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.

Part-time research students: are they producing knowledge where it counts?

Over the past twenty years, in Australia and overseas, there has been a steady growth in the numbers of part-time research students. It is possible to view this as substantially a product of "creeping credentialism" following from the previous growth in part-time coursework Masters degrees. However, research degrees are a different kind of credential and program to coursework degrees. They are not only about research training-- in the sense of teaching people how to conceptualise, plan, undertake, analyse and communicate research--but they are also "tested" by the candidate's production of some new and significant knowledge (especially in doctorates). Therefore, unlike coursework degrees, some new public "good" is created and added to the "stock of knowledge". Common criticisms of the "traditional" PhD research degree, in Australia and overseas, are that it is (now) too narrow and specialised for either the graduate or their research findings to be of utility beyond their specialism, the graduates are limited in their communication and workplace skills, and their employment opportunities are relatively weak, especially given the high costs of their research degrees. However, the rise of part-time candidature and of professional doctorates--commonly involving research in workplaces or professions-- suggests that, if this criticism is valid, it would be unlikely to be valid for part-time PhDs and professional doctorates. This article analyses these criticisms in relation to the ways in which part-time research students are positioned within the knowledge economy. It makes an argument for a greater understanding and analysis of the impact and benefits of part-time doctoral students to the knowledge economy and the public good.

Ten Australian ICU nurses` perceptions of organisational restructuring

The Australian healthcare system underwent radical reform in the 1990s as economic rationalist policies were embraced. As a result, there was significant organisational restructuring within hospitals. Traditional indicators, such as nursing absenteeism and attrition, increase during times of organisational change. Despite this, nurses' views of healthcare reform are under-represented in the literature and little is known about the impact of organisational restructuring on perceived performance. This study investigated the perceived impact of organisational restructuring on a group of intensive care unit (ICU) nurses' workplace performance. It employed a qualitative approach to collect data from a purposive sample of clinical nurses. The primary method of data collection was semi-structured interviews. Content analysis generated three categories of data. Participants identified constant pressure, inadequate communication and organisational components of restructuring within the hospital as issues that had a significant impact on their workplace performance. They perceived organisational restructuring was poorly communicated, and this resulted in an environment of constant pressure. Organisational components of restructuring included the subcategories of specialised service provision and an alternative administrative structure that had both positive and negative ramifications for performance.
To date, there has been little investigation of nurses' perceptions of organisational restructure or the impact this type of change has in the clinical domain. Participants in this study believed reorganisation was detrimental to quality care delivery in intensive care, as a result of fiscal constraint, inadequate communication and pressure that influenced their workplace performance.

Habit retraining for the management of urinary incontinence in adults (review)

Background
Habit retraining is toileting assistance given by a caregiver to adults with urinary incontinence. It involves the identification of an incontinent person's natural voiding pattern and the development of an individualised toileting schedule which pre-empts involuntary bladder emptying.

Objectives
To assess the effects of habit retraining for the management of urinary incontinence in adults.

Search strategy
We searched the Cochrane Incontinence Group specialised register (9 May 2002), MEDLINE (January 1966 to February 2004), EMBASE (January 1980 to Week 18-2002), CINAHL (January 1982 to February 2001), PsychINFO (January 1972 to August 2002), Biological Abstracts (January 1980 to December 2000), Current Contents (January 1993 to December 2001) and the reference lists of relevant articles. We also contacted experts in the field, searched relevant websites and hand searched journals and conference
proceedings.

Selection criteria
All randomised or quasi-randomised controlled trials comparing habit retraining delivered either alone or in conjunction with another intervention for urinary incontinence in adults.

Data collection and analysis
Data extraction and quality assessment were undertaken by at least two people working independendy of each other. Any differences were resolved by discussion. The relative risks for dichotomous data were calculated with 95% confidence intervals. Where data were insufficient for a quantitative analysis, a narrative overview was undertaken.

Main results
Three trials with a total of 337 participants met the inclusion criteria, describing habit retraining combined with other approaches compared with usual care. Participants were primarily care-dependent elderly women with concurrent cognitive and/or physical impairment, residing in either a residential aged-care facility or in their own home. Outcomes included incidence and/or severity of urinary incontinence, the prevalences of urinary tract infection, skin rash and skin breakdown, cost and caregiver preparedness, role strain and burden. Caregivers found it difficult to maintain voiding records and to implement the toileting program. A 61% compliance rate was reported in one trial .

There were no statistically significant differences in the incidence and in the volume of incontinence between groups. Within group analyses did however show improvements on these measures. Reductions were also reported for the intervention group in one study for skin rash, skin breakdown and in caregivers' perceptions of their level of stress. Descriptive data on the. intervention suggests that habit retraining is a labour-intense activity. Electronic loggers, used as an adjunct to caregiver-delivered wet/dry checks, were reported as providing more accurate data than that from caregiver conducted wet/dry checks. To date, no analysis of the time and resources associated with these comparisons is available.

Reviewers' conclusions
Data on habit retraining are few and of insufficient quality to provide a firm basis for practice.

Timed voiding for the management of urinary incontinence in adults (Review)

Background
Timed voiding is a fixed time interval toileting assistance program that has been promoted for the management of people with urinary incontinence who cannot participate in independent toileting. For this reason, it is commonly assumed to represent current practice in residential aged care settings.
Objectives
To assess the effects of timed voiding for the management of urinary incontinence in adults who cannot participate in independent toileting.
Search strategy
We searched the Cochrane Incontinence Group Specialised Register (28 February 2007), MEDLINE (January 1966 to November 2003), EMBASE (January 1980 to Week 18 2002), CINAHL (January 1982 to February 2001), PsycINFO (January 1972 to August 2002), Biological Abstracts (January 1980 to December 2000), Current Contents (January 1993 to December 2001) and the reference lists of relevant articles. We also contacted experts in the field, searched relevant websites and hand searched journals and conference proceedings.
Selection criteria
We selected all randomised and quasi-randomised trials that addressed timed voiding in an adult population and that had an alteration in continence status as a primary outcome. We included those trials that had assessed timed voiding delivered either alone or in combination with another intervention and compared it with either usual care, or no timed voiding, or another intervention.
Data collection and analysis
Data extraction and quality assessment were undertaken by at least two people working independently of each other. Any differences were resolved by discussion until agreement was reached. The relative risk for dichotomous data were calculated with 95% confidence intervals. Where data were insufficient to support a quantitative analysis, a narrative overview was undertaken.
Main results
Two trials with a total of 298 participants met the inclusion criteria. Both compared timed voiding plus additional intervention with usual care. In one of these timed voiding was combined with continence products, placement of a bedside commode for each participant, education to staff on transfer techniques, feedback and encouragement to staff, praise to participants for "successful responses" and administration of oxybutynin in small doses. The mean percentage who were incontinent when checked daily was 20% in the intervention group compared with 80% in the control group. No further between group analysis was possible from the data reported. The other trial combined timed voiding with a medical assessment and individualised medical management that was based on clinical data. Reduction in the number of participants with daytime and night-time incontinence was greater in the intervention group but this difference was statistically significant only for night-time wetting. There was no difference in the volume of urine lost as determined by pad weighing.
The methodological quality of these trials was not high based on the quality appraisal criteria of the Cochrane Incontinence Group. In particular, there was a lack of clarity regarding levels of blinding. It was not possible to combine data from trials. In both trials, the fixed schedule of toileting was combined with other interventions. The extent to which the results reflect the contribution of timed voiding is unknown because the trials' design did not allow assessment of the effects of the fixed schedule of toileting separately from other components of the interventions.
Authors' conclusions
The data were too few and of insufficient quality to provide empirical support for or against the intervention of timed voiding.

University planning and design under confucianism, colonialism, communism and capitalism : the Vietnamese experience

The university in Vietnam represents a thread of continuity that has managed to survive the political, economic and social turmoil faced so frequently by the Vietnamese people. This paper traces the evolution of the Vietnamese university in terms of its site planning and building design from the Hanoi Van Mieu, a Confucian 'temple of literature' which, built in 1070AD, is regarded as the country's first university, to today’s system of general and specialised universities and polytechnic institutions. In the late 1990s another step in the process of evolution began with the rationalization and amalgamation of the tertiary system to form two large, multi-campus and multi-disciplinary universities – the Hanoi National University and the Ho Chi Minh National University.

Modelling of fabric energy storage systems - a review

Fabric energy storage (FES) systems have gained in popularity in the recent years in response to the demand for energy efficient buildings. The dynamic heat transfer mechanisms of an FES require specialised techniques to predict its thermal performance. This requirement has been one of the barriers to the wider use of FES systems. Based on the research literature, this paper presents a critical review of the published mathematical models of FES systems. The paper discusses the usefulness of these models based on the following criteria: the inputs required; the accuracy of predictions; the ability to link with commercially available simulation software: and the degree of difficulty in using the models. The review found that the currently available mathematical models are either not able to predict the thermal behaviour of a building space with an FES system reliably or the models are too complicated and/or require too much specialised knowledge to make them useful.

Understanding the impact of organisational downsizing on knowledge sharing

Careful consideration by managers of the potential impact of the popular strategy of economic restructuring (downsizing) on organisational structure and culture could improve the quality of organisational knowledge sharing, however this influence has not yet been addressed in the knowledge management literature. This paper explores how a strategy of downsizing may reshape organisational structure and culture and inhibit organisational knowledge sharing, drawing on an interpretive case study of knowledge sharing in an information technology services function at a large Australian education service provider. Key findings indicate that when specialised teams are downsized, subcultures may develop where teams become mistrustful and insular, and knowledge sharing is constrained across teams. Further, when a hierarchical structure is present and downsizing occurs, managers may become more cautious about sharing knowledge with subordinates. The study also suggests that Internet technologies may play a key role in helping to compensate for the shortfall in knowledge stock resulting from downsizing. In conclusion, this paper highlights an important need for companies to consider the potential negative influences of downsizing on organisationalknowledge sharing.

Flavour as an analytical tool : an anti-inflammatory compound in olive oil

The chemical senses have been underutilised as analytical instruments, although as detectors of chemicals our senses are highly specialised biological machines. This paper reviews the current state of knowledge of the chemical senses. A novel technique was used to isolate and identify a flavour-active non-steroidal antiinflammatory compound in virgin olive oil.

Trends in consumer segmentation

This paper reviews academic and practitioner literature to identify some of the emerging trends in consumer segmentation. Our review suggests that a number of specialised segmentations have recently emerged, each utilising different techniques, methodologies and data inputs relevant to their respective strategic intent.

Unique marine Permian-Triassic boundary section from Western Australia

A unique marine Permian-Triassic boundary section containing rich oil source rocks has been continuously cored in a petroleum borehole from the Perth Basin of Western Australia. Such sequences, which provide a biostratigraphic and environmental record at the time of the largest extinction event of the past 500 million years, are globally rare, and this is the first to be documented in Australia. Throughout geological history there have been periods of global marine anoxia that commonly resulted in the widespread deposition of petroleum source rocks, most notably in the mid-Cretaceous and Late Jurassic. An apparent paradox is that, previously, source rocks have not been recognised in association with the Permian-Triassic boundary, despite widespread marine anoxia at this time. The Perth Basin source rocks contain abundant and unusual biomarkers, apparently related to the highly specialised and limited biota that flourished in the aftermath of the end-Permian extinction event. Local conditions may have favoured source-rock development, either due to higher productivity resulting from coastal upwelling or through enhanced preservation under strongly anoxic conditions.

Helmets for preventing injury in motorcycle riders

Background: Motorcycle crash victims form a high proportion of those killed or injured in road traffic accidents. Injuries to the head, following motorcycle crashes, are a common cause of severe morbidity and mortality. It seems intuitive that helmets should protect against head injuries but it has been argued that motorcycle helmet use decreases rider vision and increases neck injuries. This review will collate the 'current available evidence on helmets and their impact on mortality, and head, face and neck injuries following motorcycle crashes.

Objectives: To quantify the effectiveness of wearing a motorcycle helmet in reducing mortality and head and neck injury following motorcycle crashes.

Search strategy: Databases including the Cochrane Injuries Group Specialised Register, Cochrane Central Register of Controlled Trials (The Cochrane Library issue 1,2003), MEDLINE (January 1966 to February 2003), EMBASE (January 1985 to February 2003), CINAHL (January 1982 to February 2003), IRRD (International Road Research Documentation), TRANSDOC, TRIS (Transport Research Information Service), ATRI (Australian Transport Index) (1976 to Feb 2003), Science Citation Index were searched for relevant articles. Web sites of traffic and road accident research bodies including government agencies were also searched. Reference lists from topic reviews, identified studies and bibliographies were examined for relevant articles.

Selection criteria: We considered for inclusion studies that investigated a population of motorcycle riders who had crashed, examining helmet use as an intervention and with outcomes that included one or more of the following: death, head, neck or facial injury. Studies included any that compared an intervention and control group and, therefore, included any randomised controlled trials, non-randomised controlled trials, cohort, case-control and cross-sectional studies. Ecological and case series studies were excluded.

Data collection and analysis: Two reviewers independently screened reference lists for eligible articles. Two reviewers independently assessed articles for inclusion criteria. Data were abstracted by two independent reviewers using a standard abstraction form.

Main results: Fifty-three observational studies were identified of varying quality. Despite methodological differences there was a remarkable consistency in results, particularly for mortality and head injury outcomes. Motorcycle helmets appear to reduce the risk of mortality although, due to heterogeneity in study design, an overall estimate of effect was not calculated. There was some evidence that the effect of helmets on mortality is modified by speed. Motorcycle helmets were found to reduce the risk of head injury and from five well-conducted studies the risk reduction is estimated to be 72% (OR 0.28, 95%CI 0.23,0.35). Insufficient evidence was found to estimate the effect of motorcycle helmets compared with no helmet on facial or neck injuries. However, studies of poorer quality suggest that helmets have no effect on the risk of neck injuries and are protective for facial injury. There was insufficient evidence to demonstrate whether differences in helmet type confer more or less advantage in injury reduction.

Conclusions: Motorcycle helmets reduce the risk of mortality and head injury in motorcycle riders who crash, although the former effect may be modified by other crash factors such as speed. Further well-conducted research is required to determine the effects of helmets and different helmet types on mortalIty, head, neck and facial injuries. However, the findings suggest that global efforts to reduce road traffic injuries may be facilitated by increasing helmet use by motorcyclists.

Human resources development for sustainable aquaculture in the new millennium

Human resources development (HRD) is pivotal to aquaculture development in the new millennium, particularly so in the changing global pressure for all development to be environmentally and socially acceptable, irrespective of the economic status of nations. In the above context, HRD in the aquaculture sector has to have a more holistic approach, and the type of training provided has to be changed accordingly. Most nations in which aquaculture plays a significant role in poverty alleviation recognise that HRD is a key to sustained development of the sector. The types and levels of training required in the sector in the foreseeable future are discussed. The need to increase specialised training, particularly for researchers, in some of the developing nations likely to play adominant role in the aquaculture sector in the ensuing years, is also underlined. Examples are presented to indicate that current development programmes do not cater to HRD to the extent that is desirable to have a long-term impact.