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.

Congestion pricing and active transport - evidence from five opportunities for natural experiment

Congestion pricing schemes have been implemented in cities worldwide as a means of addressing externalities associated with inefficient price signals in transport systems. Limited evidence exists however on the secondary impacts of these schemes, which may include both environmental and health benefits associated with a resultant reduction in motor vehicle usage. There is increasing recognition that transport behaviours may play a role as opportunistic population level targets to reduce physical inactivity. Yet limited evidence currently exists on the effectiveness of transport interventions, such as congestion pricing schemes, for improving physical activity levels.This study aims to examine the physical activity effects of congestion pricing, with the health benefits of physical activity well established. Congestion pricing schemes implemented internationally were considered as 'natural experiments' and evidence of modal shift from vehicle to active forms of transport or physical activity effect was reviewed. Twelve studies were included from a search of peer-reviewed and 'grey' literature, with overall evidence for a physical activity or modal shift effect considered weak. The quality of the available evidence was also considered to be low.This is not to say that congestion pricing schemes may not have important secondary physical activity related health benefits. Instead, this review highlights the paucity of evidence that has been collected from real-world implementation of congestion pricing schemes. Given the growing recognition of the importance of distal mediators and determinants of health and the need for an 'all-of-government' approach more and better quality evidence of effectiveness of transport interventions for a broad range of outcomes, including health, is required. Significant barriers to the collection of such evidence exist, with strategies for overcoming some of these barriers identified. Only with a better understanding of the full range of potential health impacts can transport policy be fully utilised as a tool for population health.

Situating public intellectuals

The concept of the public intellectual has always been a somewhat contestedterm. This article serves as both an introduction to the debates around what it constitutes and an entry point into how the new media environment is producinga different configuration of the public intellectual. Through key thinkers who have addressed the idea of the public intellectual internationally and those who havefocused on the Australian context, this essay positions the arguments made bythe authors in this special issue. Via a short case-study of TED, the conferenceand online idea-spreading phenomenon, it argues that the contemporary moment is producing and privileging a different constellation of experts as celebrities that match the exigencies of online attention economy. A shifted conception of the public intellectual is beginning to take shape that is differently constituted, used and situated, and this article helps to define the parameters for further discussion of these transformations.

There will be no more night

Exploring how the body and light are connected in interdisciplinary practice, in this work I make sound design and moving image re inscribing physical yet out of body experiences of light in near death – recorded from youtube. The image of fading light is in real time and constitutes a symbolic interpretation of eternity mirroring the audio. This work has been curated into a group exhibition at ‘Strange Neighbour’ alongside internationally recognised artists such as Peter Booth and Sam Shmith. The work has also been curated in my solo exhibition by Conny Dietzschold and is the subject of the essay in the catalogue by Sean Redmond and was presented in my paper ‘Motion and stillness: a bodily approach to photography.’ and is mentioned in the journal article to be published titled ‘Technology as Collaborator in Somatic Photographic Practice.’ Intellect Books

A systematic review of reliable and valid tools for the measurement of patient participation in healthcare

INTRODUCTION: Patient participation in healthcare is recognised internationally as essential for consumer-centric, high-quality healthcare delivery. Its measurement as part of continuous quality improvement requires development of agreed standards and measurable indicators. AIM: This systematic review sought to identify strategies to measure patient participation in healthcare and to report their reliability and validity. In the context of this review, patient participation was constructed as shared decision-making, acknowledging the patient as having critical knowledge regarding their own health and care needs and promoting self-care/autonomy. METHODS: Following a comprehensive search, studies reporting reliability or validity of an instrument used in a healthcare setting to measure patient participation, published in English between January 2004 and March 2014 were eligible for inclusion. RESULTS: From an initial search, which identified 1582 studies, 156 studies were retrieved and screened against inclusion criteria. Thirty-three studies reporting 24 patient participation measurement tools met inclusion criteria, and were critically appraised. The majority of studies were descriptive psychometric studies using prospective, cross-sectional designs. Almost all the tools completed by patients, family caregivers, observers or more than one stakeholder focused on aspects of patient-professional communication. Few tools designed for completion by patients or family caregivers provided valid and reliable measures of patient participation. There was low correlation between many of the tools and other measures of patient satisfaction. CONCLUSION: Few reliable and valid tools for measurement of patient participation in healthcare have been recently developed. Of those reported in this review, the dyadic Observing Patient Involvement in Decision Making (dyadic-OPTION) tool presents the most promise for measuring core components of patient participation. There remains a need for further study into valid, reliable and feasible strategies for measuring patient participation as part of continuous quality improvement.

Displacement and health

The health needs of displaced populations vary widely. The question as to the demands displaced populations place on health care resources and health care providers in their destination countries or regions remains the subject of great debate and contention. Internationally, health care workers are faced with complex challenges in providing care to displaced populations. This paper highlights some of the key health issues for displaced populations around the globe. Whilst 'Band Aid' solutions to existing health problems are useful in the short term, the paper describes the need for long-term public health prevention and educational strategies to enable displaced communities full access to and participation in their new 'home' communities.

Place-based initiatives to tackle mature-age workers’ long-term unemployment in Australia, drawing on successful Nordic precedents

In order to tackle unemployment for the at-risk group of mature-age workers displaced by industry sector restructuring, exemplary place-based initiatives are needed focusing on a selected area of high disadvantage identified by Professor Tony Vinson’s 2015 Jesuit Social Services report Dropping off the Edge, with an Australian state government committed to supporting the initiative, as that report recommends. In order to make such a place-based initiative exemplary in its outcomes, so that it leads to uptake in other areas of high disadvantage, it needs to be thoroughly informed by successful Nordic precedents. In particular, the new Australian place-based initiative needs to be informed by Danish regionally-focused large-scale job skills programs involving transition into a proximate sector of employment growth; and by Norwegian measures for more even population distribution outside capital cities or in particular hard-hit regions within capital cities. An advantage of the proposed initiative is that it will also produce measurable results for children in families in which neither parent works, whose needs are normally tackled (if at all) by separate policy actions in separate tiers or departments of government. Australian children are disproportionately disadvantaged by the internationally extreme concentration of joblessness. Denmark’s Løntilskud and Virksomhedspraktik job training programs subsidised by municipalities and the national government, and supported by Danish trade unions, will be discussed in this paper for the positive effects they have for participants, including establishing or re-establishing unemployed people’s structured work habits and routines, improving their networks along with their social skills, and boosting their confidence. This paper will outline in detail the types of features the proposed new Australian place-based initiative will require, drawing on and drilling down further into data and analysis presented in the author’s recent book: Northern Lights: The Positive Policy Example of Sweden, Finland, Denmark and Norway.

Understanding the needs of female prisoners in South Australia

Women represent the fastest growing section of the prison population, not only in South Australia but across the Western world. And yet despite notable differences between the genders in the types of offence that result in imprisonment and the unique pathways into criminal behaviour, service responses have, to date, primarily been informed by knowledge about male prisoners. The aim of this report is to understand more about the specific needs of female prisoners in South Australia in a way that can inform their effective management and successful rehabilitation. It does this in three ways: Firstly, by reviewing the published literature and documenting what is known about the needs of female offenders, both in Australia and internationally; secondly, through a file review of all prisoners held in the Adelaide Women’s Prison; and finally, through a survey of a sample of prisoners to determine self-identified areas of need as well as satisfaction with the services that are currently provided. This information is then collated to identify a number of directions for the development of high quality and gender-responsive programs and services in the South Australian correctional system

Medical tourism: A conceptual framework for an innovation in global healthcare provision

© 2015, IGI Global. The purpose of this chapter is to establish a conceptual model that can potentially fill research gaps in the literature about medical tourism as an innovative concept in global healthcare provision by developing emerging economies as they are providing low cost alternatives in medical treatment at internationally accredited medical facilities to treat patients from developed countries. Major databases such as Ebscohost and Emerald have been used to search relevant literature. The literature on medical tourism is reviewed so as to understand the key drivers of medical tourism as well as research gaps in the existing literature. Three major drivers of medical tourism have been identified, namely cost, waiting time, and perceived quality. Further empirical research is needed to test the conceptual model in order to better understand what drives a decision to engage in medical tourism. This chapter makes three major contributions; firstly, the identification of the medical tourism literature from the service marketing and management perspectives; secondly, to propose a conceptual model representing innovation in medical tourism for global healthcare by developing emerging economies; thirdly, the identification of research gaps in the medical tourism literature through which future research can further the knowledge of why people travel to developing countries for medical treatment.