An investigation of the boundaries of young children's reporting of non-experienced events

This thesis explored young children's reporting of non-experienced (false) events. It demonstrated that children can be led to provide convincing reports of plausible and implausible false events within both narrow and broad contextual frameworks. Further, it showed that investigative interviewers utilise questioning techniques that could elicit false-event reports from children.

Convergent journalism : the fundamentals of multimedia reporting

This book explains the phenomenon of media convergence, defines what has been until recently a confusing topic, describes the main business models, provides case studies of successful converged newsrooms around the world, and explains how to introduce convergence into the newsroom. Stephen Quinn provides a practical introduction to the changing landscape of news reporting, and has written a useful book for students and professionals alike.

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.

News values and country non-daily reporting

Australia's country, non-daily newspapers present journalism graduates with excellent opportunities to get a foot in the door, experience a wide range of journalistic responsibilities and compile an impressive portfolio. However, tertiary journalism courses largely ignore the unique news values, issues and challenges involved with country non-daily reporting. Considering a large percentage of future journalists are likely to enter the industry on a country non-daily, journalism education's current attitude has serious implications for the profession. However, this situation cannot be rectified until these specific news values, issues and challenges have been documented in order for them to be integrated into pedagogical models. This article documents the country non-daily's news values, issues and challenges, and indicates their importance to journalism training and education.

Give us a fair go! Legal obstacles to reporting sport on the internet

As the Internet becomes a mainstream conduit for business and communication, it can no longer be referred to as a “ lawless frontier" (De Zwart 1999, 112). The laws that regulate this environment, however, are not always obvious, particularly to reporters who have to collect stories for online newspapers, which are facing competition from their traditional sources of information. This article uses a case study of on-line sport to examine the legal pitfalls facing journalists reporting on-line.

Evaluation of the usefulness of 'Marvin'; a computerized assessment tool for investigative interviewers of children

This study examined the usefulness of a computerized developmental assessment tool, designed to provide investigative interviewers with knowledge about children's understanding of spatial, temporal, numerical, and color terms that may be relevant to the forensic setting. Specifically, the effect of the computer program (compared to a standard verbal and no assessment) was examined on 4- to 5-year-old children's recall of an independent event and their enjoyment of the interview process. In addition, children's performance on the computerized and verbal developmental assessment was compared with their performance when recalling the independent event. Overall, the children rated the assessment conducted on computer more favorably than the verbal assessment. Further, the verbal assessment elicited responses that were more consistent with their responses about the event than the computerized assessment. However, there was no difference in the accuracy and detail of children's responses about the independent event, irrespective of whether the children received the computerized or verbal assessment, or no assessment. Directions for future research are discussed.

Specialist training in investigative and evidential interviewing: is it having any effect on the behaviour of professionals in the field?

While numerous concerns have been voiced over the past decade regarding the inappropriate question styles of investigative and evidential interviewers, there has been relatively little research, discussion, and critique in relation to the content, structure, and efficacy of existing interviewer training courses. This article provides a brief up-to-date summary of the essential elements of an investigative or evidential interview, followed by a review of research relating to the effectiveness of training programs for forensic interviewers and the factors that are needed to promote the use of appropriate questioning techniques. Finally, this article offers recommendations for future research and for the revision of existing training programs in forensic interviewing.

Environmental initiatives: towards triple-bottom line reporting

The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives (GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, the study compared 425 annual reports over a two-year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple-bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

Reporting and the politics of difference : (non) disclosure on ethnic minorities

This article is based on two related research questions. First, what is the level of disclosure on ethnic minorities in the two sectors of the U.K. economy that historically have employed the most ethnic minorities: the banking and retail sectors? And secondly, what influences the (non)disclosure? It specifically investigates the level of disclosures from 1935 to 1998 and situates them within the changing social, political and economic context of this period. It is contended that the changing pattern of disclosure during this period can be understood with reference to changes in the political strategies for managing the threat of racism adopted by successive governments. The article provides some tentative theoretical reflections on the nature of the racism problematic and the way in which power may be seen to operate through (non)disclosure in this particular instance.

The ethical, social and environmental reporting-performance portrayal gap

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting-performance” portrayal gap is a key measure of the extent to which an organisation is accountable to its stakeholders. Alpha's disclosures concerning its ethical, social and environmental performance for the years 1993 and 1999 were compared with information obtained on Alpha's performance from other sources. Two different pictures of performance emerged leading to the conclusion that, in the case of Alpha, reports do not demonstrate a high level of accountability to key stakeholder groups on ethical, social and environmental issues. Of particular concern is the lack of “completeness” of reporting. Second, the article assesses the potential of recent standards or guidelines developed by the Global Reporting Initiative (GRI) and the Institute of Social and Ethical AccountAbility (AccountAbility) as well as the industry's own “responsible care” initiative to reduce this “reporting-performance” portrayal gap and improve corporate accountability. The conclusions point to the need for other measures to improve accountability including mandatory reporting guidelines, better developed audit guidelines, a mandatory audit requirement for MNCs and a radical overhaul of corporate governance systems.

Financial reporting for environmental and social responsibility: a normative strategic concept

Corporate responsibility demands that firms address environmental and social values in their firms' policy and key performance indicators. These are integrated through strategic planning and require firms to merge the long-term environmental and social values with short-term economic objectives and performance measures. Each firm's strategy will differ. This paper provides a normative reporting concept to connect the financial implications associated with long-term planning for environmental and social values, with short-term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing and variable costing are integrated to offer upstream information based on a product segment view.

Investigative interviewers' perceptions of their difficulty in adhering to open-ended questions with child witnesses

Best practice guidelines for conducting investigative interviews of children emphasise the importance of obtaining free narrative accounts with the use of open-ended questions. However, research indicates that most investigative interviewers underutilise open-ended questions, even following intensive training in their use. The aim of the current study was to explore investigative interviewers' perceptions of their difficulty in asking open-ended questions. During a training course on how to use open-ended questions, eight child abuse investigators were individually interviewed about why they had asked specific questions in a 10-minute mock interview conducted immediately earlier with a school child. Overall, three reasons were identified. These related to: 1. the specificity of the information required from children; 2. the unfamiliar nature of the open-ended discourse style; and 3. the complex distinction between open-ended versus specific questions. Each of these themes is discussed, along with the implications for trainers and researchers in child investigative interviewing.

The advantages of a proactive business response to human rights reporting

In a globalizing world, with shifting production, labor and consumer markets and increased competitiveness, human rights are gaining new practical relevance. The UN Global Compact presented by UN Secretary-General Kofi Annan to the World Economic Forum at Davos in 1999, sought to create a voluntary international corporate citizenship network to bring together private-sector and other social actors. Its central aim is to advance responsible corporate citizenship and universal social and environmental principles to meet the challenges of globalization. The business (and ethical) case for corporate engagement in human rights reporting is strengthening, although much still needs to be done. The Danish Human Rights and Business Project launched its 2006 educational project on company codes of conduct aimed at developing models for business in the pharmaceutical, steel, agricultural, logging, lumber, paper and cardboard, and apparel and textile industries, assessing company codes against international human rights standards.