Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by GPWA report users' understanding of water risks faced by an entity. It may also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA.

Design/methodology/approach – Official documents, internal Water Accounting Standards Board documents and unstructured interviews underpin the authors' analysis.

Findings – The authors speculate about the benefits that might accrue to various stakeholder groups from capturing the GPWA standard-setting process. They also suggest that internationally, water industries may dominate early GPWA standards development in the public interest and that regulatory capture by accounting or water industry professionals will not necessarily conflict with public interest benefits.

Practical implications – Accounting for water can affect allocations of environmental, economic, social and other resources; also, accounting and water industry professional standing and revenues. In this paper the authors identify factors influencing GPWA standards and standard-setting institutional arrangements, and thereby these resource allocations. The paper generates an awareness of GPWA's emergence and practical implications.

Originality/value – This is an early study to investigate water accounting standard-setting regulatory influences and their impact.

Designing online role plays with a focus on story development to support engagement and critical learning for higher education students

Online role plays, as they are designed for use in higher education in Australia and internationally, are active and authentic learning activities (Wills, Leigh & Ip, 2011). In online role plays, students take a character role in developing a story that serves as a metaphor for real-life experience in order to develop a potentially wide range of subject-related and generic learning outcomes. The characteristics of these stories are rarely considered as factors in the design―and success―of these activities. The unspoken cultural assumptions, norms and rules in the stories that impact on the meanings students make from their experiences are also rarely scrutinised in the online role play literature. This paper presents findings from a case study of an asynchronous text-based online role play involving politics and journalism students from three Australian universities. The findings highlight the centrality of students’ collaborative story-building activity to their engagement and learning, including their development of critical perspectives. The study underlines the importance of certain aspects of the role play's design to support students' story-building activity.

Co-prescription of medication for bipolar disorder and diabetes mellitus : a nationwide population based study with focus on gender differences

Background
Studies have shown a correlation between bipolar disorder and diabetes mellitus. It is unclear if this correlation is a part of common pathophysiological pathways, or if medication for bipolar disorder has negative effects on blood sugar regulation.
Methods
The Norwegian prescription database was analyzed. Prescriptions for lithium, lamotrigine, carbamazepine and valproate were used as proxies for bipolar disorder. Prescriptions for insulin and oral anti-diabetic agents were used as proxies for diabetes mellitus. We explored the association between medication for bipolar disorder and diabetes medication by logistic regression
Results
We found a strong association between concomitant use of medication to treat diabetes mellitus and mood stabilizers for the treatment of bipolar disorder. Females had a 30% higher risk compared to men of being treated for both disorders. Persons using oral anti-diabetic agents had higher odds of receiving valproate than either lithium or lamotrigine. Use of insulin as monotherapy seemed to have lower odds than oral anti-diabetic agents of co-prescription of mood stabilizers, compared to the general population.
Conclusions
This study showed a strong association between the use of mood stabilizers and anti-diabetic agents. The association was stronger among women than men.

Forces : teaching ideas with a representational focus

These teaching notes were generated from an Australian Research Council (ARC)
research project titled ‘The Role of Representation in Learning Science’ in which
the topic of Forces was taught to Year 7 students through the adoption of a representation construction approach. A description of several of the activities that were undertaken is given as well as examples of students’ work. Insights into the representation construction apporach that was adopted by the teachers are also provided.

Ideas about matter : teaching ideas with a representational focus

These teaching notes were generated from an Australian Research Council (ARC)
research project titled ‘The Role of Representation in Learning Science’ in which
the topic of Ideas about Matter was taught to Year 7 students through the adoption of a representation construction approach. A description of several of the activities that were undertaken is given as well as examples of students’ work. Insights into the representation construction approach that was adopted by the teachers are also provided.

Simulated jury decision making in online focus groups

Purpose – A significant issue in jury research has been the use of individual jurors to analyse jury decision-making. This paper aimed to examine the applicability of computer-mediated communication to a mock jury deliberation study.

Design/methodology/approach – Groups of three to five Australian residents anonymously attended a secure chat room and participated in a semi-structured discussion about a simulated child sexual assault scenario. Deliberation transcripts were analysed thematically using NVivo. A hermeneutic framework was used to analyse the deliberation transcripts.

Findings – Five interrelated themes were revealed, each reflecting the tools online juries used to communicate, create meaning, and arrive at a verdict. Electronic jury deliberation promoted an understanding of how people make sense of child sexual assault cases in Australia today.

Originality/value – This study advanced the understanding of online decision making in a child sexual assault scenario. It demonstrated that knowledge of how juries deliberate and create meaning could improve our understanding of how verdicts are achieved. Electronic mock juries are a valuable adjunct to traditional jury deliberation studies because they are cost effective, time efficient, and offer wider recruitment opportunities.

Exhibit review : Focus on strangers: photo albums of World War II, Stadtmuseum, Jena, Germany, 2011

Focus on Strangers: Photo Albums of World War II is based on a collaborative research project conducted by two German universities (Carl von Ossietzky Universität Oldenburg and Friedrich Schiller Universität Jena) and was conceptualized in cooperation with four German city museums in Oldenburg, Munich, Frankfurt, and Jena. While the exhibition continues a tradition of museological projects examining Germany’s war history, such as the Wehrmachtsaustellung, which provoked fi erce public debate, Focus on Strangers moves beyond most conventional approaches in a signifi cant way. Th e exhibition pays tribute to the recent development in which private traces of memory have become part of the public perception of history, in this case the history of World War II.

Zonal banning and public order in urban Australia

In recent years, Australian governments of various ideological persuasions at local, state and territory and federal levels have introduced a range of zonal governing techniques to manage the flow of people in urban spaces. Zonal governance involves the identification and formal declaration of a specific urban geographic region to enable police and security personnel to deploy special powers and allied forms of surveillance technologies as a supplement to their conventional public order maintenance functions.

Despite the impetus towards open flows or movement within sovereign territories or larger territorial groupings, such as the European Union, considerable governmental effort has been directed towards the use of new forms of criminal law to re-territorialize urban space through new administrative, property law and regulatory measures. These low-level spatial demarcations introduce various supplementary police powers and discretionary procedures that enhance surveillance within a declared area to increase the level of contemporary urban security. Of particular concern is the legal right to ban or exclude “undesirable” individuals and groups from entering or using certain designated urban zones, to prevent antisocial or violent behavior usually associated with alcohol consumption.

To date, most discussion of the impact of banning and related surveillance measures focuses on illegal migration through ports of entry into sovereign nations and the commensurate burdens this creates for both citizens and non-citizens to authenticate their movements at national geographic borders. This logic is permeating more localized forms of regulation adopted by Australian local and mid-tier state and territory governments to control the movement of people in and out of major event sites and in the urban night-time economy.

A survey of recent reforms in the state of Victoria reveals how this new logic of mass-surveillance aims to promote greater levels of urban security while reshaping the conventional order maintenance functions of both the public and private police. This chapter describes these procedures and their impact in sanctioning the efficient screening of people to promote order in specific zones within the contemporary Australian urban environment, at the expense of more progressive and inclusive crime prevention initiatives. We focus on two exemplars of the intensification of surveillance through zonal governance techniques: ‘major events’ and ‘designated alcohol zones’.

Abstraction in focus

Solo exhibition of paintings referencing abstraction as process

Focus on photography: Wilkins, Clayfield, Sirianni

Curated by Liza McCosh, an exhibition of photographic artworks by John Wilkins, Peter Clayfield and Mick Sirriani, exhibited at SCOPE Galleries, Warrnambool.  The exhibition surveyed a range of processes and included portraiture, landscape, urbanscape and experimental photography on paper and aluminium.

Sharpening the focus of force field analysis

The purpose is to explore the inherent complexity of Kurt Lewin's force field theory through applied analysis of organizational case examples and related methods. The methodology applies a range of tools from the consultancy research domain, including force field analysis of complex organizational scenarios, and applies bricolage and corroboration to emerging discoveries from semi-structured interviews, author experience, critical reflection and literature survey. Findings are that linear representation of internal and external forces in organizational applications of field theory does not fully explain the paradox of inverse vectors in the forces of change. The force field is not an impermeable thing; instead, it morphs. Examples of the inverse principle and its effects are detailed and extended in this analysis. The implications of the research are that force field analysis and related change processes promoted in organizational change literature run the risk of missing key complexities. The inclusion of the inverse principle can provide enhanced, holistic understanding of the prevailing forces for change. The augmentation of the early work of Kurt Lewin, and extension of previous analyses of his legacy in the Journal of Change Management and elsewhere, provide, in this article, change analysis insights that align well with current organizational environments.