Auditor industry specialisation, service bundling and partner effects in a mining-dominated city

This study examines auditor industry specialisation effects in Perth, a remote mining town in Australia characterised by a large number of small, homogeneous firms. We consider the impact of leadership by the non-Big 4 auditor BDO Kendalls (BDO) for a sample of 371 mining development stage entities (MDSE's). After controlling for factors known to determine audit fees, we find no evidence of auditor industry leadership fee premiums accruing to (BDO), a result robust to a range of sensitivity tests including the broadening of tests Australia-wide. However, when the dependent variable is redefined to the total 'bundle' of services provided by the audit firm (including audit and non-audit fees), the industry leader is shown to earn a fee premium suggesting BDO uses audits as a conduit to supply higher margin non-audit services. Our findings suggest that strategic pricing by industry leaders may not be confined to Big 4 firms.

Consumer choices about mental health support services

 The implications of psychosocial disability being included in the National Disability Insurance Scheme (NDIS) are not yet fully understood. It is anticipated that approximately 57,000 people with continuous and enduring psychosocial disability across Australia will be eligible for support under Tier 3 of the NDIS. They will be able to make choices about the supports that are “reasonable and necessary” to meet their needs. While there is some work currently being undertaken to prepare staff in the sector for the change, until now there have been few projects focused on the implications of the NDIS from the perspective of people with psychosocial disability.
In response Mind Australia has funded an innovative research project that has sought to:
• provide the CMMHSS and other stakeholders with an understanding of support needs and preferences of people with psychosocial disability and the types of changes needed to develop more responsive services in the transition to NDIS.
• give people with psychosocial disability the opportunity to have a voice in stating their preferences for support.

Development and piloting of an exposure database and surveillance system for DOE cleanup operations

An industrial hygiene exposure database and surveillance system was developed in partnership between National Institute for Occupational Safety and Health (NIOSH)-funded independent investigators and practicing industrial hygienists at the Rocky Flats Environmental Technology Site (RFETS) in Golden, Colo. RFETS is a former U.S. Department of Energy nuclear weapons plant that is now in cleanup phase. This project is presented as a case study in the development of an exposure database and surveillance system in terms that are generalizable to most other industries and work contexts. Steps include gaining organizational support; defining system purpose and scope; defining database elements and coding; planning practical and efficient analysis strategies; incorporating reporting capabilities; and anticipating communication strategies that maximize the probability that surveillance findings will feed back to preventive applications. For each of these topics, the authors describe both general considerations as well as the specific choices made for this system. An important feature of the system is a two-tier task-coding scheme comprising 33 categories of task groups. Examples of grouped analyses of exposure data captured during the system pilot period demonstrate applications to exposure control, medical surveillance, and other preventive measures. Reprinted by permission of the publisher.

The Mengistu genocide trial in Ethiopia

This article analyses the sentencing judgment issued on 11 January 2007 bythe Ethiopian Federal High Court in the case of Mengistu Hailemariam andhis co-accused who had been tried, among others, on charges of genocide andcrimes against humanity. This was the first African trial where an entire regimewas brought to justice before a national court for atrocities committed while inpower. Twenty-five of the 55 accused found guilty, including Mengistu, were triedin absentia (Mengistu remains in exile in Zimbabwe). The trial took 12 years,making it one of the longest ever trials for genocide. In December 2006, Mengistuwas convicted by majority vote of genocide and crimes against humanity pursuant toArticle 281of the1957 Ethiopian Penal Code, which includes ‘political groups’amongthe groups protected against genocide. A dissenting judge took the position that theaccused should have been convicted of aggravated homicide because the relevant part of the provision had been repealed. A few weeks later, the Court, by majority,sentenced the top tier of the accused to life imprisonment, taking into accountcertain extenuating circumstances. If not for these, the death penalty would havebeen imposed. In addition to ensuring some accountability, the judgmentis important for providing an official and detailed account of what happenedin those years in Ethiopia under Mengistu’s reign. Given that in Ethiopia there areno official gazettes where court judgments are published, it is unlikely that the publicwill be able to read the judgment and thus become aware of what had happened.In addition to analysing the reasoning of the court, this article also looks intothe prevailing political circumstances in the country and reflects upon the trialand the reception that this important decision has had, and will receive, in thewider community.

Evolutionary optimization: a big data perspective

Stochastic search techniques such as evolutionary algorithms (EA) are known to be better explorer of search space as compared to conventional techniques including deterministic methods. However, in the era of big data like most other search methods and learning algorithms, suitability of evolutionary algorithms is naturally questioned. Big data pose new computational challenges including very high dimensionality and sparseness of data. Evolutionary algorithms' superior exploration skills should make them promising candidates for handling optimization problems involving big data. High dimensional problems introduce added complexity to the search space. However, EAs need to be enhanced to ensure that majority of the potential winner solutions gets the chance to survive and mature. In this paper we present an evolutionary algorithm with enhanced ability to deal with the problems of high dimensionality and sparseness of data. In addition to an informed exploration of the solution space, this technique balances exploration and exploitation using a hierarchical multi-population approach. The proposed model uses informed genetic operators to introduce diversity by expanding the scope of search process at the expense of redundant less promising members of the population. Next phase of the algorithm attempts to deal with the problem of high dimensionality by ensuring broader and more exhaustive search and preventing premature death of potential solutions. To achieve this, in addition to the above exploration controlling mechanism, a multi-tier hierarchical architecture is employed, where, in separate layers, the less fit isolated individuals evolve in dynamic sub-populations that coexist alongside the original or main population. Evaluation of the proposed technique on well known benchmark problems ascertains its superior performance. The algorithm has also been successfully applied to a real world problem of financial portfolio management. Although the proposed method cannot be considered big data-ready, it is certainly a move in the right direction.

Hungry for change: the food banking industry in Australia

Purpose – Over the last 20 years, food banks in Australia have expanded nationwide and are a well-organised “industry” operating as a third tier of the emergency food relief system. The purpose of this paper is to overview the expansion and operation of food banks as an additional self-perpetuating “tier” in the response to hunger.

Design/methodology/approach – This paper draws on secondary data sourced from the internet; as well as information provided by Foodbank Australia and Food Bank South Australia (known as Food Bank SA) to outline the history, development and operation of food banks. Food banking is then critically analysed by examining the nature and framing of the social problems and policies that food banking seeks to address. This critique challenges the dominant intellectual paradigm that focuses on
solving problems; rather it questions how problem representation may imply certain understandings.

Findings – The issue of food banks is framed as one of food re-distribution and feeding hungry people; however, the paper argue that “the problem” underpinning the food bank industry is one of maintaining food system efficiency. Food banks continue as a neo-liberal mechanism to deflect query, debate and structural action on food poverty and hunger. Consequently their existence does little to ameliorate the problem of food poverty.

Practical implications – New approaches and partnerships with stakeholders remain key challenges for food banks to work more effectively to address food poverty.

Social implications – While the food bank industry remains the dominant solution to food poverty in Australia, debate will be deflected from the underlying structural causes of hunger.

Originality/value – This paper contributes to the limited academic literature and minimal critique of the food bank industry in Australia. It proposes that the rapid expansion of food banks is a salient marker of government and policy failure to address food poverty.

Introduction: IP and the Asia-Pacific ‘spaghetti bowl’ of free trade agreements

The contributions to this book show the strategies and policies of countries in the Asia-Pacific region that have to grapple with international standard setting in what has been called the ‘spaghetti bowl’ of criss-crossing free trade agreements. The chapters show how intellectual property is just one among many political and economic factors that are used in trade off discussions. It leads to an often considerable further raising of IP standards in those countries that agree to higher protection levels, often for reasons that have little to do with the provision of incentives for technological progress. A more nuanced picture of IP protection in Asia shows the different interests of high protection countries, ‘first’ and ‘second tier’ newly industrialized and industrializing countries and the rather peculiar position of Australia and New Zealand. The chapter introduces the contributions to this volume according to these various groups of countries and of international law and the political economy of the region.

Associations of chemical tracers and faecal indicator bacteria in a tropical urban catchment

Surface water contamination by human faecal wastes is a widespread hazard for human health. Faecal indicator bacteria (FIB) are the most widely used indicators to assess surface water quality but are less-human-specific and have the potential to survive longer and/or occur naturally in tropical areas. In this study, 13 wastewater chemicals (chloride, boron, orthosphophate, detergents as methylene blue active substances, cholesterol, cholestanol, coprostanol, diethylhexyl phthalate, caffeine, acetaminophen, ibuprofen, sucralose and saccharin) were investigated in order to evaluate tracers for human faecal and sewage contamination in tropical urban catchments. Surface water samples were collected at an hourly interval from sampling locations with distinct major land uses: high-density residential, low-density residential, commercial and industrial. Measured concentrations were analysed to investigate the association among indicators and tracers for each land-use category. Better correlations were found between different indicators and tracers in each land-use dataset than in the dataset for all land uses, which shows that land use is an important determinant of drain water quality. Data were further segregated based on the hourly FIB concentrations. There were better correlations between FIB and chemical tracers when FIB concentrations were higher. Therefore, sampling programs must be designed carefully to take the time of sampling and land use into account in order to effectively assess human faecal and sewage contamination in urban catchments. FIB is recommended as the first tier in assessment of surface water quality impairment and chemical tracers as the second tier. Acetaminophen and coprostanol are recommended as chemical tracers for high-density residential areas, while chloride, coprostanol and caffeine are recommended for low-density residential areas.

Situated learning in legal firms: a case study

Utilising the frame of communities of practice, this case study of a mid-tier legal firm revealed a tendency for newcomers to reproduce the knowledge of their supervisors. However, new knowledge was introduced frequently without disturbing power structures resulting in highly traditional organisations that also dealt easily with change and novelty.

Enhancing predictive accuracy of cardiac autonomic neuropathy using blood biochemistry features and iterative multitier ensembles

Blood biochemistry attributes form an important class of tests, routinely collected several times per year for many patients with diabetes. The objective of this study is to investigate the role of blood biochemistry for improving the predictive accuracy of the diagnosis of cardiac autonomic neuropathy (CAN) progression. Blood biochemistry contributes to CAN, and so it is a causative factor that can provide additional power for the diagnosis of CAN especially in the absence of a complete set of Ewing tests. We introduce automated iterative multitier ensembles (AIME) and investigate their performance in comparison to base classifiers and standard ensemble classifiers for blood biochemistry attributes. AIME incorporate diverse ensembles into several tiers simultaneously and combine them into one automatically generated integrated system so that one ensemble acts as an integral part of another ensemble. We carried out extensive experimental analysis using large datasets from the diabetes screening research initiative (DiScRi) project. The results of our experiments show that several blood biochemistry attributes can be used to supplement the Ewing battery for the detection of CAN in situations where one or more of the Ewing tests cannot be completed because of the individual difficulties faced by each patient in performing the tests. The results show that AIME provide higher accuracy as a multitier CAN classification paradigm. The best predictive accuracy of 99.57% has been obtained by the AIME combining decorate on top tier with bagging on middle tier based on random forest. Practitioners can use these findings to increase the accuracy of CAN diagnosis.