The Australian auditing and assurance standards board after the implementation of CLERP 9

This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUASB) as a result of the CLERP (Audit Reform and Corporate Disclosure) Act 2004, and its progress in developing auditing standards that are "in the public interest". The paper canvasses the composition of the AUASB, its transparency and due process, its relationship with the International Auditing and Assurance Standards Board and the Financial Reporting Council, and its resourcing and attitude to researching issues of importance in auditing. The paper discusses methods that might be used to provide evidence of the efficacy of the reforms to auditing standard-setting.

Under-reporting of energy intake in the 1997 national nutrition survey

Aims To estimate the level of under-reporting of energy intake by gender, age, ethnicity and body size (normal, overweight, obese) in the 1997 National Nutrition Survey (NNS97) in New Zealand.
Methods Data were from 4,258 participants (1,808 men and 2,450 women aged 15 years and over) who completed the 24-hour diet recall; the primary methodology used in the NNS97. Under-reporting was assessed using the ratio of reported energy intake to estimated resting metabolic rate (EI: RMRest). Cut-off limits were used to identify percentages of under-reporters in the various subgroups.
Results Mean EI: RMRest was 1.40 for all participants (1.51 for men, 1.30 for women, p<0.001) with older age being associated with lower EI: RMRest (p<0.001). There were no significant differences in mean EI: RMRest between ethnic groups for men.
Mean EI: RMRest for women were: Maori 1.46, European 1.29, and Pacific 1.37 (p<0.01). A larger body size was associated with a significantly lower EI: RMRest especially for women.
Percentages of ‘definite’ under-reporters (individual EI: RMRest <0.9) were as follows: men 12%, women 21%; Europeans 16%, Maori 23% and Pacific 26%; normal weight (11%), overweight (19%) and obese (27%) participants; and from 10% in the youngest to 23% in the oldest age group (p<0.001 for all results).
Conclusion In this study, in agreement with the literature, women, older people and obese people under-reported more than men, younger people and non-obese people. Possible ethnic differences in under-reporting rates need further study. Care is needed in interpreting the energy intake data from the NNS97.

Assessment practices in Scottish social work education: a practice audit of Scottish universities providing qualifying social work courses

Student assessment is a critical component of social work education. In the last ten years, the nature of assessment in social work education has changed considerably. Alongside innovations to more traditional forms of assessment such as essays and examinations, there has been increased emphasis on student participation in assessment in various forms of self- and peer-assessment. However, there is a dearth of published information on assessment strategies and methods employed in mainstream social work education programmes. The inception of the new qualifying courses across the UK has catalysed interest in the development of innovative assessment strategies and tools. In Scotland, the Scottish Institute for Excellence in Social Work Education (SIESWE) has commissioned research into innovative assessment strategies. This paper reports on the findings of a practice audit of current assessment practices in social work education in Scotland.

The marketing audit and business performance: an empirical study of large Australian companies

The conceptual framework of the marketing audit has been well developed by different contributors since the late 1950s. At the present time, the popular marketing textbooks and the published academic and general literature deal primarily with the theoretical and practical aspects of the marketing audit without offering any rigorous empirical justification of the practice. The teaching of the marketing audit appears to be based on the logical expectation of its usefulness, isolated case studies, and anecdotal evidence. There is little indication of how the marketing audit is actually being used, the procedure in conducting it, and how the industry perceives and evaluates its benefits. This paper attempts to explore and profile the current practice of the marketing audit in larger Australian firms. The results of this industry-based survey of 216 large Australian businesses indicated that about 48 per cent of the respondents have used the marketing audit, with 75 per cent using the self-audit method in conducting it. The respondents’ perception was that the implementation of the recommendations of the marketing audit had contributed mostly between one per cent and 10 per cent to their organisational performance.

Reporting in a multimedia world

The breathless pace of change in the news media renders many traditional "how to" journalism guides out of date. Here's an up-to-date essential starter kit for aspiring journalists. All the basics about the power of words and the potency of numbers. Useful tips about internet use, technology, video journalism and photography. The career path, a neglected topic, will be invaluable for those who want to know where and how to start. Reporting in a Multimedia World is highly recommended.Professor Judy McGregor, Head of Department of Communication and Journalism, Massey University, New Zealand.Every journalist must be able to conduct an interview and write snappy copy. But now journalists need broader skills as well. No matter what field they are working in many now need to be able to wield a digital recorder or take photographs, talk to camera convincingly, and create content for online delivery. Reporting in a Multimedia World offers a thorough overview of the core skills journalists need for the 21st century. The authors show how to generate story ideas, handle interviews, write for different audiences, and edit your own copy. They explain the basics of news photography and broadcast media, as well as the requirements of Internet journalism. They also look at professional issues and career strategies. Written in a lively style and with case studies and tips from experienced journalists Reporting in a Multimedia World is an ideal introduction to an exciting and demanding profession.