Valuation and reporting of native fauna in monetary terms: compatibility between a market-Based system and natural resources?

A change in community values and priorities has introduced ethical,
environmental and social issues into the way in which business conducts
its activities. There are an increasing number of managed investment funds focusing on socially responsible investment (SRI) by concentrating on firms that operate according to predetermined criteria for environmental, social and ethical issues. For investors in these funds environmental stewardship issues are integrated with concern over financial resources and performance. In this paper the accounting and reporting by business activities concerned with conservation of wildlife are examined. The world of accounting has functioned for many years with relatively few accounting standards devoted to specialised industry needs. In 1998 the Australian Accounting Standards Board and in 2001 the International Accounting Standards Board issued standards devoted to agriculture. Both standards deal with the reporting of managed biological assets and require application of essentially the same approaches despite the Australian standard requiring net market value while the International standard requires fair value. In this paper we analyse how one conservation firm Earth Sanctuaries Ltd. (ESL) has applied AASB 1037 and then we explore the implications for conservation firms operating in geographical locations outside Australia. It is suggested that AASB 1037 and indeed lAS 41 may not provide value appropriate information for investor decisions relating to accounting profits for such firms. Our examination shows that it is appropriate to reconsider accounting guidelines provided by these standards in order to link the information relating to economic and environmental performance. Transparency may be improved by a move closer to Elkington 's (1997) triple bottom line reporting. We therefore contend that the issues arising from the use ofAASB 1037 and lAS 41 need to be widely considered by all standard setters, particularly given the increasing attention to SRI.

Program assessment and reporting: linking people, processes and data

As part of a larger Simplification Project for program quality assurance processes conducted at RMIT University, this paper chronicles the refinement of one aspect: program assessment and reporting. This involved the realignment of criteria used in program quality assurance with those developed in higher-level strategic and business planning processes. In addition, the project attempted to address the lack of alignment between annual program processes and subsequent decisions made about the future of programs, particularly in profile planning processes.
A revised Program Annual Report process was developed that aimed to achieve simplicity and alignment while re-engaging program leaders and heads of schools with the quality agenda. A concerted effort was made to develop a process that improved on previously poor vertical communication inherent in program quality assurance. This paper explores the ways in which this was achieved by a) linking people to data through the use of agreed and contextualised performance indicators, and b) linking people to process through more meaningful input into planning and opportunity for dialogue.

Agricultural intensification and loss of matrix habitat over 23 years in the West Wimmera, south-eastern Australia

The global trend toward more intensive forms of agriculture is changing the nature of matrix habitat in agricultural areas. Removal of components of matrix habitat can affect native biota at the paddock and the landscape scale, particularly where intensification occurs over large areas. We identify the loss of paddock trees due to the proliferation of centre pivot irrigation in dryland farming areas as a potentially serious threat to the remnant biota of these areas. We used a region of south-eastern Australia as a case study to quantify land use change from grazing and dryland cropping to centre pivot irrigation over a 23-year period. We also estimated rates of paddock tree loss in 5 representative landscapes within the region over the same period. The total area affected by centre pivots increased from 0 ha in 1980 to nearly 9000 ha by 2005. Pivots were more likely to be established in areas which had originally been plains savannah and woodlands containing buloke (Allocasuarina luehmannii), a food source for an endangered bird. On average, 42% of paddock buloke trees present in 1982 were lost by 2005. In the two landscapes containing several centre pivots, the loss was 54% and 70%. This accelerated loss of important components of matrix habitat is likely to result in species declines and local extinctions. We recommend that measures to alleviate the likely negative impacts of matrix habitat loss on native biota be considered as part of regional planning strategies.

Online newsgathering : research and reporting for journalism

If you are a journalist of any kind, you now realize that you need to know how to find the information you need online. This book shows you how to find declassified governmental files and statistics of all kinds, outlines the use of simple and complex search engines for small and large data gathering, and provides directories of subject experts. This book is for the many journalists around the world who didn't attend a formal journalism school before going to work, those who were educated before online research became mainstream, and for any student studying journalism today. It will teach you how to use the Internet wisely, efficiently, and comprehensively so that you will always have your facts straight and fast.

Rethinking curriculum, assessment and reporting in a technology-rich school environment

This research presents a portrait of a school experiencing the dilemmas and tensions of adapting to new technology. Teachers, parents and students' reactions to, and involvement in, the defining of the 'learning community' of the school is analysed and documented as multimodal reporting of student learning and progress is introduced.

Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh

Purpose – The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.

Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh.

Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices.

Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues.

Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

Influences of agricultural landuse and seasonal changes in abiotic conditions on invertebrate colonisation of riparian leaf detritus in intermittent streams

The structure and function of agricultural stream reaches with sparse riparian and floodplain vegetation differ from those of forested reaches, but may be ‘reset’ as these streams flow through reaches with forested riparian zones. We investigated whether invertebrate colonisation of River Red Gum (Eucalyptus camaldulensis) leaf packs in lowland intermittent streams was influenced by the adjacent reach-scale landuse (cleared farmland or forested reserve) within an agricultural catchment in Victoria, Australia. Further, we examined the influence of seasonal changes in hydrology and associated changes in abiotic conditions on the colonisation of leaves by repeating experiments over two summers and one spring. Across these experiments, there were no consistent differences in the structure of communities that colonised leaves in farmland and reserve reaches. In both seasons, most leaf colonists were collectors and few were shredders in both farmland and reserve reaches. Relative abundances of gastropod grazers were much higher in summer than in spring. The structure of invertebrate communities colonising leaves in the different reaches converged over time when streams flowed in spring, but diverged over time as the streams dried and abiotic conditions within disconnected pools became increasingly harsh in summer. Thus, patterns of leaf pack colonisation were influenced by the regional climate causing large seasonal changes in hydrology, but not by reach-scale landuse. The large-scale disturbances of agricultural landuse across the catchment and a supra-seasonal drought probably contributed to low diversities of invertebrate communities in the streams.

The quality of dietary intake methodology and reporting in child and adolescent obesity intervention trials : a systematic review

Assessing dietary intake is important in evaluating childhood obesity intervention effectiveness. The purpose of this review was to evaluate the dietary intake methods and reporting in intervention studies that included a dietary component to treat overweight or obese children. A systematic review of studies published in the English language, between 1985 and August 2010 in health databases. The search identified 2,295 papers, of which 335 were retrieved and 31 met the inclusion criteria. Twenty-three studies reported energy intake as an outcome measure, 20 reported macronutrient intakes and 10 studies reported food intake outcomes. The most common dietary method employed was the food diary (n = 13), followed by 24-h recall (n = 5), food frequency questionnaire (FFQ) (n = 4) and dietary questionnaire (n = 4). The quality of the dietary intake methods reporting was rated as ‘poor’ in 15 studies (52%) and only 3 were rated as ‘excellent’. The reporting quality of FFQs tended to be higher than food diaries/recalls. Deficiencies in the quality of dietary intake methods reporting in child obesity studies were identified. Use of a dietary intake methods reporting checklist is recommended. This will enable the quality of dietary intake results to be evaluated, and an increased ability to replicate study methodology by other researchers.

Comparing the strength of auditing and reporting standards and investigating their predictors in Europe and Asia

The World Economic Forum conducted an opinion survey to determine the strength of auditing and reporting standards (SARS) in 133 countries. It then assigned a score for SARS to each country as one of its global competitive indices. This is a unique dataset on SARS at country level. Using this dataset, this paper compares SARS scores for 72 countries (41 European and 31 Asian). A multi-phase regression analysis is employed to empirically investigate the predictors of SARS using five sub-models. Findings from the study support existing theory and add new findings to the auditing and reporting literature at a regional level. It suggests that there are nine predictors of SARS which are similar for both Europe and Asia but with different magnitude. In Asia the efficiency of the legal framework and the size of the foreign export market are also significant predictors of SARS compared to Europe.

Toward a standard approach to measurement and reporting of perioperative mortality rate as a global indicator for surgery

INTRODUCTION: The proportion of patients who die during or after surgery, otherwise known as the perioperative mortality rate (POMR), is a credible indicator of the safety and quality of operative care. Its accuracy and usefulness as a metric, however, particularly one that enables valid comparisons over time or between jurisdictions, has been limited by lack of a standardized approach to measurement and calculation, poor understanding of when in relation to surgery it is best measured, and whether risk-adjustment is needed. Our aim was to evaluate the value of POMR as a global surgery metric by addressing these issues using 4, large, mixed, surgical datasets that represent high-, middle-, and low-income countries. METHODS: We obtained data from the New Zealand National Minimum Dataset, the Geelong Hospital patient management system in Australia, and purpose-built surgical databases in Pietermaritzburg, South Africa, and Port Moresby, Papua New Guinea. For each site, we calculated the POMR overall as well as for nonemergency and emergency admissions. We assessed the effect of admission episodes and procedures as the denominator and the difference between in-hospital POMR and POMR, including postdischarge deaths up to 30 days. To determine the need for risk-adjustment for age and admission urgency, we used univariate and multivariate logistic regression to assess the effect on relative POMR for each site. RESULTS: A total of 1,362,635 patient admissions involving 1,514,242 procedures were included. More than 60% of admissions in Pietermaritzburg and Port Moresby were emergencies, compared with less than 30% in New Zealand and Geelong. Also, Pietermaritzburg and Port Moresby had much younger patient populations (P < .001). A total of 8,655 deaths were recorded within 30 days, and 8-20% of in-hospital deaths occurred on the same day as the first operation. In-hospital POMR ranged approximately 9-fold, from 0.38 per 100 admissions in New Zealand to 3.44 per 100 admissions in Pietermaritzburg. In New Zealand, in-hospital 30-day POMR underestimated total 30-day POMR by approximately one third. The difference in POMR if procedures were used instead of admission episodes ranged from 7 to 70%, although this difference was less when central line and pacemaker insertions were excluded. Age older than 65 years and emergency admission had large, independent effects on POMR but relatively little effect in multivariate analysis on the relative odds of in-hospital death at each site. CONCLUSION: It is possible to collect POMR in countries at all level of development. Although age and admission urgency are strong, independent associations with POMR, a substantial amount of its variance is site-specific and may reflect the safety of operative and anesthetic facilities and processes. Risk-adjustment is desirable but not essential for monitoring system performance. POMR varies depending on the choice of denominator, and in-hospital deaths appear to underestimate 30-day mortality by up to one third. Standardized approaches to reporting and analysis will strengthen the validity of POMR as the principal indicator of the safety of surgery and anesthesia care.

Student knowledge: curriculum, assessment and reporting

At a time when national and international high-stakes testing has assumed such prominence, one might begin to wonder about the status of teacher judgement when assessing and reporting on children’s knowledge and skills against the descriptors specified in curriculum standards. Were standardised test results congruent with the judgements that teachers make when reporting on students’ achievement, concern about how one type of judgement might compare with another would perhaps be unwarranted. This article draws on research that has investigated whether standardised assessments in the state of Victoria, Australia are actually comparable with teacher’s judgements about their students’ work to illustrate that discrepancies do exist. These results have been interpreted within an analytical framework that derives from Aristotle’s (350BC/2000) distinction between three types of knowledge, namely epistemic, technical and phronetic knowledge.