The first 50 years of the annual endowed accounting research lecture series at the University of Melbourne

Carnegie and Edwards (2001) suggest that the formation of an organisational body is just one of the 'signals of movement' within the dynamic process of professionalisation of an occupation and they list the sponsoring of professorial posts and research activities at universities as further examples. While the literature on this process in Australia does refer to the sponsorship of chairs of accounting (Carnegie & Williams, 2001), little has been written identifying the range of other areas of sponsorship by the organised accounting bodies. This paper presents details of the first fifty years presentations of the Annual Accounting Research Lectures held at The University of Melbourne, Australia. They have been presented continuously since 1940, when they were inaugurated with sponsorship from the Commonwealth Institute of Accountants. The paper presents the first complete listing of details relating to the presenter (including name, gender, residency and occupational area), title of the paper, date of presentation (where known) and details of publication (where appropriate). The initial and subsequent motivation for the presentation of the series and the influence of the lectures in promoting research and fostering relations between the professional bodies and the university, during a period of great significance in the development of accounting education and the professionalisation of accounting in Australia, is also discussed.

The first 10 years of accounting history as an international refereed journal : 1996-2005

This article undertakes a content analysis of publications in the first 10 years of the new series of the journal Accounting History. In so doing, it adds to the prior literature examining publishing patterns in the accounting history discipline. The article commences by providing an historical background to the introduction of the new series and the journal's editorial team. This is followed by a content analysis of the journal's research publications. This analysis examines patterns of authorship, the journal's most published authors, institutional and geographical affiliations of authors, author gender and article classifications.

The first nine years of 'accounting history' : 1996 to 2004

This paper adds to the prior literature examining publishing patterns in the accounting history discipline by undertaking a content analysis of publications in the first nine years of the new series of the journal Accounting History. The paper commences by providing an historical background to the introduction of the new series of the journal and the journal's editorial team. This is followed by an authorship analysis of the journal's research publications. This analysis examines patterns of authorship (single and multi-authored papers), the journal's most published authors, institutional and geographical affiliations of authors (including international collaboration and changes over the nine year period) and author gender.

Strategic public land use assessment and planning in Victoria : over 30 years of trailblazing but where to from here?

Conflict over the appropriate uses and management of public land have been a feature of the Australian political landscape for at least the past 30 years. While various attempts have been made to establish land use assessment and planning institutions in various jurisdictions, the success of these often short lived attempts at institutional approaches for managing land use conflict have been patchy at best. The experience in the State of Victoria has been somewhat different, with public land use assessment and planning having been informed by a series of independent statutory bodies since 1970 (the Land Conservation, Environment Conservation, and Victorian Environmental Assessment Councils). To some degree at least the value of this approach is indicated by the extent to which Victoria’s bioregions are now protected in conservation reserves. However, while there has always been a statutory body in operation, the roles and responsibilities of these bodies have been subject to significant legislative change, with existing bodies replaced by new bodies in 1997 and 2001. Justifications for these reforms included changing circumstances and new understandings about environmental management, as well as changing views about public administration. As a way of contributing to enhancing the design of institutions for mediating land use conflict and contributing to sustainable land use and management, this paper investigates the lessons that can be learnt from the Victorian experience by examining the implications of the changing roles and responsibilities of these institutions, and then discussing possible future directions for strategic land use planning.

Integrating time-series hydroacoustics and video observations for detecting changes in benthic habitats

The ability to quantify change in marine benthic habitats must be considered a key goal of marine habitat mapping activities. Changes in distribution of distinct suites of benthic biological species may occur as a result of natural or human induced processes and these processes may operate at a range of temporal and spatial scales. It is important to understand natural small scale inter-annual patterns of change in order to separate these signals from potential patterns of longer term change. Work to describe these processes of change from an acoustic remote sensing stand point has thus far been limited due to the relatively recent availability of full coverage swath acoustic datasets and cost pressures associated with multiple surveys of the same area. This paper describes the use of landscape transition analysis as a means to differentiate seemingly random patterns of habitat change from systematic signals of habitat transition at a shallow (10–50 m depth) 18 km2 study area on the temperate Australian continental shelf between the years 2006 and 2007. Supervised classifications for each year were accomplished using independently collected high resolution (3 m cell-size) multibeam echosounder (MBES) and video-derived reference data. Of the 4 representative biotic classes considered, signals of directional systematic changes were observed to occur between a shallow kelp dominated class, a deep sessile invertebrate dominated class and a mixed class of kelp and sessile invertebrates. These signals of change are interpreted as inter-annual variation in the density and depth related extent of canopy forming kelp species at the site, a phenomenon reported in smaller scale temporal studies of the same species. The methods applied in this study provide a detailed analysis of the various components of the traditional change detection cross tabulation matrix allowing identification of the strongest signals of systematic habitat transitions across broad geographical regions. Identifying clear patterns of habitat change is an important first step in linking these patterns to the processes that drive them.

Gallery X series

The catalogue documents Bishop & Reis' "Gallery X Series" exhibited at three different spaces - WestWing Gallery (West Space), Seventh Gallery and Geelong Gallery - over three years. The series, in which they built and exhibited scale models of actual gallery spaces, sought to ask questions about the gallery system, its values and the relationship the viewer has to the work of art.

Ecosystem relevance of variable jellyfish biomass in the Irish Sea between years, regions and water types

Monitoring the abundance and distribution of taxa is essential to assess their contribution to ecosystem processes. For marine taxa that are difficult to study or have long been perceived of little ecological importance, quantitative information is often lacking. This is the case for jellyfish (medusae and other gelatinous plankton). In the present work, 4 years of scyphomedusae by-catch data from the 2007-2010 Irish Sea juvenile gadoid fish survey were analysed with three main objectives: (1) to provide quantitative and spatially-explicit species-specific biomass data, for a region known to have an increasing trend in jellyfish abundance; (2) to investigate whether year-to-year changes in catch-biomass are due to changes in the numbers or in the size of medusa (assessed as the mean mass per individual), and (3) to determine whether inter-annual variation patterns are consistent between species and water masses. Scyphomedusae were present in 97% of samples (N=306). Their overall annual median catch-biomass ranged from 0.19 to 0.92gm-3 (or 8.6 to 42.4gm-2). Aurelia aurita and Cyanea spp. (Cyanea lamarckii and Cyanea capillata) made up 77.7% and 21.5% of the total catch-biomass respectively, but species contributions varied greatly between sub-regions and years. No consistent pattern was detected between the distribution and inter-annual variations of the two genera, and contrasting inter-annual patterns emerged when considering abundance either as biomass or as density. Significantly, A.aurita medusae were heavier in stratified than in mixed waters, which we hypothesize may be linked to differences in timing and yield of primary and secondary productions between water masses. These results show the vulnerability of time-series from bycatch datasets to phenological changes and highlight the importance of taking species- and population-specific distribution patterns into account when integrating jellyfish into ecosystem models.

Mapping 100 years of Thornthwaite moisture index: Impact of climate change in Victoria, Australia

Geographer C. W. Thornthwaite proposed in 1948 a moisture index called Thornthwaite Moisture Index (TMI) as part of a water balance model for a new classification system for climate. The importance of TMI climatic classification has been recognised in many areas of knowledge and practice worldwide over the last 60 years. However, although past climate research was focused on developing adequate methods for climate classification, current research is more concerned with understanding the patterns of climate change. The use of TMI as an indicator for climate change is still an incipient area of research. The contributions of this paper are twofold. First, it is to fully document a methodology based on geostatistics adopted to produce a time series of TMI maps that are accurate and have high spatial resolution. The state of Victoria, in Australia, over the last century, is used as the case study. Second, by analysing these maps, the paper presents a general evaluation of the spatial patterns found in Victoria related to moisture variability across space and over time. Some potential implications of the verified moisture changes are discussed, and a number of ideas for further development are suggested. © 2014 Institute of Australian Geographers.

Time series analysis of the impact of tobacco control policies on smoking prevalence among Australian adults, 2001–2011

Objective: To determine the impact of tobacco control policies and mass media campaigns on smoking prevalence in Australian adults.
Methods: Data for calculating the average monthly prevalence of smoking between January 2001 and June 2011 were obtained via structured interviews of randomly sampled adults aged 18 years or older from Australia’s five largest capital cities (monthly mean number of adults interviewed: 2375). The influence on smoking prevalence was estimated for increased tobacco taxes; strengthened smoke-free laws; increased monthly population exposure to televised tobacco control mass media campaigns and pharmaceutical company advertising for nicotine replacement therapy (NRT), using gross ratings points; monthly sales of NRT, bupropion and varenicline; and introduction of graphic health warnings on cigarette packs. Autoregressive integrated moving average (ARIMA) models were used to examine the influence of these interventions on smoking prevalence.
Findings: The mean smoking prevalence for the study period was 19.9% (standard deviation: 2.0%), with a drop from 23.6% (in January 2001) to 17.3% (in June 2011). The best-fitting model showed that stronger smoke-free laws, tobacco price increases and greater exposure to mass media campaigns independently explained 76% of the decrease in smoking prevalence from February 2002 to June 2011.
Conclusion: Increased tobacco taxation, more comprehensive smoke-free laws and increased investment in mass media campaigns played a substantial role in reducing smoking prevalence among Australian adults between 2001 and 2011.

Testing for predictability in panels of any time series dimension

The few panel data tests for the predictability of returns that exist are based on the prerequisite that both the number of time series observations, T, and the number of cross-section units, N, are large. As a result, it is impossible to apply these tests to stock markets, where lengthy time series of data are scarce. In response to this, the current paper develops a new test for predictability in panels where N is large and T≥. 2 can be either small or large, or indeed anything in between. This consideration represents an advancement relative to the usual large-. N and large-. T requirement. The new test is also very general, especially when it comes to allowable predictors, and is easy to implement. As an illustration, we consider the Chinese stock market, for which data are available for only 17 years, but where the number of firms is relatively large, 160.