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.

Hydraulic economy and logographic writing in ancient China: factor of topography

Chinese civilisation is characterised by two distinctive features – a strong centralised administration and the system of logographic writing. This paper investigates nature’s powerful impacts on human development, in terms of organisation and communication in ancient China. It argues that ancient China’s topography played a crucial role in the formation of ancient Chinese civilisation and its hydraulic economy pushed the state stronger than society, hence a strong centralised government emerged.

The transplant team's support of kidney transplant recipients to take their prescribed medications: a collective responsibility.

AIMS AND OBJECTIVES: To obtain an understanding of how health professionals support the kidney transplant patient to take their medications as prescribed long term. BACKGROUND: Kidney transplantation requires stringent adherence to complex medication regimens to prevent graft rejection and to maintain general well-being. Medication nonadherence is common in kidney transplantation, emerging in the first few months post-transplantation, leading to poor patient outcomes. DESIGN: Exploratory qualitative design. METHODS: Five focus groups were conducted with a total of seven renal nurse transplant coordinators, two renal transplant nurse unit managers, seven nephrologists, seven pharmacists, four social workers, and one consumer representative representing all five hospitals offering adult kidney transplantation in Victoria, Australia in 2014. The views of two general practitioners who were unable to attend the focus groups were incorporated into the data set. All data underwent thematic analysis. RESULTS: Analysis revealed that adherence was a collective responsibility involving the whole of the transplant team and the patient via education blitz in hospital, identifying and managing nonadherence, promotion of self-advocacy, and the partnership between the patient and health professional. Patients were directed how to take their complex medications to be self-empowered, yet the partnership between the patient and health professional limited the patient's voice. CONCLUSION: Although medication adherence was a collective responsibility, communication was often one-way chiefly as a result of staffing and time constraints, hindering effective partnerships necessary for medication adherence. Expert skills in communication and adherence counselling are necessary to identify barriers affecting medication adherence. Patients need to be systematically screened, prepared and supported long-term within an accommodating healthcare system for the reality of caring for their transplanted kidney. RELEVANCE TO CLINICAL PRACTICE: Kidney transplant recipients require systematic preparation and quality long-term follow-up to adhere to their prescribed medications.

A method for comprehensively assessing economic trade-offs of new irrigation developments

To meet the anticipated increase in global demand for food and fibre products, large areas of land around the world are being cleared and infrastructure constructed to enable irrigation, referred to herein as ‘greenfield irrigation’. One of the challenges in assessing the profitability of a greenfield irrigation development is understanding the impact of variability in climate and water availability and the trade-offs with scheme size, cost and the sensitivity of crop yield to water stress. For example, is it more profitable to irrigate a small area of land most years or a large area once every few years? And, is it more profitable to partially or fully water the crop? This paper presents a new method for efficiently linking a river system model and an agricultural production model to explore the financial trade-offs of different management choices, thereby enabling the optimal scheme area and most appropriate level of farmer risk to be identified. The method is demonstrated for a hypothetical but plausible greenfield irrigation development based around a large dam in the Flinders catchment, northern Australia. It was found that a dam and irrigation development paid for and operated by the same entity is not, under the conditions examined in this analysis, economically sustainable. The method could also be used to explore the impact of different management strategies on the agricultural production and profitability of existing irrigation schemes within a whole of river system context.

Snowballing obesity: Australians will get run over if they just sit there.

* Overweight and obesity are very common in Australian adults (56%) and children (27%). * Rates of overweight and obesity are snowballing and will place greater burdens on health services for the treatment and care of chronic diseases. * Prevention is urgently required from health, social and economic perspectives, but the response to date has been inadequate.
* A long-term, sustained action plan starting with a focus on young people is needed. This should particularly address the “obesogenic” environments causing the epidemic. * Although whole-of-government action is required, support from and involvement by parents, carers, community leaders, healthcare professionals, teachers, childcare workers, urban planners, recreation managers, food manufacturers, employers, advertisers, and communicators is essential. *  The health sector should take the lead, but success will only come from concerted and integrated action across the whole of society. * There are now signs of political commitment to addressing overweight and obesity. Doctors should get behind this and help mobilise community support.

Evidence-based strategies to promote physical activity among children, adolescents and young adults: review and update

This paper updates evidence reviewed in the first edition of Getting Australia Active on effective physical activity (PA) intervention strategies among children, adolescents and young adults. Intervention studies published between 1999 and September 2003 were identified using electronic databases and hand searching. A total of 28 discrete studies were identified (31 papers). Six of nine studies reported significant effects on child or youth PA in school settings. Those that incorporated whole-of-school approaches including curriculum, policy and environmental strategies appeared to be more effective than those that incorporated curriculum-only approaches. Five of 10 studies with children and two of five studies with adolescents reported increased PA or decreased sedentary behaviour in other settings. Interventions that included contact with families generally appeared to be most effective. One study with adolescents provided some evidence of the potential effectiveness of interventions based in primary care. Two of four papers reported modest short-term results among young adults, including increased PA stage of change or a higher likelihood of being adequately physically active, but none showed any evidence of sustained increases in PA. There is an urgent need for additional studies examining interventions aimed at young adults. Across the three life stages, future studies should include objective PA measures, longer-term follow-up, larger sample sizes, a specific focus on PA (rather than weight) and culturally-specific strategies that build evidence in Australian populations. Future studies should target high risk groups and a broad range of settings and strategies focusing on reducing sedentary behaviours as well as increasing PA.

Disloyality and divorce: why (and when) the traitor should pay

Loyalty n3 is the catalyst for an enormous amount of admirable human conduct. It is also a desirable virtue: 'in loyalty . . . is the fulfilment of the whole of morality'. n4 It may be justly argued that loyalty grounds more of the principled, honourable and other kinds of non-selfish behaviour in which people engage than does any other moral principle. Curiously, loyalty is almost totally ignored by the law. The area of law in which the principle of loyalty most acutely applies (at least potentially) is family law -- in particular to the concept of marriage. n5 Loyalty is the brussel sprout of the law. Almost everyone recognises [*2] its inherent goodness but few are prepared to make a meal of it. Despite its moral desirability, there are virtually no legal principles that are expressly derived from, or give effect to, the virtue of loyalty. This paper examines the extent to which loyalty should be given legal recognition in matrimonial law. Although the main purpose of this paper is to raise awareness of the potential relevance of loyalty to the dissolution of marriage (and therefore to encourage further consideration and debate on this issue), for the sake of completeness we provide an example of a legal framework in which loyalty should be incorporated into matrimonial law. We argue that within the scope of the 'no-fault' based system of divorce in some circumstances betrayals should be penalised by means of a reduced property settlement.

The Australian Government`s abandoned infrastructure outsourcing program: what can be learned?

Early in 2001, after a damning public report by the Auditor-General, the Australian Federal Government abandoned its highly promoted “whole of government” IT infrastructure outsourcing initiative. This about-face was greeted in the press with reports that the initiative was a “fiasco”. Yet a four-year case study conducted by the authors suggests a more complex picture. Like many other “selective” outsourcers of IT, the Federal Government had been led to believe that it was adopting a relatively low risk strategy that would, if well managed, lead to significant cost savings and operational benefits. Instead, despite having implemented many widely promoted “best practices”, the Federal Government found a substantial discrepancy between what outsourcing promised to deliver, and what was actually achieved. In this respect their experiences were no different from those of many other large IT organizations engaged in selective IT outsourcing, who responded to a substantial contemporaneous survey. This case study examines why the Government’s expectations were not achieved, and arrives at conclusions that have important implications for decision makers confronted with choices about sourcing IT service delivery.

The BEST plus approach to assisting families recover from youth substance problems

The Best plus program is a whole-of-family therapy option for families to address not only youth substance abuse issues, but also challenging and antisocial adolescent behaviours. It uses an evidence-based strategy that can be implemented widely in the community, and is proving to be a popular and relevant framework for professionals to engage and assist families in reducing adolescent problem behaviours. Evaluations indicate that the program is an effective forum for parents and siblings of adolescent drug abusers to redevelop positive family environments that encourage responsible behaviour and recovery from drug abuse.

Health promotion and evaluation - a programmatic approach

Health promotion has evolved significantly in the past twenty years. Its emphasis has shifted from relatively simple monocausal models focused on behavioural risk factors to a greater emphasis on broader social determinants of health. Single method, single risk factor interventions have increasingly been replaced with multiformat, multiple risk factor interventions and extended campaigns, with whole-of-govemment implications. Health promotion structures have developed from ad hoc single shot activity to large dedicated agencies with continuing responsibilities and a wide ambit.

The development of health promotion research and evaluation has followed these trends. The early epidemiology studies linked behavioural risks such as smoking, diet and physical activity with systemic conditions such as cancer and cardiovascular disease. A raft of small and large scale intervention studies aimed at demonstrating that these behavioural risk factors could be modified and that modification would lead to improved health outcomes followed with mixed results.

More recent evidence suggests that behavioural risks are not the onIy social factors that influence health outcomes. There is now strong evidence that social determinants such as income, education and employment have highly significant direct effects on health outcomes, which are not mediated by behavioural risks, and that behavioural risks are also correlated with these broader determinants.

Health promotion now operates in a variety of ways at different scales and different levels of the health system (and the wider social system). The goals of health promotion, and the measures that assess whether a project, campaign, or general strategy has met its goals, differ accordingly.

Arguably, where local, state and federal governments begin to coordinate their efforts systematically across settings, intervention strategies, health action areas and population groups, health promotion becomes more
programmatic, sustainable and effective. A programmatic approach also integrates knowledge generation, the development of health promotion capacity, practice and evaluation together.

However, programmatic approaches to health promotion are comparatively new. Only recently have governments begun to develop and resource
comprehensive and sustained health promotion programs that address a range of health issues using multiple intervention strategies. The scope of a more programmatic approach and its functions and purposes is still developing.

Although evaluation has a key role to play in this respect, the development of programmatic strategies for health promotion has generally outpaced evaluation theory and practice. While we now have reasonable technologies for measurement of behavioural risks and individual attitudinal and cognitive influences on them, strategies to evaluate organisational and community interventions are still emerging.

Similarly, while new approaches to evaluate small scale community and organisational interventions have been developed, comprehensive models to monitor and evaluate health promotion programs and strategies across multiple intervention sites over extended periods have not yet emerged. Nor have we resolved the methodological problems of teasing out the relative contribution of different intervention strategies to observed change in health outcomes.

More programmatic approaches to health promotion require a more programmatic approach to health promotion evaluation. This paper represents an issues based examination of the evidence base for a more programmatic health promotion and the evaluation issues that arise

Social, cultural and environmental influences on child activity and eating in Australian migrant communities

Aim: This study set out to examine the socio-cultural, familial and environmental factors influencing health, eating habits and patterns of physical activity contributing to child and adolescent overweight and obesity. Methods: Semi-structured, community-based interviews were conducted with contrasting key informant three-generation families; and generation by generation focus groups of grandparents, parents and children from four cultural communities in the state of Victoria, Australia. Purposive sampling occurred from Turkish, Greek, Indian and Chinese communities that have migrated to Australia within the last three generations (n = 160, eight families, 47 children aged 5–15 years, 29 parents, 42 grandparents). Results: Evidence of two-way influences on eating and physical activity across three generations was evident, with children reporting the greatest cross-cultural diversity. A range of dietary restrictions was reported across all cultural groups. Efforts to foster healthy eating and lifestyle patterns within communities were evident. Parents, as a generation in particular, felt the need for more access to education and support regarding healthy limits for pre-puberty and puberty stages. Conclusion: There is a dynamic influence of culture on many aspects of family lifestyle across three generations. To achieve successful intervention design, childhood obesity researchers need to collaborate with diverse groups and communities. Considering the role and influence of extended family, a multigenerational, whole-of-community approach beyond that of parent and child populations ought to be considered.

The Australian Government`s abandoned infrastructure outsourcing program: "fiasco" or relatively typical?

Early in 2001, after a damning public report by the Auditor-General, the Australian Federal Government was forced to abandon its highly promoted “whole of government” infrastructure outsourcing initiative. This about-face was greeted in the press with reports that the initiative was a “fiasco”. Yet a four-year case study of the initiative suggests a more complex picture. The initiative can be viewed in a quite different light on the basis of comparisons with a contemporary survey of 240 Australian organisations engaged in IT outsourcing. This reveals that many of the negative outcomes associated with this “fiasco” are typical of those experienced by large Australian organisations. This has important implications for decision makers confronted with choices about sourcing IT service delivery.

Decision making to support an integrated infrastructure supply chain industrial ecological approach within public private partnerships

Supply chains are complex adaptive systems for which final performance depends upon numerous interdependent decisions made by numerous firms which synthesise inputs from various resources systems.  The dynamic interdependent behaviour of social, economic, material and informational resource systems within eco-industrial settings that support the built environment life cycle supply chains can be studied at the supply chain level.  The impact of megaprojects is significant and holds promise to explore the impact of decisions on various systems as it combines project and system boundaries.  Megaoprojects considered as major events within systems can produce critical revolutionary impacts on the systems within which they are embedded.  The decisions that are made on megaprojects are central to risk management.  typically major infrastructure projects are procured through a form of public private partnership (PPP).  The core principle of PPP is value for money which refers to the best available outcome attempting to take account of all benefits, costs and risks over the whole life of the procurement.  In this paper the focus is on Australia where there has been considerable acitivity in the use of PPPs.  With recent national infrastucture packages proposed to stimulate the economy due to the global financial crisis, decision modelling on risks is a revelant and critical matter not only in practice but also in the research community.  PPPs encourage the whole-of-lifecycle approach in the procurement and management of public sector assets by transparently recognising the costs and risks associated with the whole life of the required service or facility, thus integrated whole of life supply chains can be considered.  By creating a single point of responsibility for an entire project from inception through operation, a strong incentive is created for thinking about the effects that a design or construction decision will have on the effectiveness and efficiency of managing and maintaining a facility during its operational life.  The decision to procure holistic supply chains becomes a much more viable commercial reality in the PPP environment than previously considered in the usual commercial construction spot transactional approach.  These types of decisions tend to be imprecise, approximate and complex requireing justification and reasoning logic rather than the classical 'truth' logic.  The purpose of this paper is to develop a theoretical decision framework which combines interdependency and multi-values logic for supply chain procurement modelling.

Why do women like working in building conservation?

There is a perception that Building Conservation as a career is different from the mainstream, and it appears to be more attractive to women - at whatever level - than many other careers in the construction industry. Whilst recruitment and publicity can be targeted, the culture within the construction industry can be a barrier to entry for anyone that is "different." As Clara Greed (1999) discovered in her research "the traits, beliefs and lifestyle peculiar to the construction tribe" can inhibit the entry to the industry of a number of groups outside the traditional pool. The growth of women in the workforce generally (some 50% according to Turrell et al, 2000) is nowhere near being matched within the construction industry as a whole - the Construction Industry Board placed it at around 8.6% in 2000 across all positions. The various UK industry and professional bodies are actively supporting the need to attract women, with the CITB saying they want a 10% year on year increase in participation, the RICS have their own Raising the Ratio working group and the RIBA have carried out research to find out "why women leave architecture."

Of course the whole of the industry is not unfriendly to women - there are a number of us who have been in the industry for many years and recognise it as a fulfilling and exciting career - a number of women work as surveyors working on historic buildings. The initiatives that are working towards change might have something to learn from Building Conservation - while the shortage of skills is just as severe in work with historc buildings - this area of work holds an attraction to women, not found elsewhere. This paper draws on research carried out to explore some of the reasons for this.

The study involved sending a questionnaire to twenty women already working in Building Conservation (the response rate was over 100%) and arranging for questionnaires to be completed by school students (male and female) choosing university courses in one school (60 questionnaires sent out, with 35 returned at a response rate of 58%)

The research showed that the majority women working in Building Conservation did not agree that men heavily dominated their sector of the industry, whereas within other areas of the construction industry men make up approximately 90% of the workforce. The research found that women often perceived the Construction Industry to be 'cut-throat', 'egotistical' and 'financially beneficial', whereas they thought Building Conservation required 'patience', 'care' and 'attention to detail'.

Of the women who took part in the research, 87% were working in Building Conservation because of a personal interest , and the main aspect of that attarction was history and architecture. The study examined attitudes of school students choosing careers and the research shows that when male and female sixth form students were told what Building Conservation was about and what it involved, 43% would consider a career in it and 49% would be interested in talking part in a work experience placement working with historic buildings. The shortage of people working in Building Conservation could be reduced if more people were educated about the profession in a way relevant to their skills and interests. In order to assist this action, the study examined ways to introduce Building Conservation careers to school girls and drew on the initiatives that the university is doing to promote careers in the built environment to schoolgirls.

The Pacific OPIC Project (Obesity Prevention In Communities) : action plans and interventions

Background: The Pacific OPIC Project (Obesity Prevention In Communities) includes whole-of-community intervention programs in four countries (Fiji, Tonga, New Zealand, Australia) aimed at reducing the prevalence of overweight and  obesity in youth.

Development of Action Plans: At each intervention site, preliminary interviews  were conducted with youth to identify the potential socio-cultural barriers and  facilitators to healthy eating and regular physical activity in order to attain and sustain a healthy body size. This and other information was presented at a 2-day workshop with community stakeholders, including youth. The participants then prioritised the components for a draft action plan which was later consolidated through further community consultation.

Action Plan objectives: Each action plan had two overall aims: to build  community capacity and to promote healthy weight. The first three objectives in each action plan were on capacity building, social marketing messages, and evaluation. Next were a set of four to five behavioural objectives with associated strategies involving programs, events, social marketing and environmental  change. Lastly, each site had one or two innovative or developmental objectives.

Progress: Interventions began in all sites from 2005, with the action plans guiding implementation priorities. The initial behavioural objective for targeting in Fiji was eating regular breakfast and meals throughout the day, for Tonga it was physical activity, and for Australia and New Zealand it was increasing water consumption and decreasing consumption of sweet drinks.

Conclusions: The action plans have provided the basis for community engagement in the project, the guide to the implementation of activities and the template for the evaluation plan.