Standard business reporting in Australia : efficiency, effectiveness, or both?

The benefits of using eXtensible Business Reporting Language (XBRL) as a business reporting standard have been widely canvassed in the extant literature, in particular, as the enabling technology for standard business reporting tools. One of the key benefits noted is the ability of standard business reporting to create significant efficiencies in the regulatory reporting process. Efficiency-driven cost reductions are highly desirable by data and report producers. However, they may not have the same potential to create long-term firm value as improved effectiveness of decision making. This study assesses the perceptions of Australian business stakeholders in relation to the benefits of the Australian standard business reporting instantiation (SBR) for financial reporting. These perceptions were drawn from interviews of persons knowledgeable in XBRL-based standard business reporting and submissions to Treasury relative to SBR reporting options. The combination of interviews and submissions permit insights into the views of various groups of stakeholders in relation to the potential benefits. In line with predictions based on a transaction-cost economics perspective, interviewees who primarily came from a data and report-producer background mentioned benefits that centre largely on asset specificity and efficiency. The interviewees who principally came from a data and report-consumer background mentioned benefits that centre on reducing decision-making uncertainty and decision-making effectiveness. The data and report consumers also took a broader view of the benefits of SBR to the financial reporting supply chain. Our research suggests that advocates of SBR have successfully promoted its efficiency benefits to potential users. However, the effectiveness benefits of SBR, for example, the decision-making benefits offered to investors via standardised reports, while becoming more broadly acknowledged, remain not a priority for all stakeholders.

Adverse weather effects on bus ridership

This study focuses on weather effects on daily bus ridership in Brisbane, given bus’ dominance in this city. The weather pattern of Brisbane varies by season according to its sub-tropical climate characteristics. Bus is prone to inclement weather condition as it shares the road system with general traffic. Moreover, bus stops generally offer less or sometimes no protection from adverse weather. Hence, adverse weather conditions such as rain are conjectured to directly impact on daily travel behaviour patterns. There has been limited Australian research on the impact of weather on daily transit ridership. This study investigates the relationship between rainy day and daily bus ridership for the period of 2010 to 2012. Overall, rainfall affects negatively with varying impacts on different transit groups. However, this analysis confirmed a positive relationship between consecutive rainy days (rain continuing for 3 or more days). A possible explanation could be that people may switch their transport mode to bus to avoid high traffic congestion and higher accident potentiality on rainy days. Also, Brisbane’s segregated busway (BRT) corridor works favourably towards this mode choice. Our study findings enhance the fundamental understanding of traveller behaviour, particularly mode choice behaviour under adverse weather conditions.

Durability performance of carbon fibre-reinforced polymer strengthened circular hollow steel members under cold weather

The use of circular hollow steel members has attracted a great deal of attention during past few years because of having excellent structural properties, aesthetic appearance, corrosion and fire protection capability. However, no one can deny the structural deficiency of such structures due to reduction of strength when they are exposed to severe environmental conditions such as marine environment, cold and hot weather. Hence strengthening and retrofitting of structural steel members is now very imperative. This paper presents the findings of a research program that was conducted to study the bond durability of carbon fibre-reinforced polymer (CFRP) strengthened steel tubular members under cold weather and tested under four-point bending. Six number of CFRP-strengthened specimens and one unstrengthened specimen were considered in this program. The three specimens having sand blasted surface to be strengthened was pre-treated with MBrace primer and other three were remained untreated and then cured under ambient temperature at least four weeks and cold weather (3 C) for three and six months period of time. Quasi-static tests were then performed on beams to failure under four-point bending. The structural response of each specimen was predicted in terms of failure load, mid-span deflection, composite beam behaviour and failure mode. The research outcomes show that the cold weather immersion had an adverse effect on durability of CFRP-strengthened steel structures. Moreover, the epoxy based adhesion promoter was found to enhance the bond durability in plastic range. The analytical models presented in this study were found to be in good agreement in terms of predicting ultimate load and deflection. Finally, design factors are proposed to address the short-terms durability performance under cold weather.

Student reporting abroad : a journalism project built on internationalisation

This article updates research by the writer on overseas reporting trips for Australian Journalism students, conducted since 2000. It describes changing educational contexts, with expanded internationalisation and work integrated learning. A precursor of both, the trips project provides a Faculty-level model for implementing such changes. Previous research, to 2008, recorded 60 students making nine field trips, to South-east Asia, China, Papua New Guinea or Europe. Participants working as foreign correspondents for campus-based media outlets, would apply that experience to theoretical work, e.g. on international journalism or inter-cultural issues. The research has supported arguments for internationalisation of the curriculum, positing that intensified experience will concentrate the mind, improve skills and stimulate reflection. The present work goes further, with more individual and detailed probing of student responses. As a case study, nine participants travelling to South-east Asia and Europe in 2012 documented their experience and their reflective work. The investigation concludes such travel programs can be highly effective in core learning.

Go your own way : reporting of fundraising in Australian charity financial statements

Australian charities are facing increased public scrutiny of their financial reports, which must now be submitted to the national regulator, the Australian Charities and Not-for-profits Commission. Some may wish to use reports to create so-called 'fundraising efficiency league tables'. This article seeks to provide a description of current best practice in fundraising financial reporting by examining annual reports that have been recognised with industry awards. We find a wide variation in how terms have been used, with no patterns discernible. Moreoever, reporting is influenced by regulatory requirements in the relevant jurisdiction, which differ substantially. It is unlikely that league tables will be meaningful if constructed from charities' current annual financial statements.

Issues to consider when developing mandatory reporting legislation and policy to improve discovery of child abuse

In the United Kingdom, recent investigations into child sexual abuse occurring within schools, the Catholic Church and the British Broadcasting Corporation, have intensified debate on ways to improve the discovery of child sexual abuse, and child maltreatment generally. One approach adopted in other jurisdictions to better identify cases of severe child maltreatment is the introduction of some form of legislative mandatory reporting to require designated persons to report known and suspected cases. The debate in England has raised the prospect of whether adopting a strategy of some kind of mandatory reporting law is advisable. The purpose of this article is to add to this debate by identifying fundamental principles, issues and complexities underpinning policy and even legislative developments in the interests of children and society. The article will first highlight the data on the hidden nature of child maltreatment and the background to the debate. Secondly, it will identify some significant gaps in knowledge that need to be filled. Thirdly, the article will summarise the barriers to reporting abuse and neglect. Fourthly, we will identify a range of options for, and clarify the dilemmas in developing, legislative mandatory reporting, addressing two key issues: who should be mandated to report, and what types of child maltreatment should they be required to report? Finally, we draw attention to some inherently different goals and competing interests, both between and within the various institutions involved in the safeguarding of children and the criminal prosecution of some offenders. Based on this analysis we offer some concluding observations that we hope contribute to informed and careful debate about mandatory reporting.

Mandatory Reporting Laws for Child Sexual Abuse in Australia : A Legislative History

This work conducts a comprehensive historical review and analysis of the legislative principles for mandatory reporting of child sexual abuse in each State and Territory of Australia. The research traces and explains all the significant changes in the development of the laws in each jurisdiction since their inception in 1969 to the year 2013. The research also identifies why the legislation changed in each jurisdiction, covering research into publicly available records, focusing on significant government inquiries and law reform reports, and parliamentary debates. The research is situated within a treatment of the modern discovery of child sexual abuse as a widespread phenomenon of significant public health concern.

Developing countries and the potential of mandatory reporting laws to identify severe child abuse and neglect

This chapter considers the key characteristics of different types of child abuse and neglect, and outlines the nature and justifiability of mandatory reporting laws. The issue of whether these laws may be useful for child protection in developing countries with emerging economies is an important one. ‘Developing country’ is a term used by various institutions to describe a nation which has a lower living standard, industrial base, and human development index (HDI) compared to other countries (World Bank 2012; United Nations Development Programme 2013). In the context of developing countries, the chapter addresses two questions: first, might some forms of maltreatment be more suited to mandatory reporting than others? Second, what options for child protection may be considered by developing countries, taking into account children’s needs, cultural conditions and practices, economic imperatives, and the different levels of preparedness to implement child protection strategies?

Summarising and reporting sugarcane locomotive run statistics from TOTools and GPS data

The majority of sugar mill locomotives are equipped with GPS devices from which locomotive position data is stored. Locomotive run information (e.g. start times, run destinations and activities) is electronically stored in software called TOTools. The latest software development allows TOTools to interpret historical GPS information by combining this data with run information recorded in TOTools and geographic information from a GIS application called MapInfo. As a result, TOTools is capable of summarising run activity details such as run start and finish times and shunt activities with great accuracy. This paper presents 15 reports developed to summarise run activities and speed information. The reports will be of use pre-season to assist in developing the next year's schedule and for determining priorities for investment in the track infrastructure. They will also be of benefit during the season to closely monitor locomotive run performance against the existing schedule.

Weather variability and influenza A (H7N9) transmission in Shanghai, China: A Bayesian spatial analysis

Abstract Background A novel avian influenza A (H7N9) virus was first found in humans in Shanghai, and infected over 433 patients in China. To date, very little is known about the spatiotemporal variability or environmental drivers of the risk of H7N9 infection. This study explored the spatial and temporal variation of H7N9 infection and assessed the effects of temperature and rainfall on H7N9 incidence. Methods A Bayesian spatial conditional autoregressive (CAR) model was used to assess the spatiotemporal distribution of the risk of H7N9 infection in Shanghai, by district and fortnight for the period 19th February–14th April 2013. Data on daily laboratory-confirmed H7N9 cases, and weather variability including temperature (°C) and rainfall (mm) were obtained from the Chinese Information System for Diseases Control and Prevention and Chinese Meteorological Data Sharing Service System, respectively, and aggregated by fortnight. Results High spatial variations in the H7N9 risk were mainly observed in the east and centre of Shanghai municipality. H7N9 incidence rate was significantly associated with fortnightly mean temperature (Relative Risk (RR): 1.54; 95% credible interval (CI): 1.22–1.94) and fortnightly mean rainfall (RR: 2.86; 95% CI: 1.47–5.56). Conclusion There was a substantial variation in the spatiotemporal distribution of H7N9 infection across different districts in Shanghai. Optimal temperature and rainfall may be one of the driving forces for H7N9.

Australian print media framing of mandatory reporting

Mandatory reporting is a key aspect of Australia’s approach to protecting children and is incorporated into all jurisdictions’ legislation, albeit in a variety of forms. In this article we examine all major newspaper’s coverage of mandatory reporting during an 18-month period in 2008-2009, when high-profile tragedies and inquiries occurred and significant policy and reform agendas were being debated. Mass media utilise a variety of lenses to inform and shape public responses and attitudes to reported events. We use frame analysis to identify the ways in which stories were composed and presented, and how language portrayed this contested area of policy. The results indicate that within an overall portrayal of system failure and the need for reform, the coverage placed major responsibility on child protection agencies for the over-reporting, under-reporting, and overburdened system identified, along with the failure of mandatory reporting to reduce risk. The implications for ongoing reform are explored along with the need for robust research to inform debate about the merits of mandatory reporting.