Indigenous Australian accountants : why so few? A historical and cultural perspective

At a time when there is a growing call for Indigenous Australians to become self-sustainable and self-governing (Smith, 2002, Dodson & Smith, 2003, Martin, 2003) the very small number of Indigenous Australians in the accounting profession raises the question "why so few?" The number of Certified Practicing Accountants and Chartered Accountants of Australia is approximately 150,000 and to date only nine (9) qualified Indigenous Australian accountants have been located, representing 0.006%. This paper analyses the barriers faced by Indigenous Australians within the context of theories of cultral identity and colonisation of Australia. These theories are propounded as a means of exploring why there are so few Indigenous Australians represented in the accounting profession. An overview of colonial rule implemented by the British government from settlement of Australia in 1788, through to modern day Australia will be forwarded in an effort to draw out the implication of colonial rule on the development of Indigenous Australians whilst paying particular attention to the cultural identity of Indigenous Australians and the influence this has had on their career choices.

Professionalisation and accounting in China: a historical and comparative review

While applied broadly within the setting of accounting and some other occupations, “a profession” is a particularly Western concept with peculiarly British origins. Additionally, the significance of such status and the process of “professionalisation” by which it is acquired remain beset by lingering uncertainties. Examination of the sociology of the accounting occupation within non-Western locations can contribute to exposing and clarifying these problematic and contingent aspects of occupational stratification, as well as assist in redressing the bias towards English-speaking and European countries within the accounting history literature. Proceeding from these theoretical premises, a historical and comparative study of the accounting occupation within China is undertaken. This seeks to integrate the world’s most populous nation into the historical narrative of the professionalisation of accounting, and reinforces – often vividly – that accountants’ work status is not bound to any predetermined trajectory which is innate to the occupation. Instead, the variety of localised and time-specific variables which constitute the occupational context are shown to exert a dominating influence.

lCT and educational (dis) advantage: families, computers and contemporary social and educational inequalities

Because access to new technologies is unequally distributed, there has been considerable debate about the growing gap between the so-called information-rich and information-poor. Such concerns have led to high-profile information technology policy initiatives in many countries. In Australia, in an attempt to 'redress the balance between the information rich and poor' by providing 'equal access to the World Wide Web' (Virtual Communities, 2002), the Australian Council of Trade Unions, Virtual Communities (a computer/software distributor) and Primus (an Internet provider) in late 1999 formed an alliance to offer relatively inexpensive computer and Internet access to union members in order to make 'technology affordable for all Australians' (Virtual Communities, 2002). In this paper, we examine four families, one of which had long-term Information and Communication Technologies (lCT) access, and three of which took advantage of the Virtual Communities offer to get home computer and Internet access for the first time. We examine their engagement with lCT and suggest that previously disadvantaged family members are not particularly advantaged by their access to lCT.

Marketing Social Change: A Comparative Historical and Methodological Analysis of Anti-Smoking Endeavors

Even though assessing social marketing endeavors proves to be challenging, evaluators can learn from previous campaigns and identify which facets of social marketing events, programs and campaigns need to be improved. Additionally, by analyzing social movements and evaluating how they connect to social marketing, we can gain a clearer view on ways to ameliorate the field of social marketing. As social marketing becomes increasingly sophisticated and similar to commercial marketing, there is hope that social marketing can yield higher rates of success in the future. Friend and Levy (2002) claimed that it was nearly impossible to compare social marketing endeavors using quantitative criteria and advocate the use of qualitative methods. However, if social marketing scholars developed a more systematic paradigm to assess events, programs and campaigns employing a combination of both quantitative and qualitative methods, then it would be easier to establish which social marketing efforts generated more success than others. When there are too many confounding variables, conclusions cannot always be drawn and evaluations may not be viewed as legitimate. As a result, critics become skeptical of social marketing’s value and both the importance and credibility of social marketing decline. With the establishment of proper criteria and evaluation methods, social marketing can progress and initiate more social change.

Public relations, sophistry and the rhetoric of democracy

The intention of this paper is to explain the activities of public relations in terms of rhetorical theory and the history of sophistry. There is a burgeoning field of study in the US which is incorporating much cultural and communication theory into both historical and contemporary perspectives on these two ancient arts. Consequently, an examination of the purposive communication activities of public relations offers an opportunity to involve semiotics as a central concept for analysing the creation and maintenance of democratic thought and institutions. This paper highlights Peircean semiotics in this respect and suggests the relevance of Peirce's notion of the 'Pragmatic Maxim' and his use of the concept of 'habit' in terms of how public relations might be said to 'cast' the quality of the democracy which we experience.

Estimating expected excess returns using historical and option-implied volatility

We test the relation between expected and realized excess returns for the S&P 500 index from January 1994 through December 2003 using the proportional reward-to-risk measure to estimate expected returns. When risk is measured by historical volatility, we find no relation between expected and realized excess returns. In contrast, when risk is measured by option-implied volatility, we find a positive and significant relation between expected and realized excess returns in the 1994–1998 subperiod. In the 1999–2003 subperiod, the option-implied volatility risk measure yields a positive, but statistically insignificant, risk-return relation. We attribute this performance difference to the fact that, in the 1994–1998 subperiod, return volatility was lower and the average return was much higher than in the 1999–2003 subperiod, thereby increasing the signal-to-noise ratio in the latter subperiod.

Microsatellites revealed no genetic differentiation between hatchery and contemporary wild populations of striped catfish, Pangasianodon hypophthalmus (Sauvage 1878) in Vietnam

Aquaculture of the striped catfish, Pangasianodon hypophthalmus (Sauvage 1878), in Vietnam has become one of the fastest growing primary food production sectors in the world. Although a demand on quantity of fingerlings is currently reached, it is likely that the long term quality of the stocks may be uncertain due to lacking of genetic broodstock management measures. The present study employed five microsatellite loci to investigate levels of genetic variation of the stripped catfish of the current wild stocks as well as of the selected hatcheries in Vietnam. The study included four hatchery populations and two wild populations spawned in 2005 in the Mekong and Bassac Rivers, and one wild population (spawned in 2006) in the Bassac River. The results showed no genetic differentiation among populations as revealed by F_ST and a model-based clustering method. AMOVA also showed no genetic differentiation between pooled wild and pooled hatchery populations while variation within groups was significant. Genetic variation of wild (mean number of alleles per locus, A = 4.80–6.20; allelic richness, A_r = 4.54–5.06; mean effective number of alleles per locus, A_e = 2.86–3.20; observed heterozygosity, H_o = 0.62–0.65; expected heterozygosity, H_e = 0.62–0.64) and hatchery populations (A = 4.60–5.20; A^_r = 4.10–4.83; A_e = 2.80–3.11; H_o = 0.61–0.66; H_e = 0.61–0.64) were not statistically different. There were no evidences for recent genetic bottleneck in all populations. Therefore it is implied that the hatchery stocks of striped catfish in Vietnam were founded from sufficient numbers of brooders and current population size is large. The domestication process is in an early stage.

Syphilis and AIDS : historical and social comparisons

Drawing on the literatures of history, sociology, epidemiology, and microbiology, this thesis compares syphillis with human immunodeficiency virus, with special reference to the social and historical factors likely to be relevant to the control or eradication of acquired imune dificiency syndrom (AIDS). The sudden appearance of a new disease causing suffering and death in a community, engenders apprehension and fear which is often manifested as hysteria against, and vilification of, those who have the disease. This fear is greatly increased should the disease be sexually-transmitted. Syphilis in a venereal form, occured in Europe toward the end of the 15th Century. Initially it was an acute, fulminating disease which rapidly spread through Europe and Asia. Attempts to control the disease have gone through periods of either partial successes or massive failures and have ended in frustration for the authorities. When the syndrome of acquired immune deficiency (AIDS) was first reported, it was seen in Western countries in homosexual men. However, as non-homosexual community members and children became infected, it became apparent to authorities that a pandemic was accurring. Within a few years, the disease was identified worldwide. Isolation of the virus (HIV-1), and development of test for detection of carriers, plus restoration of clean blood and blood-product supplies, have reassured the community to some extent. The history of syphilis shows that neither the epidemiological medical, nor the economic political approaches to disease control work, although there are positive aspects resulting from both. It is social responses that will offer the most hope in the long term for the control of AIDS and other sexually-transmitted diseases.

Culture and trade

This investigation emphasises the significant role socio-cultural considerations play in Australia's education sector initiatives in the Middle East, and the direct impact this has on wider Australian-Middle Eastern trade and strategic relations. In order to enhance these relations, there is an urgent need for Australia to develop a more sophisticated policy of engagement that moves away from historical and contemporary misconceptions.

Social justice in Australian higher education policy : an historical and conceptual account of student participation

This article provides a synoptic account of historically changing conceptions and practices of social justice in Australian higher education policy. It maps the changes in this policy arena, beginning with the period following the Second World War and concluding with an analysis of the most recent policy proposals of the Bradley Review. Concurrently, it explores the different meanings ascribed to social justice, equity and social inclusion over this time span and what these have meant and will mean for students, particularly those from low socio-economic backgrounds. It concludes that a relational understanding of social justice – ‘recognitive justice’ – is yet to inform student equity policy in higher education, although this is now what is required in the context of the planned shift from mass to universal participation.