Iraq's December 2005 election : reporting democratisation in the Australian and Middle Eastern print media

Throughout the coverage of Iraq since the Iran-Iraq War of the 1980s and especially since September 11, the Western mainstream Media have eschewed key historical and contextual data about Iraq, thereby serving to reduce and homogenize the complexity of the issues surrounding the region and the conflicts therein. In so doing, the media has tended towards Orientalism (Said, 1978) by trivialising Iraq and its people and thereby reinforcing the hegemony of the West over the ‘backward, barbaric’ East. Building on earlier research (Isakhan, 2005a), this paper further examines the reductive and homogenising reporting of Iraq in the Western media by using both quantitative and qualitative assessment methods to compare and contrast the discursive practices used to construct the Iraqi election of December 15, 2005 in Australia’s leading daily newspapers with newspapers from the Middle East. In essence, it finds that while the Australian media propagates Orientalism through its one-eyed coverage, the Middle Eastern papers are more contemplative, focusing on the impact that this election could have throughout the region.

Comparison of food industry policies and commitments on marketing to children and product (re)formulation in Australia, New Zealand and Fiji

Unhealthy food environments are known to be major drivers of diet-related non-communicable diseases globally, and there is an imperative for major food companies to be publicly accountable for their actions to improve the healthiness of food environments. This paper examines the prevalence of publicly available policies and commitments of major packaged food and soft drink manufacturers, and fast-food restaurants in Australia, New Zealand and Fiji with respect to reducing food marketing to children and product (re)formulation. In each country, the most prominent companies in each sector were selected. Company policies, commitments and relevant industry initiatives were gleaned from company and industry association websites. In Australia and New Zealand, there are a higher proportion of companies with publicly available marketing and formulation policies than in Fiji. However, even in Australia, a large proportion of the most prominent food companies do not have publicly available policies. Where they exist, policies on food marketing to children generally focus on those aged less than 12, do not apply to all types of media, marketing channels and techniques, and do not provide transparency with respect to the products to which the policies apply. Product formulation policies, where they exist, focus mostly on salt reduction and changes to the make-up of overall product portfolios, and do not generally address saturated fat, added sugar and energy reduction. In the absence of strong policies and corresponding actions by the private sector, it is likely that government action (e.g. through co-regulation or legislation) will be needed to drive improved company performance.

Does Internet reporting improve the accessibility of financial reporting in a global world? A comparative study of New Zealand and Indian companies

 The accessibility of business reporting, including financial reports on company websites is not necessarily increased by providing more information on websites. The quality of Internet-based information is affected by both the accessibility and quantity of information provided. However, the accessibility of the information is an under researched area. This paper contributes to the existing body of knowledge on webbased business reporting, by considering the dimension of accessibility in terms of website appearance and visual design from four different perspectives. The aim is to consider the differences that occur in website organisation as a way of considering the accessibility of information provided on company websites. The paper considers the differences in the accessibility of website information between New Zealand and Indian companies as a means of demonstrating the variation that can occur across countries as well as within the same reporting structure. We conclude that Internet financial reporting does provide the illusion of comparability but without a more sustained focus on the harmonisation of terminology and attributes included in Internet reporting, the potential for comparison is reduced.

Observations on ponticocythereis tricristata (Brady, 1880) from the Admiralty Islands, Papua New Guinea and comments on quaternary ostracod evolution within the sw Pacific Ocean

The ostracod species originally described as Cythere tricristata Brady, 1880 from the Admiralty Islands, Papua New Guinea, appears to belong to the SW Pacific and Australasian genus Ponticocythereis McKenzie, 1967 (sensu Warne & Whatley 1996). This interpretation is based on the presence of some posterior pointing scale-like spines on the carapace surface of this species. SEM images of the type material for Ponticocythereis tricristara n. comb., which are presented here for the first time, enable the clear differentiation of this species from the very similar Ponticocythereis ichthyoderma (Brady, 1890), Ponticocythereis quadriserialis (Brady, 1890) and Ponticocythereis laingensis (Wouters, 1981). As a consequence of the subdued manifestation of scale-like or blade-like spines on adult specimens of P. tricristata, this species closely resembles juvenile rather than adult specimens of some other Ponticocythereis species. This ontogenetic/phylogenetic relationship suggests that paedomorphic processes were significant in the Quaternary evolutionary radiation of Ponticocythereis species within tropical SW Pacific and Australasian regions.

Corporate financial disclosure practices in Asian and Middle Eastern countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study. 

'New heaven and new earth': translation and conversion on Aneityum

The idea that 19th-century Europeans and Islanders faced each other across virtually impassable linguistic and cultural boundaries has been a model for Pacific ethnohistory and can, perhaps, be traced in part to the Sapir-Whorf theory of linguistic incommensurability. Based on a case study concerning the translation of the Aneityum [Anejom] bible in Southern Vanuatu in the mid-19th century, the article considers whether the engagement between Islanders and missionaries might be better investigated through the dynamic dialogic model of Bakhtin and Voloshinov: thus speakers and interlocutors on Aneityum actively sought to understand each other through debates and dialogues about the new deity and His place in the spiritual cosmos of the island. The article first discusses the Protestant missionary defence of linguistic parity and commensurability and the formal practices of 19th-century British bible translation; then analyses debates on the new God's efficacy between missionary John Geddie and Nohoat, the foremost sorcerer of the area; and concludes by considering the translation of words particularly important to the Christian faith.

Export-led growth hypothesis: evidence from Papua New Guinea and Fiji

Purpose - This paper aims to examine the export-led growth hypothesis for Fiji and Papua New Guinea (PNG).

Design/methodology/approach – The paper investigates the export-led growth hypothesis for Fiji and PNG who have been facing dismal economic growth performances over the last couple of decades.

Findings – Findings of the study suggest that for Fiji there is evidence of export-led growth in the long-run, while for PNG there is evidence of export-led growth in the short-run.

Originality/value – The findings of this paper have important messages for policy makers given that export sectors in both countries investigated are underdeveloped due mainly to a sustained period of political instability.