Definition and quantification of assets

The word ‘asset’ was originally taken into the English language, from the Latin ‘ad satis’ and French ‘asez’, as a term used at law meaning sufficient estate or effects to discharge debts. It later came to be used in the sense of property available for the payment of debts. Assets were understood to be property (objects owned and rights of ownership) that could be exchanged for cash. The importance of factual knowledge of the money equivalents of property and debts, in managing mercantile affairs, was emphasised in accounting manuals during the eighteenth and nineteenth centuries. The rights of investors and creditors to factual up-to-date information about the financial state of affairs of companies, given the advent of limited liability, underscored the early company legislation that required the preparation and auditing of statements of property and debts. During the latter part of the nineteenth century the emphasis in accounting moved away from assets as exchangeable property to assets as deferred costs. Expectations took the place of observables. The abstract (expectational) notion of assets as ‘future economic benefits’ was embraced by accountants in the absence of rigorous definitions of the elements and functions of dated statements of financial position and performance. Assets are quantified financially by a heterogeneous mass of potentially inconsistent rules that, by and large, have no regard for the empirical nature of measurement. Consequently, accountants have failed to provide the community with up-to-date factual information about the financial state of affairs and performance of business entities - and, hence, with an informative basis for financial action.

Bioregional planning

The study investigated the appropriateness of bioregional planning as a preferential framework for better integrating land-use planning and natural resource management and found it may be appropriate in Victoria for improved biodiversity conservation. Main issues impeding wider implementation include poor Government coordination and historic cultural attitudes between the two professions.

On-track to what? Foucauldian analysis of Victorian post-compulsory education policy

Current ideas of adolescent development portray a slow steady movement toward adulthood. These notions developed hand in hand with social practices that evolved in the latter half of the 19th century and contemporaneously with modernisation. During this period conceptions of adolescence included longer stays in school, organised leisure activities, juvenile justice policies and the protection of youth from child labour. Lesko (2001) works from a position that the modern age is defined by time, an understanding that events and change are meaningful in their occurrence in and through time. She examines adolescence as partaking of panoptical time which is condensed and commodified; a time framework that compels us - scholars, educators, parents, and teenagers - to attend to progress, precocity, arrest, or decline" (2001 p.41). Panoptical time can be used to explore how ideas of what is 'normal' development can be used to privilege particular ways of being an adolescent, to monitor who is deemed to be 'at risk' of not conforming to that model and to govern their behaviour. A Foucauldian analysis suggests the formation of 'at risk' identities reflects historically specific discourses. An understanding of how these and other discursive constructions are formed opens the way for resistance. This presentation explores the recent implementation of On-Track and On-Track Connect within Victorian government policy and explores the experience of a Local Learning and Employment Network in implementing the policy.

Creating ambiguity, creating social change

Current government policy in Victoria, as elsewhere, is seeking to change the provision of maternity care from an obstetric-led system to a flatter, more collaborative system that brings midwives to the front line as primary carers, at least in the public sector.

However, dominant medical discourses continue to exert a sedimentary effect on contesting claims from midwives that deny the high-risk nature of the majority of births and which valorise the competence of the female body. Although there have been modifications in maternity arrangements (and the incumbent government is currently considering more), medical discourses continue to legitimate obstetric power via legal and professional structures, fortify the obstetric ‘habitus’, infect mainstream popular consciousness and undermine autonomous midwifery practice. Drawing from research material gleaned from in-depth interviews with nine obstetricians and thirty midwives conducted in 2004 and 2005, I argue that alternative discourses may strategically undermine obstetric dominance. Specifically, reversing stereotypes; inverting the binary opposition and privileging the subordinate term (or substituting the negative for positive); and defamiliarizing what is perceived to be fixed and given, all play on the ambiguities of representation and present social activists (midwives, childbirth educators and women) with valuable opportunities to challenge fundamentalist medical orthodoxies.

Community development and enterprise culture : prospects and dilemmas

Community Development as a form of practice promotes empowerment and social justice. Its origins lie in people's collective struggle to be heard, recognised and accorded full citizenship in society. It has developed strategies to achieve social change that challenge dominant ways of thinking, policy and resource allocation in society. 'Enterprise culture has its origins in the individualism and competitiveness of capitalism. These essentially neo-liberalist concepts have been remoulded into a radical political program of change sponsored by the state under the guise of new managerialism, competitive tendering and privatization. This research seeks to examine the interface between community development and enterprise culture as a potential site of tension and contestation through an analysis of discourse. The initial task, therefore, was to elaborate the concept of enterprise culture and examine the ways enterprise culture has been manifested in community development. The focus has been on practitioners committed to community development through a qualitative, empirical approach with a view to discerning their views on the relevance and impact of enterprise culture on their work. Community development provides a useful domain for interrogating the infiltration of the concept of the enterprise culture because of its history of opposition and mobilisation. The research seeks to understand the ways in which the forms of enterprise culture as an essentially cultural project are manifested in practice contexts and to analyse the nature of the response to its various manifestations. As a result, it constitutes more than just a critique of any one of these forms, eg, privatisation, tendering out, managerialism, and instead seeks to investigate the degree to which a cultural shift may be occurring towards notions of greater individualism and away from collective notions of responsibility, obligation and citizenship. The research critically analyses the impact of enterprise culture on Australian social policy through the case study of community development practice. The manifestations of enterprise culture are investigated at various levels, with an emphasis on the responses of practitioners. A related aim is to reveal the range of possible responses to the infiltration of the enterprise culture in terms of values, language and practice into community development. Are new forms of practice emerging or is the field being steadily co-opted by government social and educational policy? Finally, the research should enable some future directions to be identified for the field of community development. The findings represent an initial attempt in an Australian context to establish the degree of influence that enterprise culture has had and/or will have on social policy. Chapter 1 examines the concept of enterprise culture and a background to its impact on community development as a domain of practice. The meaning of enterprise culture and its origins will be examined in Chapter 2. Its influence on Australian social policy is then discussed with particular reference to recent changes in Victoria regarding family services. In Chapter 3, the main features of critical discourse analysis are outlined as a framework for subsequent analysis of the links between discourse and hegemony. The work of Fairclough (1992, 1995) is utilised to highlight the relevance of discourse analysis to an examination of the infiltration of ideas associated with enterprise culture into the domain of community development. Chapter 4 provides an overview of the origins and defining characteristics of community development practice. The diverse beginnings and philosophical underpinnings are discussed and the main features of community development outlined in order to establish meanings attached to key concepts such as empowerment and participation. In Chapter 5, the findings of initial interviews with sixteen community development practitioners are discussed in terms of their perceptions of the impact of enterprise culture on their practice and the organisational culture within which they operate. These initial interviews were conducted in November-December 1996. A primary focus of the interviews was to establish the key words in their lexicon of practice and to provide an opportunity for reflection on the relative influence of discourse and practices associated with enterprise culture. A framework for analysing and making sense of the forms of response to enterprise culture is applied to the responses. Four forms of possible response are proposed and discussed in the context of the data. Follow up interviews were conducted in November-December 1997 and the findings of these interviews are discussed in Chapter 6. A particular emphasis in these interviews was on any changes in the lexicon of practice and indications of a change in the impact of discourse and practices associated with enterprise culture. The forms of response suggested in the framework outlined in Chapter 5 are discussed in the light of any movement in the responses of participants in the study. The implications of the findings are discussed in the context of the framework of responses or forms of embrace of enterprise culture analysed in earlier chapters. Finally, in Chapter 7, the potential for community development as a form of practice to transcend or at least accommodate the impact of enterprise culture through strategic forms of embrace is discussed and possible strategies based on the research that may assist in the development of this response are proposed.

New directions in biodiversity policy and governance? : a critique of Victoria's land and biodiversity white paper

The overall condition of biodiversity in many parts of Australia is poor and declining, despite the establishment of national parks and other reserves, and the adoption of conservation activities on private land. The impacts of climate change add further challenges to sustaining biodiversity. In response to these issues, in December 2009, the State Government of Victoria released a major policy statement that aimed to provide the framework and directions to secure the health of Victoria's biodiversity and associated land and water resources over the next 50 years. Given Victoria's reputation for environmental policy reform and innovation, the question arises as to whether the Victorian approach will provide a model for other Australian jurisdictions to adopt or adapt. Drawing on insights from environmental policy, discourse theory, and ecological theory, this article provides a critique of Victoria's approach, focusing on the way in which biodiversity is conceptualised and governed.

Making Connections in Geelong : migrants, social capital and growing regional cities

Migration has been increasingly used to compensate for demographic trends and skill shortages in developed countries. This has resulted in policies to encourage migration to regional areas in order to relieve pressures on liveability and infrastructure in big cities. Like many other regional cities in Victoria, Geelong actively encourages migrants from overseas, from Melbourne and from other parts of rural and regional Australia, by promoting workforce participation, and enhancing lifestyles to attract and retain a growing population. A number of countries including Australia, Canada, Italy and Spain have policies to encourage immigration to locations other than large urban centres to stimulate regional economic development and to ensure immigrants fill skill shortages in regional areas. However, migrants do not always stay long in the regional locations where they initially settle, and new migrants are needed to replace their skills. Given the Australian and Victorian government policy imperatives of encouraging regional migration there is a need to understand how migrants and their families make the social connections that contribute to wellbeing and their retention in regional areas such as Geelong. This paper emerges from a research project on this challenge at Deakin University, in Geelong It discusses some of the issues associated with regional migration and describes how a sound, theoretically informed understanding of social capital can assist employers, governments and community groups (formal and informal) to effectively assist migrants to make social connections and therefore remain in regional cities.

Making connections in a regional city: social capital and the primary social contract

Government policy in many countries encourages migration to regional centres to relieve pressure on major cities and to boost economic development. Migrants are more likely to remain in a new location if they have meaningful work and establish social connections there. This article explores how organisations and groups in a regional city provide newcomers with access to social capital resources which migrants can use to forge social connections. Past research has shown that migrants require a mix of linking, bridging and bonding social capital to form an effective primary social contract with their new home. This research suggests that regional cities – such as Geelong, Victoria – which are proactive in assembling diverse social capital resources and making them accessible to migrants, are more likely not only to receive more newcomers but also more likely to retain migrants and a skilled workforce. The findings have relevance to other regional centres.

Differentiated learning: from policy to classroom

This paper explores the impact of a Teaching and Learning Audit of all government schools in Queensland, Australia. This audit has a concern with the extent to which schools ‘differentiate classroom learning’. We note that in England, since September 2012, one of the standards that teachers have been expected to demonstrate is an ability to ‘differentiate appropriately’, and thus the lessons of how this particular audit was implemented in Queensland have relevance outside of Australia. The paper draws on data collected from Red Point High School, one of the State’s 1257 schools and education centres audited in 2010. We suggest that this requirement to differentiate classroom learning was implemented without appropriate clarity or support, and that it increased teacher surveillance in this school. However, we also argue that some spaces were opened up by this audit, and its concern with differentiation, to articulate a social justice agenda within the school. We conclude that differentiation is a complex concept which is not easy to shift from a policy to a classroom context, and requires more careful explication at policy level and more support for teachers to enact.

Liveable & just: a toolkit for local governments to address the social and equity impacts of climate change

The Liveable & Just Toolkit is the culmination of a project to explore how local governments across Victoria are responding to the social and equity impacts of climate change.In June 2009 the Victorian Local Governance Association (VLGA) and Melbourne University’s McCaughey Centre travelled across the state to hear directly from local governments about issues of priority, success stories, challenges, and lessons learned in addressing the social and equity impacts of climate change. Workshops covered crucial issues such as heatwaves and bushfires, rising costs of water, energy and transport, physical and mental health, and the heightened vulnerability of groups such as the mentally ill, homeless, aged, and infants. In response to workshop outcomes and recommendations, the Liveable & Just Toolkit provides a practical framework to help integrate responses to the social and equity impacts of climate change across council activities. It also presents ideas and suggestions for local government to respond to climate change in ways that simultaneously promote social justice.

Community language programs in Australian schools: policy at the crossroads

The linguistic situation in Australia today presents an intriguing case for sociolinguistic inquiries. Despite the recent waves of migration from non Anglo-Celtic regions, the majority of Australians today are primarily monolingual with English being the dominant language. More critical, perhaps, is the diminishing appeal of second language learning even among second generation speakers of the large ethnic communities. This is indeed ironic giving that prior to white settlement in Australia, the Aboriginal inhabitants were predominantly multilingual with more than 250 languages (and many of their dialects) spoken by the 300 000 original inhabitants at the time when Captain James Cook's ship reached Botany Bay in Sydney in 1770. Given the size of the post-War migration, it was not until 1987 that the Australian government adopted a formal national policy on languages becoming 'the first English-speaking country to have such a policy and the first in the world to have a multilingual languages policy' (Australian Alliance for Languages 2001: 2). This paper will discuss the historical context for multilingualism in Australia and the current trend in government policy and funding. It will provide insights into community language programs and the challenges of remaining viable and relevant in the current social and political climate. Statistical analyses will be used to highlight emerging trends and future prospects.

Health impact assessment : environmental management vs healthy public policy perspective - exploring the nexus between the two

This paper will explore the links between the traditional role of HIA in an environmental management context and the new and emerging trend internationally to subject government policy to prospective HIA.  The goal of this new iteration of HIA is to develop healthy public policy across all sectors of government creating a more inclusive and evidence-based approach to public policy formation.  The risk-based, health protection approach is more widely understood, as it draws on existing health protection experience and is allied with risk assessment theory.  The new model is based on the health promotion perspective, and emphasizes social determinants of public health.  This latter approach draws on the foundations of the former.  It is vital that the links between the two are therefore considered especially from the perspective of transfer of knowledge between the two.  The paper will explore the similarities, the differences, the tensions and the lessons that can be learned.  It will report on the progress of a national study being conducted by Mary Mahoney and Gillian Durham that is looking at what is happening (or has happened) in other countires including Canada, New Zealand, Sweden, Netherlands, Germany and the United Kingdom

Understanding what microfinance institutions need to address to aid poverty alleviation, social inclusion and human development

Poverty, in its most basic form can be defined as a deprivation of well-being. It is an issue that has been evident in society for centuries and a concern for government policy makers and more recently for non-government organizations (NGOs). In this paper, we consider how management approaches to resolving the dilemma of poverty can be advanced by drawing on two major areas in the development arena associated with poverty, namely, ‘social exclusion’ and ‘the human development paradigm’. We put forward the argument that for groups of people where social disintegration has already occurred, only structural interventions coupled with a social development mechanism will achieve the desired effect. One method for achieving this is through the use of microfinance programs which provide a broad range of financial services to the poor and low-income households as well as to micro-enterprises. This paper contributes to both management practice and theory by developing a theoretical model that microfinance institutions need to do to aid both ‘human development’ and ‘social inclusion’ processes for the socially excluded and poor.