Factors associated with attributes of internal audit departments : a canonical analysis

This study explores internal audit (IA) practices in selected Ethiopian organizations to identify factors associated with attributes of IA departments. Analytical questionnaire survey responses of 188 IA directors and staff from Ethiopian government ministries, state-owned enterprises and private companies were used. Canonical analysis results show that IA proficiency, scope of IA work and quality of IA planning and execution are higher in organizations where organizational policy authorizing IA is clearly defined, organizational risk exposure is high and internal audit's linkage with external audit is strong. The findings suggest that in organizations that are exposed to high risk, management tends to appreciate IA's assistance in managing risk and thus strengthens IA. Results also suggest the importance of internal and external audit linkages and IA charter (or similar organizational policy) to strengthen IA. The study provides further evidence of differences in IA attributes between public and private sector entities.

'Ecological embeddedness' and its public health implications: findings from an exploratory study

Western culture over the last two centuries has become significantly ecologically 'dis-embedded', with nature increasingly reduced to resources for human use. The consequence is global environmental degradation, including accelerating climate change. Much recent research supports associations between nature contact and human health and well-being, and between feelings of nature-connectedness and pro-environmental attitudes and behaviours. The oft-cited Ottawa Charter for Health Promotion (WHO, Ottawa Charter for Health Promotion, 1986) emphasises human-environment inextricability; however public health discourse and response has not fully engaged with this recognition. This qualitative study explored the attitudes, motivations, and experiences-including formative influences-of six individuals whose behaviour was congruent with recognition of human-nature interconnectedness; such individuals may be understood as ecologically embedded. Key aspects of participants' experience, identified through grounded theory thematic analysis, were (i) connecting with nature (especially in childhood); (ii) seeing the threat and taking it personally; (iii) the nature of reality; (iv) dedicated beyond the ego-oriented self; and (v) sustaining the eco-centric self. The findings highlight the necessity for cross-sectoral advocacy at all levels of government policy development focused on recognition of human-environment connectedness, especially bridging health, planning and education policies affecting children. Only thus will both population health and ecological health on which population health depends be possible.

Are there news gaps in rural/regional Australia? Researching media plurality beyond Finkelstein

Rural/regional news is emerging as a vital area of media policy and research throughout the world as industry bodies, governments and academics grapple with debates concerning the future of news in a complex digital world. However, there has been little examination of media plurality at the rural/regional level, or research into the sustainability of the sector in Australia. Such concerns go to questions of what roles industry and government might play in ensuring its future. The Finkelstein report in 2012 noted that many rural/regional newspapers in Australia had limited resources and consequently low capacity for in-depth coverage of local issues. In the meantime, the funding model of the Australian Broadcasting Corporation (which services rural/regional areas as part of its charter) has come under intense scrutiny by the federal Liberal-National Party coalition government. Signs from abroad – especially from the United Kingdom – are troubling. Several independent inquiries have called for policy initiatives to address what British scholars describe as the growing “democratic deficit” created by the closure of hundreds of local UK newspapers since 2004. This paper canvasses current and emerging media policy settings in the UK, the United States and Australia before posing some broader questions on the future of rural/regional news in Australia.

Business strateBusiness strategies under conditions of uncertainty: The rise of mutual life insurers in colonial Australiagies under conditions of uncertainty

The early development of Australian life insurance was marked by the failure of stock companies to successfully establish a market presence. Mutual insurers emerged in the mid-nineteenth century in response to this gap in supply. The underlying rationale behind their establishment differed but the business model adopted proved remarkably successful. Mutual life insurers dominated the market for life insurance for nearly a century. This chapter investigates mutualism as a business strategy that addressed particular problems associated with doing business in a small and underdeveloped economy. Business and social networks were important facilitators of new business. In addition, most mutual life insurers had a social/philanthropic charter and they were able to utilize this to build business. An outcome of this mix was the emergence of a particular type of entrepreneurship that fostered innovative product development and cemented the role of mutual insurers as market leaders.. The Variety, Choice, Governance, and Regulation of Organizational Forms 2.

Collective cultural rights in Asia: recognition and enforcement

This paper focuses particularly on how the notion of collective cultural rights is understood in Asia and how such rights are recognized in law and enforced through governmental policy. The discussion links the notions of cultural rights and cultural heritage, drawing inspiration from Comment No. 21 of the Committee on Economic, Social and Cultural Rights (2009) which asserts that everyone has the right to take part in cultural life and that “the obligations to respect and to protect freedoms, cultural heritage and cultural diversity are interconnected.” Efforts to protect and enhance human rights can only take place within states, and the record in Asian countries is very mixed. First and second generation human rights, with their emphasis on the individual, are sometimes regarded as Western in origin and character, while third generation collective cultural rights have been closely associated with Indigenous peoples, commonly living as minorities within European settler societies in the New World. Unlike Europe, Africa and the Americas, Asia does not have a regional intergovernmental human rights charter. Using case studies of China, Myanmar, Thailand and Vietnam the paper seeks to show why there is no Asian charter and asks what would it look like if there was one.

Nineteenth century narratives reveal historic catch rates for Australian snapper (Pagrus auratus)

Snapper (Pagrus auratus) is widely distributed throughout subtropical and temperate southern oceans and forms a significant recreational and commercial fishery in Queensland, Australia. Using data from government reports, media sources, popular publications and a government fisheries survey carried out in 1910, we compiled information on individual snapper fishing trips that took place prior to the commencement of fisherywide organized data collection, from 1871 to 1939. In addition to extracting all available quantitative data, we translated qualitative information into bounded estimates and used multiple imputation to handle missing values, forming 287 records for which catch rate (snapper fisher ^-1 h ^-1) could be derived. Uncertainty was handled through a parametric maximum likelihood framework (a transformed trivariate Gaussian), which facilitated statistical comparisons between data sources. No statistically significant differences in catch rates were found among media sources and the government fisheries survey. Catch rates remained stable throughout the time series, averaging 3.75 snapper fisher ^-1 h ^-1 (95% confidence interval, 3.42–4.09) as the fishery expanded into new grounds. In comparison, a contemporary (1993–2002) south-east Queensland charter fishery produced an average catch rate of 0.4 snapper fisher ^-1 h ^-1 (95% confidence interval, 0.31–0.58). These data illustrate the productivity of a fishery during its earliest years of development and represent the earliest catch rate data globally for this species. By adopting a formalized approach to address issues common to many historical records – missing data, a lack of quantitative information and reporting bias – our analysis demonstrates the potential for historical narratives to contribute to contemporary fisheries management.

Upholding whose right? Discretionary police powers to punish, collective 'pre-victimisation and the dilution of individual rights

This article uses the example of Victoria’s alcohol-related banning notice provisions to explore the changing conception of balance within criminal justice processes. Despite the formalisation of individual rights within measures such as Victoria’s Charter of Human Rights and Responsibilities Act 2006, the discretionary power of the police to issue on-the-spot punishments in response to actual or potential criminal behaviour has increased steadily. A key driver, evident across the parliamentary debates of the banning legislation, is a presumed need to protect the broader community of potential victims. As a result, the individual rights of those accused (but not necessarily convicted) of undesirable behaviours are increasingly subordinated to the pre-emptive protection of the law-abiding majority. This shift embodies a largely unsubstantiated notion of collective pre-victimisation. Significantly, despite the expectations of Victoria’s Charter, measures such as banning notices have been enacted with insufficient evidence of the underlying collective risk, of their likely effectiveness and without meaningful ongoing scrutiny. The motto of Victoria Police – Uphold the Right –appears to belie a growing uncertainty over whose rights should be upheld and how.

Women’s health Goulburn North East community crime prevention plan – regional preventing violence against women and children strategy: summative evaluation report from the external evaluator, February 2016

This report presents the external evaluation of the Hume Regional Preventing Violence Against Women Strategy. This is one of 12 projects funded by the Department of Justice and Regulation in Victoria under its initiative to support primary prevention and early intervention-focused partnership projects that seek to prevent violence before it occurs or address the key contributing factors of violence against women and their children. The focus is on changing behaviours and attitudes that allow violence against women and children to continue. The lead agency in the project was Women’s Health Goulburn North East (WHGNE).The Hume regional strategy The focus of the project was to develop and implement a coordinated regional strategy that addresses the determinants of violence against women and builds the capacity of communities to take action to prevent such violence. At the outset it was envisaged that a key component of the strategy would be to undertake preventive activities that respond to identified gaps in the region.The first version of the strategy was completed in September 2013 and formally launched in November 2013. In October 2013, Courageous Conversations was identified as the brand to be used for activities in the strategy, including a charter and other resources. As the project evolved, the strategy was revised to reflect differing levels of engagement and progress with the different parts of the work and to identity explicitly the activities associated with the brand. A revised version of the regional strategy was produced in September 2014, with four aims:• promoting equal and respectful relationships between men and women;• working across local government, workplaces and sporting settings to coordinate a region-wide approach to preventing violence against women;• bringing about structural and systemic organisational change to promote gender equitable and non-violent cultures;• build the capacity of leaders in preventing violence against women.Different components of the activities carried out under the strategy included: partnership and capacity building; building gender equity in organisations; gender equity and masculinities training; bystander training; knowledge dissemination and the Courageous Conversations website.

The disparity between human rights policy and parliamentary practice in Australia : a Victorian case study

Over the past decade alcohol-related violence in and around licensed premises has given rise to significant legislative, regulatory and operational policing developments. In Australia, the State of Victoria introduced police-imposed banning notices as part of a range of provisions and new powers targeting alcohol-related disorderly behaviour. Banning notices exemplify a broader shift towards discretionary, pre-emptive, regulatory, summary justice which circumvents the criminal law, dilutes individual rights, and reconfigures expectations of balance in the administration of justice. The legal principles upon which banning notices are based and the way in which they were enacted by the Victorian Parliament challenge both the purpose and specific requirements of Victoria’s Charter of Human Rights and Responsibilities Act 2006. Detailed analysis of the application of the Charter compliance processes to the banning notice provisions point to a notable disparity between the expectations of formal human rights policy and the reality of substantive practice. The broader effect of such a disconnect is potentially significant, but has been largely opaque to meaningful scrutiny.