely through administrative programmes or marketing campaigns.

Unlawful acts, unkind architecture and unhelpful perceptions: a case study of Market Square Mall, Geelong

On a quiet Sunday afternoon in January 2015, a 12 year old girl was assaulted in Geelong’s Market Square mall. The attack sparked a media furore over what should be done to address the ongoing safety and amenity issues of this intractable public space. The city’s mayor, Cr Darryn Lyons, responded to the situation by declaring the mall a ‘haunt for bogans and scumbags’ and renewed calls for its demolition. Such rhetoric highlights the exclusionary mindset that casts certain types of people as undesirable inhabitants of public spaces. It also bolsters negative public perceptions of the mall. Once formed, such attitudes are difficult to shift, despite an overall improvement in the area’s crime rates over recent years. Poor perceptions are further reinforced by the soulless nature of the mall’s built fabric and weak urban interfaces. Its formal language is one of hostility, not only towards would-be delinquents, but to all people. The space is furnished with cold stainless steel seats, CCTV cameras and limp, pavement water spouts, while its inactive edges consist of loading bays, security grilles and neglected facades. This paper considers how a more inclusive architecture might be utilised to create a kinder, more generous physical environment that reflects the public nature of the space. While not a quick fix, fostering an architecture that encourages a more equitable use of the mall may diminish the sense of fear, anxiety and suspicion that the space currently elicits, tackling the problem at both a structural and social level.

Using repeatability to study physiological and behavioural traits: ignore time-related change at your peril

© 2015 The Association for the Study of Animal Behaviour. Broad sense repeatability, which refers to the extent to which individual differences in trait scores are maintained over time, is of increasing interest to researchers studying behavioural or physiological traits. Broad sense repeatability is most often inferred from the statistic R (the intraclass correlation, or narrow sense repeatability). However, R ignores change over time, despite the inherent longitudinal nature of the data (repeated measures over time). Here, we begin by showing that most studies ignore time-related change when estimating broad sense repeatability, and estimate R with low statistical power. Given this problem, we (1) outline how and why ignoring time-related change in scores (that occurs for whatever reason) can seriously affect estimates of the broad sense repeatability of behavioural or physiological traits, (2) discuss conditions in which various indices of R can or cannot provide reliable estimates of broad sense repeatability, and (3) provide suggestions for experimental designs for future studies. Finally, given that we already have abundant evidence that many labile traits are 'repeatable' in that broad sense (i.e. R>. 0), we suggest a shift in focus towards obtaining robust estimates of the repeatability of behavioural and physiological traits. Given how labile these traits are, this will require greater experimental (and/or statistical) control and larger sample sizes in order to detect and quantify change over time (if present).

The impact of employee perceptions of training on organizational commitment and turnover intentions: a study of multinationals in the Chinese service sector

This study examines the impact of employee perceptions of training on organizational commitment, and the latter's relationship with turnover intentions. Structured equation modelling is conducted on survey data from 437 Chinese employees of five multinational enterprises operating in the Chinese service sector. The results of the survey are consistent with social exchange theory. They highlight the importance of training as a tool to enhance the affective organizational commitment of employees, and reduce turnover. The findings differ from that of previous studies in non-Chinese settings. No evidence was found to indicate that motivation to learn and the perceived benefits of training impact on the organizational commitment of employees. This may be explained by three factors: the involuntary nature of employee training, the limited career development opportunities on offer to local employees of multinational enterprises and the difficulty employees face in applying learnt skills given cultural differences. The implications for research and practice are discussed.

Study protocol: the registrar clinical encounters in training (ReCEnT) study

Background
Patient encounters are the core learning activity of Australian general practice (family practice) training. Exposure to patient demographics and presentations may vary from one general practice registrar (vocational trainee) to another. This can affect comprehensiveness of training. Currently, there is no mechanism to systematically capture the content of GP registrar consultations. The aim of the Registrar Clinical Encounters in Training (ReCEnT) study is to document longitudinally the nature and associations of consultation-based clinical and educational experiences of general practice registrars.
Methods/design
This is an ongoing prospective multi-site cohort study of general practice registrars’ consultations, entailing paper-based recording of consultation data. The study setting is general practices affiliated with three geographically-based Australian general practice regional training providers. Registrars record details of 60 consecutive consultations. Data collected includes registrar demographics, details of the consultation, patient demographics, reasons for encounter and problems managed. Problems managed are coded with the International Classification of Primary Care (second edition) classification system. Additionally, registrars record educational factors related to the encounter. The study will follow the clinical exposure of each registrar six-monthly over the 18 months to two years (full-time equivalent) of their general practice training program.
Conclusions
The study will provide data on a range of factors (patient, registrar and consultation factors). This data will be used to inform a range of educational decisions as well as being used to answer educational research questions. We plan to use ReCEnT as a formative assessment tool for registrars and help identify and address educational needs. The study will facilitate program evaluation by the participating training providers and thus improve articulation of educational programs with practice experience. From the research point of view it will address an evidence gap – the in-practice clinical and educational experience of general practice trainees, determinants of these experiences, and the determinants of registrars’ patterns of practice (for example, prescribing practice) over the course of their training.

Can creativity be managed? An advertising agency case study

Despite the large amount of creativity research which exists the nature of the phenomenon and how it comes about remains contested. Mainstream research assumes creativity is the result of a creative individual's efforts and is an inherent feature of an artefact. An alternate view postulates that creativity is contextual, occurs due to social processes, is subjective and contingent. Lack of agreement has ramifications for practitioners who are faced with a dilemma as to how to approach creativity within organisations. This research looks at creativity within an advertising agency through an alternative lens to see if this is useful and to assess whether it is able to contribute to the debate by providing new insight into the phenomenon. Findings show a number of social processes involved in the construction of creativity in this environment. This paper concludes by arguing that having an in-depth understanding of how creativity happens can provide practitioners with a basis for reflection and the foundation for development of an action plan around the management of creativity.