Family violence : key findings from the evaluation of the 2006 family law reforms

The different types, prevalence and consequences of family violence, as demonstrated by the Australian Institute of Family Studies' Evaluation of the 2006 Family Law Reforms, are discussed. Family violence is shown to be an extremely complex phenomenon, which affects the mental and social well-being of the children. Hence, different measures that can be adopted to deal with pre- and post-separation periods and child care problems are also analyzed.

The AIFS evaluation of the 2006 family law reforms : a summary

In 2006, the Australian Government, through the Attorney- General's Department (AGD) and the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA), commissioned the Australian Institute of Family Studies (AIFS) to undertake an evaluation of the impact of the 2006 changes to the family law system: Evaluation of the 2006 Family Law Reforms (Kaspiew et al., 2009) (the Evaluation). This article provides a summary of the key findings of the Evaluation.

Value relevance of accounting information in China pre- and post-2001 accounting reforms

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting System for Business Enterprises (ASBE) in 2001 for A- and A&B-share firms.

Design/methodology/approach – The paper employs the return regression model. The pre-ASBE period is designated as 1997 through to 2000, and the post-ASBE period is designated as 2002 through to 2004. All firms listed on the Chinese stock market during the investigation period constitute the sample.

Findings – It is found that accounting information better explains share returns for both A-share firms and A&B-share firms in the post-ASBE period. The paper also finds that the book value of equity for A&B-share firms is incrementally value relevant to that of A-share firms in the post-ASBE period.

Research limitations/implications – Further studies will contribute to understanding how governance mechanisms and liquidity influence the association between accounting information and share returns in the Chinese A-share market.

Practical implications – The findings provide empirical evidence regarding the relevance of accounting information in emerging markets.

Originality/value – The paper contributes to the extant value relevance literature by investigating time periods surrounding the issue of ASBE in 2001 in the Chinese stock market.

Do financial reforms improve the performance of financial holding companies? The case of Taiwan

We examine the performance of financial holding companies (FHCs) in Taiwan after the financial reform that removes the separation of banking, securities, insurance, and other financial services. Using data envelopment analysis, we find that FHCs fail to improve technical efficiencies in the post-reform era. They also do not outperform independent commercial banks after the financial reform. Lower technical efficiency caused by excess operating expenses appears to be the primary source of inefficiency. While scale efficiency may improve as FHCs grow larger, the benefits are marginal and insufficient to offset the potential costs of organizational diseconomies. Our findings suggest that increasing the size and scope of financial activities alone do not necessarily improve the performance of financial firms.

Capital and Consumption Tax Reforms in a Small Open Economy

The effects of a reform in capital and consumption taxes on private welfare and government tax revenue are examined for a small open, capital-importing economy. A trade-off between private welfare and tax revenue is encountered in maximizing social welfare. Nonetheless, lowering capital taxes and raising consumption taxes can increase both private welfare and tax revenue if the initial tax rates are not optimal. In addition, a tax reform by this fashion is a likely response to a rise in the foreign rate of return on capital.

Professional knowledge and standards-based reforms: Learning from the experiences of early career teachers

This article explores the paradoxical situation of early career teachers in this era of standards-based reforms, beginning with the experiences of an English teacher working in a state school in Queensland, Australia and expanding to consider the viewpoints of her colleagues. Our goal is to trace the ways she and the other early career teachers at this particular school negotiate the tensions between the current emphases on standardisation of curricula, testing regimes and teaching standards and their burgeoning sense of their identities as teachers. We shall raise questions about the status of the professional knowledge that these early career teachers bring to their work, showing examples of how this knowledge puts them at odds with standards-based reforms, including the professional standards recently introduced by the Australian Institute for Teaching and School Leadership (AITSL) and the National Assessment Program – Literacy and Numeracy (NAPLAN).

Evaluation of Victoria Police SOCIT-MDC reforms for sexual assault investigation

 This thesis evaluated the impact of sexual offence reforms implemented by Victoria Police. The findings of this thesis demonstrated that the reforms reduced victim-blaming attitudes of police, improved investigators’ understanding of sexual offending, increased perceptions of case authorisation, and demonstrated faster police investigation times after the reform.