Cross-sector transfer of consolidated financial reporting - conceptual concerns

This article addresses a major concern about the use of particular accounting concepts, notably those of control and assets, for whole-of-government consolidated financial reporting. While whole-of-government consolidated financial reports may resemble the formats required by accounting standards and so provide a benchmark for comparative purposes, inherent weakness in the specification of underpinning concepts means that proper and full application of the consolidation methodology cannot be assumed. A study of the whole-of-government consolidated financial reports of the Commonwealth, state and territory governments of Australia revealed that significant assets, obligations and controlled entities have not been included.

Exploring the issues in sustainable development journal reporting

There is concern about the environmental claims organisations make in corporate social reports and advertising. Similar concerns may also occur with reporting of environmental initiatives in journals. This paper explores what information is being conveyed in academic and industry journals. In particular, we examine the types of projects that are discussed and the level of detail provided in the reporting of sustainable development initiatives to identify what is being communicated and whether there is substance to the reporting. The results show that there are issues with the lack of detail reported and its anecdotal nature.

Indian student concerns about violence : exploring student perceptions

While considerable attention has been given to the spate of attacks on Indian students in Australia in 2009 and 2010, less attention has been paid to how the students who were at the centre of the furore perceived the violence. In this paper we explore the perceptions of Indian postgraduate and undergraduate male students studying in Melbourne, Australia, based on data gathered in focus groups. Analysis revealed four broad themes in students' explanations for the attacks: race hate versus opportunism, intercultural issues, systemic ineffectiveness, and media reporting. Students' perceptions of the reasons for the attacks were divided in some areas and aligned in others. There was divergence among students about whether the attacks were race hate crime or opportunistic, and about intercultural issues. Students' perceptions were aligned on issues of systemic ineffectiveness and media reporting. In the current context of decreased international enrolments from Indian students, in which we seek to better understand them, the findings provide implications for international student policy and planning priorities.

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.

Children's body image concerns and eating disturbance: a review of the literature

In recent years a large number of studies have examined body image concerns, and early symptoms of eating disturbance among children. However, to date there has been no synthesis or evaluation of these studies. The purpose of the present article is to review and evaluate the research that has examined body image concerns, and eating attitudes and behaviors among children 6 to 11 years of age. The instruments used to assess body image concerns and eating disturbance in children closely resemble those used with adolescents and adults. Overall, the psychometric data for these instruments are very good and there is sufficient evidence indicating that they can be used reliably and validly. In addition, similar variables to those studied in adolescent and adult samples have been found to be associated with children's body image concerns and early eating disturbance. These include gender, age, body mass index, race, sociocultural pressures, and self-concept. Our understanding of the development of body image concerns and eating disturbance in children is limited, however, by the fact that most of the research in this field has been based on cross-sectional data, and the studies have focused almost exclusively on weight-loss cognitions and behaviors.

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.

Health impact assessment in Australia and New Zealand: an exploration of methodological concerns

This paper explores methodological issues raised by recent attempts to promote the use of health impact assessment (HIA) in Australia and New Zealand. The experiences from both countries are used to highlight important aspects of the debate about the relevance of HIA in appraising both policies and projects particularly in the three broad areas: inclusivity, legitimacy, and method. Many countries are attempting to develop HIA for use in policy development without due consideration of either important methodological issues or the workforce development and capacity-building necessary for its successful implementation.

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.

Accountability, completeness, credibility and the audit expectations gap

This article deals with two concerns in achieving greater accountability in social reports: the lack of completeness of reporting, and the lack of credibility of reports. The article focuses, in particular, on the role of social audits in improving the completeness and credibility of reporting, thereby reducing the audit expectations gap. We suggest that this gap arises due to an over-emphasis on the validity of performance data at the expense of addressing completeness and credibility, both of which, we argue, require stakeholder involvement. The article reviews recent guidelines aimed at ensuring that companies produce reports that are complete in all material respects including those produced by the Global Reporting Initiative and the Federation des Experts Comptables Europeens, focusing particularly on AccountAbility's AA1000 Standard and AA1000S Assurance Standard. Finally, the article considers the development of a practical approach to social audit following principles increasingly being incorporated into developing assurance guidelines aimed at reducing the audit expectations gap.