From Sydney Gang Rapes to Anti-Australian Muslim Clerics: the evolution of public descriptors since 9/11

Much has been written about the anti-immigrant movement of the 1990s and beyond. Since the events of 9/11 this movement has been transformed to include a srtong anti-Islam aspect. Little has been written about the gendered aspects of these movements. There are three main issues to be discussed in this paper: First the greater strength of the movement amongst men, as compared with women. Second, the predominantly male leadership, albeit with important exceptions. Third, since 9/11 the imagery has been transformed from a simple nativist one, to a gendered frame where the immigrant is portrayed as a threat to the gendered sexual order. 9/11 has allowed anti-immigrant attitudes to become acceptable as immigrantion by non-westerners is depicted as a threat to the western way of life.

understanding Fiji's declining foreign reserves position

This article examines the volatility in Fiji’s foreign reserves—in particular, whether shocks have an asymmetrical effect on volatility and whether shocks have a  persistent impact on volatility. In the pre-coup period (1975–86), shocks had a temporary effect on volatility; in the coup period (1987–2006), shocks had a more lasting impact. In the pre-coup period, negative shocks contributed more to  foreign reserves volatility than positive shocks; but in the period including the  coups, positive shocks increased the volatility of foreign reserves more than  negative shocks. The reasons for, and the policy implications of, this  asymmetrical behaviour are explored.

Reforming Australian public sector accounting : an episode of institutional thinking

In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of many of these organisations are social, rather than financial in orientation. This critical, interpretative case study, set within the context of not-for-profit public museums, seeks to enhance an understanding of public sector accounting change based on these unique social organisations. The study examines three aspects of the reforms, namely, their development, their promotion and their defence. This examination is undertaken using the ideas contained in Mary Douglas’ (1986) How Institutions Think as the key theoretical construct. The supplementary perspectives of problematisation and epistemic communities are used to assist in applying the primary theoretical construct by explaining how, and by whom, these reforms were advocated and implemented in this specific instance. The study shows how the interpretation and application of the statements comprising the conceptual framework have shaped the development, promotion and defence of detailed standards developed for specific public sector organisations. In doing so, the study addresses two key research questions: (1) How were financial notions of accountability and performance of Australian public sector organisations constructed during the period 1976-2001 and articulated in the CF, once its development began, within this reform period? (2) How were these notions and other concepts of financial reporting outlined in the CF interpreted and applied in the (i) development; (ii) promotion; and (iii) defence of detailed accounting standards for not-for-profit public museums in Australia during the period under investigation? The study demonstrates that the concepts of financial reporting outlined in the conceptual framework were used by a relatively small group of technical experts located in influential positions in accounting regulation and in other fields to justify the application of accrual accounting within diverse public sector organisations. During the period examined, only certain questions were posed and certain issues considered and many problems associated with the implementation of the reforms were not considered. Accordingly, a key finding of the study is that each aspect of the reform period was guided and constrained by institutional thinking. In addition, the study shows how the framework's content can be used to permit equally well-argued, but conflicting, accounting policies to be adopted and defended for the same items, indicating the framework to be of only limited value as a technical tool. This leads to another key finding of the study, namely, that the framework is best understood as a political tool, serving a crucial role in enabling accrual accounting reforms to be developed, promoted and defended within the public sector. Thus, the study seeks to offer an enhanced understanding of the nature and determinants of accounting change, and accordingly, it broadens an understanding of the use of the conceptual framework, as an institution, in developing, promoting and defending changes to accounting practice.

EDRMS implementation in the Australian public sector

Sad stories about EDRMS implementation failure are often told among records managers. An EDRMS project, like any other IS implementation, will need key ingredients to be successful. This paper reveals these components of a successful EDRMS implementation from the findings of a Web-based survey on the perspectives of records managers in the three levels of the Australian public sector. It also uncovers these organisations’ attitudes towards digital  recordkeeping initiatives and an insight on their EDRMS projects.

Underpricing, risk management, hot issue and crowding out effects : evidence from the Australian resources sector initial public offerings

The main purpose of this paper is to explore the role of risk management, speculative industry competition effect and hot issue markets. We used a sample of 260 initial public offerings (IPOs) in the Australian resource sector for the 1994–2004 period to test the underpricing effect. We do not find any evidence that risk management can reduce the uncertainty relating to the new issue and hence alleviate the extent of underpricing. A plausible explanation for this lack of evidence is the poor information content of publicly available disclosures regarding risk management activities of IPO firms. We further provide evidence that the underpricing returns for resources IPOs are not impacted upon by the strength of alternative speculative IPO markets. We also show that the degree of underpricing adjusts to both market return in the preceding three months and the average underpricing of resources IPOs in the 12 month period leading to the float which offers an explanation to the hot issue effect observed in the IPO market.

Business ethics and accounting students : Australia, South Asia and East Asia

Recent corporate collapses around the world show that there are no national boundaries for these occurrences. Australian corporate collapses including HIH Insurance, One.Tel, Ansett Australia and Harris Scarfe have raised public expectations of investigation of the causes of collapses (Mirshekary, Yaftian & Cross, 2005). The main reason for the collapse of HIH was mismanagement, with an emphasis more on the directors’ personal qualities such as integrity, honesty and morality rather than tougher legislation and rules. Accounting students are our future business leaders. The teaching of ethics in the classroom to multicultural groups of students provides an opportunity to facilitate the sharing of knowledge, and to increase interaction and debate around different approaches to ethics among students from different countries.
This study uses previous literature to explain the attitudes of accounting students towards academic and business/accounting ethics at an Australian university which is a multi-campus institution undertaking programs and activities at regional, national, international levels and by distance education.
This study reports the results of cross-cultural investigations of students’ ethical perceptions on moral values, academic and accounting/business vignettes, given that all students share the same learning opportunities, knowledge of ethics and interaction with their peers and lecturers. The results indicate no significant differences in responses between the students from Australia, South Asia and East Asia.

Comparing British and Australian fear of terrorism pre and post the Iraqi war

Public attitudes to terrorism influence government positions in opinion polls and highlight the effectiveness of terrorism as a political strategy. British (N = 47) and Australian (N = 42) participants' fear of terrorism at the onset of. and after, the Iraqi war were measured. Self-efficacy, locus of control, media consumption, belief in a just world and war opinions were also measured. Initially, the British were more fearful of terrorism than Australians. However, British fear declined after the war. It is postulated that fear of terrorism is influenced by war opinions with a pro-war attitude protecting against fear.