Partner-scale economies, service bundling and auditor independence in the Australian self-managed superannuation (pension) fund industry

Using proprietary Australian Taxation Office (ATO) data, this study examines audit pricing, service bundling and independence issues in the self-managed superannuation fund (SMSF) sector, the fastest growing and largest segment of the Australian $2 trillion retirement savings industry. We consider the impact of partner-level scale effects for a large sample of SMSF audits for the three years to June 2010. After controlling for factors known to determine audit fees, we find evidence of fee discounting by partners with large client portfolios. However, when the dependent variable is redefined to the total 'bundle' of services (including audit and non-audit fees), the firms of partners with larger client portfolios are shown to earn bundling fee premiums. This finding suggests industry specialists price strategically using audits as a conduit to supply higher margin non-audit services (NAS) to clients with more resources. Last, we find no evidence the supply of NAS impairs auditor independence, alleviating joint supply concerns raised in the Cooper Review.

Working out intimacy: young people and friendship in an age of reflexivity

Drawing upon a longitudinal, interview-based study of Australian secondary school students, this article explores young people's friendship experiences and attitudes to intimacy and the interpersonal. The discussion develops in relation to the work of Anthony Giddens on detraditionalisation and reflexivity, and Nikolas Rose on modernity and the self. First, I argue that feminism and psychotherapeutic ways of constituting and knowing the self are reconfiguring the cultural meanings of intimacy. Second, I suggest that this reworking of intimacy has differential and uneven effects and has particular consequences for the production of gendered subjectivities. Third, I raise some critical questions about the extent to which either Giddens's or Rose's account can properly capture the gendered and situated experiences of intimacy. I offer examples in which gender is being rearticulated in new yet familiar ways and note some persistent tensions in desires for connection and community versus autonomy and freedom. Carol Gilligan's work on gender differences in orientations to autonomy and connection is briefly revisited. Overall, it is argued that we need to take more account of how class, location and schooling differences influence dispositions to friendship and the interpersonal, and this is elaborated through a discussion of the 'relationship orientations' of two white Australian young men.

Cognitive vulnerability and resilience to depressed mood

This study evaluated positive and negative attributional styles, sociotropy, autonomy and optimism as contributors to positive affect and negative affect. The two affect measures respectively separated depression from general psychological distress. Model fit for 168 adult women indicated that each attributional style contributed indirectly to depression via optimism. Further, negative attributional style directly contributed to psychological distress as did sociotropy and autonomy. Results also confirmed an interrelatedness between negative attributional style, sociotropy and autonomy. Discussion addresses interpretation of the model and implications for research.

The right to privacy and corporations

Traditionally the right of privacy has not been recognised at common law. However, recently the High Court has indicated that it may be willing to develop a new tort of invasion of privacy. Several of the justices have stated that the new action would only relate to natural persons, not corporations. This is because the principles said to underpin the right to privacy, autonomy and dignity, are supposedly inapposite to corporations. This article argues that this reasoning is flawed. Neither the right to autonomy nor dignity is capable of underpinning the right to privacy. Hence, no sustainable basis has so far been advanced for restricting the availability of any future tort of invasion of privacy to individuals. This article also questions whether a separate tort is needed in view of the protection already provided to the privacy interests of individuals and corporations under the equitable doctrine of confidence.

Fat and the law: who should take the blame?

The incidence of obesity in both adults and children is rising at a rapid rate in most developed countries, including in Australia. Some obese people are seeking to place the blame for their condition on the fast-food industry, as demonstrated by the recent litigation in the United States brought by two obese plaintiffs against McDonald's. This litigation was unsuccessful, and on existing Australian negligence principles any similar litigation commenced here is likely to suffer the same fate. Principles of personal responsibility, autonomy and free will should prevail to deny a negligence claim. The risk of obesity and concomitant health problems from eating fast food to excess is an obvious risk which the plaintiff should not have ignored and which he or she has voluntarily assumed. It is for the Australian Government, not the courts, to regulate the behaviour of the fast-food industry. The government should take action by requiring all major fast-food chains to label their products with nutritional information, and by imposing restrictions on the advertising of food to children.

Social-movement unionism in theory and in Sweden

Many union leaders and observers of unionism in industrially advanced countries have recently argued for stronger links between unions and social movements but their arguments leave the nature of social movements underspecified. This article reviews the literature on social movements and argues in favour of a minimalist theory of the social actor rather than choose between American and European approaches to studying social movements. Both Melucci's European approach and McAdam, Tarrow, and Tilly's American approach to integrating the European and American schools of thought on social movements are inadequate to the task of specifying social-movement unionism. Hindess's minimalist theory of the social actor and articulated arenas of conflict offers a stronger approach to understanding social-movement unionism and appreciating its strategic pertinence in particular times and places. Two episodes of contention in Sweden illustrate the advantages of a minimalist theory of articulated social-movement unionism.

Balancing continuity and change through forms of organising

Faced with increasing environmental complexity and uncertainty, organisations have been urged to replace traditional bureaucratic structures with more flexible, responsive forms of organising. However, the emerging paradox is that exploration and experimentation, features of new forms of organising, benefit from the planning, coordinating and direction-setting mechanisms that underpin traditional forms of organising. It is therefore important to recognise the distinctive and complementary features of traditional and new forms of organising. This demands a dualities-sensitive perspective which encourages, rather than tries to resolve, a constructive tension between seemingly contradictory organising forms such as flexibility and efficiency, autonomy and control, hierarchy and networks, focus and diversification. Managing continuity and change through forms of organising becomes central to building healthy organisations.

Peace processes in Aceh and Sri Lanka: a comparative assessment

The 2004 tsunami provided a catalyst for peace talks over the separatist conflict in Aceh, Indonesia, leading to its eventual resolution in 2005. As Aceh was going to peaceful elections in 2006, Sri Lanka, which had also been affected by the tsunami, appeared to be returning to full-scale separatist war. This article assesses some of the underlying similarities and differences between the conflicts in Aceh and Sri Lanka. Within this, it will touch upon claims to self-determination, human rights and political participation, representation, transparency and accountability, more commonly referred to as 'democracy'. In particular, it will acknowledge these values as both challenges to the (restrictive) state, and the means of securing (nonrestrictive) state cohesion. Originating in the local and specific, these claims necessarily transcend the local and come to reflect elements of the normative global. In more concrete terms, the Aceh conflict was largely resolved by introducing greater local autonomy within a more democratic space. This paper similarly proposes that a resolution to the Sri Lanka conflict can only come about through the introduction of greater autonomy and democratic plurality. However, with conceptual and strategic hostility growing between Sri Lanka's conflicting parties, it appeared that such resolution was likely only after further protracted bloodshed.

Pathway planning and 'becoming somebody' : Exploring the tensions between wellbeing and credentialism with students at (educational) risk

This paper maps the policy shifts around the education and training of youth that frame how schools respond to issues of youth' at risk'. These shifts have occurred with the move from the self managing schools marked by market discourses of competition, autonomy and image management that supplanted earlier discourses of welfare and community, through to recent policies in Victoria arising from the Kirby Review of Post compulsory Education and Public Education, the Next Generation undertaken by the Labor government. These reports, and the policies emerging out of them, are producing new discourses about youth and schooling focusing on wellbeing, learning networks and more systemic support for schools at the same time as there is increased accountability and expectations of schools. Drawing on the school exclusion literature from the U.K, and using Bourdieu's notion of habitus, we examine the findings from a recent study undertaken on the Geelong Pathways Planning project, funded through a Victorian government strategy, to discuss how schools respond to such initiatives. The project explored the ways in which students in the Geelong region understood and worked with the job planning pathways program, and how service providers (schools, community education facilities, job networks etc) coordinated to meet the needs of individual youth. There was a disjuncture in the participating schools between the discourses of care and welfare for students at risk, and the actual practices and policies that ignored or excluded such students. This paper concludes with a discussion of what might be required systemically, in schools and in their relations to other education providers, to build the capacity to respond more effectively to all students.

Having a baby and being in school : researching pregnant and parenting young people and their educational transitions

This paper reports on the 2002 pilot phase (in a provincial city) of a continuing study of pregnant and parenting young people and their movements in and out of school (and other educational) settings. It presents an overview of methodological approaches employed and dilemmas encountered, data collected and readings of that data, and an indication of how issues identified from the pilot study have informed the directions and emphases of an expanded investigation for 2003 and beyond. The paper draws on specific cases to identify how young people negotiate their way in and out of school during this phase of their lives. It offers an insight into how young people see themselves ''becoming somebody'' in and around other identity work they engage in while pregnant and parenting at school. The research provides knowledge about the intersection between the institutional and individual complexities of leaving and staying-on at school, including an account of the academic and social reasons for leaving or returning to school and school responses to student pregnancy and parenting.

Banding and radio-tracking juvenile powerful owls in Melbourne, Victoria : trials and tribulations

The Powerful Owl (Ninox strenua) is Australia's largest owl. Considering their large size they are a very cryptic species, with limited sexual dimorphism, silent fight and a highly camouflaged presence amongst secluded canopy vegetation. These features enable Powerful Owl presence to often go unnoticed and even for the trained eye, extremely difficult to study. Our research has focused on monitoring the behaviour of individual Powerful Owls in urban Melbourne, Australia.
The leg banding of Powerful Owls is a somewhat contentious issue in Australia and here we report on the suitability of different types of legs bands placed on the tarsus of juvenile Powerful Owls. There has been some debate over the band size that should be used and the consequent effects bands may pose for the owls as they mature. We also investigate the usefulness of bands as a technique to identify Powerful Owls once they have dispersed from the natal territory.
Radio-tracking juvenile Powerful Owls was also undertaken during this study, primarily to determine individual behaviour from post fledging until dispersal. This is the first study in Australia to attempt radio-tracking juvenile Powerful Owls and the results from this research highlight behavioural characteristics, mortality rates post fledging and dispersal movements for the twelve months post fledging.
Overall we found that aluminium legs bands are a useful tool for individual identification of juvenile Powerful Owls post fledgling, however, their presence is somewhat difficult to determine on mature adults as the tarsus feathers tend to cover the band and make vision from the ground difficult. Aluminium leg bands are also useful as an identification tool for deceased birds. Leather leg bands are more suitable than aluminium bands when attaching radio-transmitters as these provide more flexibility and can be removed by the owl if they become irritating.
Radio-tracking juvenile Powerful Owls provided invaluable information relating to juvenile behaviour and movements, showing that juveniles actually remain in territories adjacent to their natal territory for the twelve months post fledging. This information is vital for the successful conservation of this species, particularly in relation to habitat conservation and home-range modelling.

Prevention of suicide : police powers, parliamentary intent and judicial interpretation

While in most countries suicide is no longer a crime, it is also acknowledged that the state has an interest in the preservation of human life, prevention of suicide, and protection of vulnerable persons from harming themselves. In a civil, secular and democratic society, however, the public law principle of state protective powers has to be balanced against the private law principle of personal autonomy (personal self-determination). Under the doctrine of autonomy, competent adults of sound mind can make legally binding voluntary choices, including the so-called ‘death-choice’ (refusal of life-sustaining or life-prolonging treatment as well as suicide). To add to the complexity, whereas the powers of the state in relation to suicide and its prevention have been codified, the concepts of personal autonomy and personal liberty are grounded in common law. Stuart v Kirkland–Veenstra [2008] VSCA 32, which is at present being considered by the High Court of Australia, exemplifies tensions that arise in the suicide-prevention area of jurisprudence. This article explores powers and duties of police officers in relation to suicide prevention and the notion of mental illness by reference to the Kirkland–Veenstra case, the relevant statutory framework and the common law.

Economic reforms, cultural policy : opportunities and challenges to the arts and culture in Vietnam in the age of globalization

The author investigates social change in Vietnam in the late 1980s-2000s, a transition from a subsidized economy to a market-oriented economy. The author discusses the influences of socioeconomic changes on the operation of the performing arts sector through analyzing changes in cultural policies, opportunities, and challenges confronted by performing arts organizations. The new cultural policy allows arts organizations, arts managers, and artists more opportunities to develop a greater degree of autonomy and more freedom in performing, programming and other artistic activities. The author believes that open policies will motivate Vietnam to develop its own national identity and to participate in cultural exchange with other parts of the world. However, under the impact of global culture, global economics, cuts in state funding, and rapid technological development, the performing arts sector has faced challenges in terms of financial viability, audience development, and balance between commercialization and artistic creativity. The author suggests that privatization should be implemented depending on the art form. Consideration should be given by the Vietnamese government to implementing appropriate funding policies and schemes, as state funding still forms a significant part of public companies' incomes.

Complexity, age and motor competence effects on fine motor kinematics

Prehension is a fundamental skill usually performed as part of a complex action sequence in everyday tasks. Using an information processing framework, these studies examined the effects of task complexity, defined by the number of component movement elements (MEs), on performance of prehension tasks. Of interest was how motor control and organisation might be influenced by age and/or motor competence. Three studies and two longitudinal case studies examined kinematic characteristics of prehension tasks involving one-, two- and three-MEs: reach and grasp (low-complexity); reach, grasp and object placement (moderate-complexity); and reach, grasp and double placement of object (high-complexity). A pilot study established the suitability of tasks and procedures for children aged 5-, 8- and 11-years and showed that responses to task complexity and object size manipulations were sensitive to developmental changes, with increasing age associated with faster movements. Study 2 explored complexity and age effects further for children aged 6- and 11-years and adults. Increasing age was associated with shorter and less variable movement times (MTs) and proportional deceleration phases (%DTs) across all MEs. Task complexity had no effect on simple reaction time (SRT), suggesting that there may be little preprogramming of movements beyond the first ME. In addition, MT was longer and more on-line corrections were evident for the high- compared to the moderate-complexity task for ME1. Task complexity had a greater influence on movements in ME2 and ME3 than ME1. Adults, but not children, showed task specific adaptations in ME2. Study 3 examined performance of children with different levels of motor competence aged between 5- and 10-years. Increasing age was associated with shorter SRTs, and MTs for ME1 only. A decrease in motor competence was associated with greater difficulty in planning and controlling movements as indicated by longer SRTs, higher %DTs and more on-line corrections, especially in ME2. Task complexity affected movements in all MEs, with a greater influence on ME1 compared to Study 2. Findings also indicated that performance in MEs following prehension may be especially sensitive to motor competence effects on movement characteristics. Case studies for two children at risk of Developmental Coordination Disorder (DCD) revealed two different patterns of performance change over a 16-17 month period, highlighting the heterogeneous nature of DCD. Overall, findings highlighted age-related differences, and the role of motor competence, in the ability to adapt movements to task specific requirements. Results are useful in guiding movement education programmes for children with both age-appropriate and lower levels of motor competence.

Australian dental policy reform and the use of dental therapists and hygienists

Oral diseases including dental caries and periodontal disease are among the most prevalent and costly diseases in Australia today. Around 5.4% of Australia’s health dollar is spent on dental services totalling around $2.6 billion, 84% of which are delivered through the private sector (AIHW 2001). The other 16% is spent providing public sector services in varied and inadequate ways. While disease rates among school children have declined significantly in the past 20 years the gains made among children are not flowing on to adult dentitions and our aging population will place increasing demands on an inadequate system into the future (AHMAC 2001). Around 50% of adults do not received regular care and this has implications for widening health inequalities as the greatest burden falls on lower income groups (AIHW DSRU 2001). The National Competition Policy agenda has initiated, Australia-wide, reviews of dental legislation applying to delivery of services by dentists, dental specialists, dental therapists and hygienists and dental technicians and prosthetists. The review of the Victorian Dentists Act 1972, was completed first in 1999, followed by the other Australian states with Queensland, the ACT and the Northern Territory still developing legislation. One of the objectives of the new Victorian Act is to ‘…promote access to dental care’. This study has grown out of the need to know more about how dental therapists and hygienists might be utilised to achieve this and the legislative frameworks that could enable such roles. This study used qualitative methods to explore dental health policy making associated with strategies that may increase access to dental care using dental therapists and hygienists. The study used a multiple case study design to critically examine the dental policy development process around the Review of the Dentists Act 1972 in Victoria; to assess legislative and regulatory dental policy reforms in other states in Australia and to conduct a comparative analysis of dental health policy as it relates to dental auxiliary practice internationally. Data collection has involved (I) semi-structured interviews with key participants and stakeholders in the policy development processes in Victoria, interstate and overseas, and (ii) analysis of documentary data sources. The study has taken a grounded theory approach whereby theoretical issues that emerged from the Victorian case study were further developed and challenged in the subsequent interstate and international case studies. A component of this study has required the development of indicators in regulatory models for dental hygienists and therapists that will increase access to dental care for the community. These indicators have been used to analyse regulation reform and the likely impacts in each setting. Despite evidence of need, evidence of the effectiveness and efficiency of dental therapists and hygienists, and the National Competition Policy agenda of increasing efficiency, the legislation reviews have mostly produces only minor changes. Results show that almost all Australian states have regulated dental therapists and hygienists in more prescriptive ways than they do dentists. The study has found that dental policy making is still dominated by the views of private practice dentists under elitist models that largely protect dentist authority, autonomy and sovereignty. The influence of dentist professional dominance has meant that governments have been reluctant to make sweeping changes. The study has demonstrated alternative models of regulation for dental therapists and hygienists, which would allow wider utilisation of their skills, more effective use of public sector funding, increased access to services and a grater focus on preventive care. In the light of theses outcomes, there is a need to continue to advocate for changes that will increase the public health focus of oral health care.