A study of materiality auditing: case study from Libya

The results demonstrate strong agreement between Libyan auditors about the materiality concept. In terms of the international auditing standards, not all Libyan auditors follow these standards. The percentage of the item being audited is the most important quantitative form, followed by the item’s position in the financial statements and the absolute value. The results also identified 16 qualitative factors for materiality auditing decisions.

The new law of torts

The New Law of Torts third edition continues to question whether foundational principles and policies of torts law, reflect the social and moral values of modern Australian society. Living up to its name as The New Law of Torts, this book has been up-dated with the latest legislative and judicial development as well as the recent major cases, reflecting the changing nature of tort law.This is an essential and accessible text as it provides a clear and succinct discussion of the interface between the statutory regime in each jurisdiction and the common law. It comprehensively covers the law as it is applicable to the whole of Australia. The book has clearly delineated parts, sections and topics for each genus of torts (trespass, action on the case, statutory wrongs, etc.), and each species (battery, assault, negligence, nuisance). Headings and sub-headings provide useful breaks in the text, and selected cases are used not only as authorities, but also as illustrations of principle and judicial reasoning.

Evaluation of University of Queensland Library Spaces: three case studies at St Lucia Campus

Introduction: The paper reports on an evaluation study of spaces in the Social Sciences and Humanities (SSHL), Biological Sciences (BSL) and Walter Harrison Law (WHLL) Libraries of the University of Queensland (UQ). The study was part of an evaluation of the quality and patterns of use of spaces in UQ libraries, which aimed to propose recommendations for future improvements and decision-making. This paper presents a study of areas of weakness in existing SSHL spaces, and impacts of the refurbishment of spaces at BSL and WHLL on students’ experiences. The findings evidence a link between students’ learning experiences and the quality of library spaces.Methods: An online survey, “Students’ Experiences and Perceptions of Library Physical Spaces”, was designed to collect data from students. The survey questions addressed seven topics: (1) overall satisfaction with spaces in the UQ Libraries; (2) welcoming nature of the library entry; (3) lighting; (4) acoustics; (5) furniture; (6) wayfinding; and (7) preferences for different space types in the library.Results: 1505 students completed the surveys, with 1098 responses recorded to open-ended questions on why students visited the libraries and the physical characteristics of the spaces that influenced their experiences. Quantitative and qualitative analysis of the data elucidated key design challenges and considerations. In particular, the data suggested that the provision of individual quiet study spaces remains an important role of academic libraries, with Studying Alone identified as the most important reason for student visits.Conclusions: The findings highlight the importance of individual study spaces and propose a number of recommendations in relation to physical space design and management.Relevance: Academic libraries face the challenge to keep pace with change in relation to students’ demographics, pedagogy and technology. In doing so, it is important to have an understanding of the evolving patterns of students’ learning behaviours, space uses and preferences through ongoing evaluation of library spaces.

Australian criminal law in the common law jurisdictions : cases and materials

 Australian Criminal Law in the Common Law Jurisdictions is a clear and comprehensive introduction to the fundamentals of criminal law. Updated throughout to reflect recent cases and legislation, the fourth edition combines clear case extracts with incisive author commentary and discussion.

The market for corporate control: the case of Australian listed property

 This study investigates the underlying motivation(s) for mergers and acquisitions in the Australian Real Estate Investment Trust sector. Results across the three periods of pre-, during and post-announcement show that mergers and acquisitions create synergistic benefits for both targets and bidders.

Feminist challenges to the constraints of law : donning uncomfortable robes?

Legal judgment writing mobilises a process of story-telling, drawing on existing judicial discourses, precedents and practices to create a narrative relevant to the specific case that is articulated by the presiding judge. In the Feminist Judgments projects feminist scholars and activists have sought to challenge and reinterpret legal judgments that have disadvantaged, discriminated against or denied women’s experiences. This paper reflects on the process of writing as a feminist judge in the Australian Project, in an intimate homicide case, R v Middendorp. Drawing on the work of Judith Butler on intelligibility, iterability and the communality of violence and vulnerability, this article argues that feminist judgments necessarily require some uncomfortable compromises with unjust gendered institutions. While ‘donning the robes’ may be an uncomfortable process, a feminist re-articulation of the law’s carceral power serves to unsettle and challenge some aspects of gendered oppression, even though it cannot unsettle the operation of the institution. The article concludes that effective feminist interventions by members of the judiciary may require donning robes that are not entirely comfortable in order to persuade and advocate for change.