Reasons stated by commencing students for studying engineering and technology

Responses were collected from commencing engineering students and an inventory of reasons stated for electing to study engineering was developed. Commencing engineering students were strongly career oriented; they believed that engineering would be an interesting and rewarding career that would offer enjoyment and career options. No difference was found in the principal reasons stated by respondents based on gender or course of study. On-campus students nominated principally career-related reasons for their choice of study (71 percent). While career-related reasons were still important for off-campus students, the most frequent type of responses were related to career upgrading (43.9 percent).

Accountants and valuations in Australian family court proceedings

This paper investigates issues related to the role of accountants in presenting expert evidence in the form of share valuations in Family Court of Australia proceedings. By providing a background to the valuation rules applied by the Family Court and examining relevant cases, the paper emphasises that considerable ambiguity exists. The paper highlights some of the inconsistencies that are evident from reported decisions and stresses the difficulties that judges have experienced with valuations presented by accountants in Family Court cases. It is evident that the courts, despite the legal precedents, continue to have considerable difficulty with valuation issues and methodologies. By exploring issues related to accounting based valuations in the context of Australian family law cases, the present paper examines accounting in a particular social and institutional setting. The paper is interdisciplinary in nature, in that issues extending over accounting, finance and legal boundaries are considered.