Costs and benefits of mandatory auditing of for-profit private and not-for-profit companies in Australia

This paper addresses the paucity of research surrounding the mandatory auditing of for-profit private and not-for-profit companies in Australia. We document the various mandatory auditing provisions under the Corporations Act and identify over 22 000 companies that lodge audited accounts with the regulator under federal law. In 2011, 6339 large proprietary companies, 186 small proprietary companies, 2797 foreign-owned companies, 3985 unlisted public companies and 8404 public companies limited by guarantee had an obligation under the Corporations Act to lodge audited accounts. While large proprietary and foreign-owned companies have an option to apply to the Australian Securities and Investment Commission for audit relief, we estimate that less than 10% are granted audit exemption. We document that since 1995 an additional 1500 large proprietary companies that should have lodged under the size provisions of the Corporations Act have been granted exemption from doing so (i.e., grandfathered), although these firms appear to be subject to an annual audit even though they do not lodge accounts. We estimate the costs and discuss the potential public interest and firm-level benefits associated with the mandatory auditing of for-profit private and not-for-profit companies in Australia.

Learning context in Australian universities - perceptions of Chinese accounting students

The study concentrates on how Mainland Chinese students perceive and respond to the learning in Australian universities. Students' satisfaction with their educational experiences and the Australian learning context such as teaching, teacher/student relationship, assessment, workload and English language is explored in this study. Using focus groups, the results show that teaching, teacher/student relationships and English language are areas of concern.

Data for Twitter use by Australian universities

Universities are now observed using social media communications channels for a variety of purposes, including marketing, student recruitment, student support and alumni communication. This paper presents an investigation into the use of the Twitter social media platform by universities in Australia, using publicly available Twitter data over a two year period. A social media network visualisation method is developed to make visible the interactions between a university and its stakeholders in the Twitter environment. This analysis method provides insights into the differing ways Australian universities are active on Twitter, and how universities might more effectively use the platform to achieve their individual objectives for institutional social media communications.

Law, governance and risk: deconstructing the public-private divide in climate change adaptation

The article focuses on the public–private divide in law and which organizes principles for and governance. It analyzes the governance model of public–private divide regarding for climate change adaptation in context to a case study of water governance and flood risk. It compares the relationship between state and individual laws which helps in policy setting.

Exhibit review : Focus on strangers: photo albums of World War II, Stadtmuseum, Jena, Germany, 2011

Focus on Strangers: Photo Albums of World War II is based on a collaborative research project conducted by two German universities (Carl von Ossietzky Universität Oldenburg and Friedrich Schiller Universität Jena) and was conceptualized in cooperation with four German city museums in Oldenburg, Munich, Frankfurt, and Jena. While the exhibition continues a tradition of museological projects examining Germany’s war history, such as the Wehrmachtsaustellung, which provoked fi erce public debate, Focus on Strangers moves beyond most conventional approaches in a signifi cant way. Th e exhibition pays tribute to the recent development in which private traces of memory have become part of the public perception of history, in this case the history of World War II.

A proposed approach to monitor private-sector policies and practices related to food environments, obesity and non-communicable disease prevention

Private-sector organizations play a critical role in shaping the food environments of individuals and populations. However, there is currently very limited independent monitoring of private-sector actions related to food environments. This paper reviews previous efforts to monitor the private sector in this area, and outlines a proposed approach to monitor private-sector policies and practices related to food environments, and their influence on obesity and non-communicable disease (NCD) prevention. A step-wise approach to data collection is recommended, in which the first (‘minimal’) step is the collation of publicly available food and nutrition-related policies of selected private-sector organizations. The second (‘expanded’) step assesses the nutritional composition of each organization's products, their promotions to children, their labelling practices, and the accessibility, availability and affordability of their products. The third (‘optimal’) step includes data on other commercial activities that may influence food environments, such as political lobbying and corporate philanthropy. The proposed approach will be further developed and piloted in countries of varying size and income levels. There is potential for this approach to enable national and international benchmarking of private-sector policies and practices, and to inform efforts to hold the private sector to account for their role in obesity and NCD prevention.

Characterisation of the use of Twitter by Australian universities

Universities are now observed using social media communications channels for a variety of purposes, including marketing, student recruitment, student support and alumni communication. This paper presents an investigation into the use of the Twitter social media platform by universities in Australia, using publicly available Twitter data over a 2-year period. A social media network visualisation method is developed to make visible the interactions between a university and its stakeholders in the Twitter environment. This analysis method provides insights into the differing ways in which Australian universities are active on Twitter, and how universities might more effectively use the platform to achieve their individual objectives for institutional social media communications.