Audit reports in Australia : 2005-2013: Preliminary Findings

This paper provides a preliminary summary of audit reports for Australian listed public companies for the period 2005 to 2013, focusing on auditor reporting in the most recent period 2011 to 2013. Prior research has shown that audit reports modified for uncertainty relating to the going concern assumption increased following the shock of the Global Financial Crisis (GFC) in late 2007. This occurred in Australia from 2008 where Xu et al. (2011) find that reports modified for going concern uncertainty increase from 12% in 2005 to 2007 to 18% in 2008 and 22% in 2009. Similar trends are observable for the United States as shown by an increase from 14% in 2003 to 21% in 2008 (Cheffers et al. 2010, Geiger et al. 2014). The aim of this report is to examine the frequency of the various types of audit reports issued in Australia during the period 2011 to 2013, with a focus on reports emphasizing significant uncertainty in regard to the going concern assumption.

Good Practice Report : Postgraduate Research and Coursework Degrees

Over the past decade, enrolments in postgraduate courses in Australian universities have risen by 34% (or from 258,164 in 2004 to 347,363 in 2013) (uCube, 2014). This substantial growth can be attributed to increased demand for postgraduate coursework as continuing professional education, the expansion of Higher Degrees Research (HDR) intakes, and the development of postgraduate research and coursework degrees in new fields. At the same time, the establishment of the Australian Qualification Framework (AQF) and national Tertiary Education Quality and Standards Agency (TEQSA), as well as the internationalisation of postgraduate education, have brought challenges and opportunities to the sector. During the past five years, the Australian Government Office for Learning and Teaching (OLT) and its predecessor bodies have funded a number of projects and Fellowships on postgraduate coursework and research degrees. They span diverse topics–from entry pathways and research training to supporting international and Indigenous students, examination, scoping studies of new and emergent programs, and effective supervision. In 2014 the OLT commissioned this good practice report to review the grants and fellowships conducted between 2009 and 2014. Encompassing twenty-seven learning and teaching projects and fellowships, the aims of this report include providing universities and academics with an overview of the current state of postgraduate study in Australia and the major influences upon it; a coherent overview of funded projects’ findings and outcomes; and a central point to access good practices, resources and tools in summary form. The objectives of this good practice report are to provide: • A literature review, which contextualises the projects within the Australian and international Higher Education environment, emphasises factors that currently influence postgraduate programs, and highlights challenges and opportunities for the sector. It also explains variations in postgraduate course types and definitions within the Australian Qualification Framework (AQF), and identifies key learning and teaching issues as well as good practices identified in scholarly research and position papers. • A collated overview of the twenty-seven national learning and teaching projects and fellowships on postgraduate coursework and research, including a summary of each project’s aims and objectives, methodologies, outcomes and resources. • A summative index of project characteristics (topics, themes and approaches) and inventory of scholarly research outcomes of the completed projects (publications, reports) as well as resources produced (tools, methods, good practice case studies), and their location (URL Links, references, etc.). • A summary of good practices that have been identified from the literature and the findings of completed projects. • A set of recommendations to address remaining gaps in the field and areas in which further work or development are appropriate. Bringing this work together will help enable university course teams to improve the delivery and development of existing postgraduate courses and to develop new ones, and it will provide academics with an overview of good practices and resources for teaching, supervising and supporting postgraduate students.

The cultures of Restaurant Australia: epicurean food experiences for tourists in south east Queensland

Tourism Australia’s launch of the ‘Restaurant Australia’ marketing campaign in 2014 is aimed at changing perceptions of the ‘prawn on the barbeque’ image of Australian culinary culture. The campaign is the government's response to global research that reveals that tourists want ‘good’ food and wine experiences (in Australia?). In effect, ‘Restaurant Australia’, and the AUS$10 million supporting it, is promoting? the notion that Australian tourism should provide epicurean food experiences associated with high quality and ‘authentic cultural’ tourism, rather than contrived versions of national identity articulated via stereotypical notions of national cuisine. This paper adopts a cultural tourism approach, especially in relation to theories of authenticity and the relationship of post-tourists, cultural tourists, and tactical tourists to examine two very different areas of wine and food production in Australia in the context of the Restaurant Australia campaign. In particular, it considers issues associated with defining Australian cuisine and the development of a narrative about Australia as a epicurean destination.

EphB4 localises to the nucleus of prostate cancer cells

The EphB4 receptor tyrosine kinase is over-expressed in a variety of different epithelial cancers including prostate where it has been shown to be involved in survival, migration and angiogenesis. We report here that EphB4 also resides in the nucleus of prostate cancer cell lines. We used in silico methods to identify a bipartite nuclear localisation signal (NLS) in the extracellular domain and a monopartite NLS sequence in the intracellular kinase domain of EphB4. To determine whether both putative NLS sequences were functional, fragments of the EphB4 sequence containing each NLS were cloned to create EphB4NLS-GFP fusion proteins. Localisation of both NLS-GFP proteins to the nuclei of transfected cells was observed, demonstrating that EphB4 contains two functional NLS sequences. Mutation of the key amino residues in both NLS sequences resulted in diminished nuclear accumulation. As nuclear translocation is often dependent on importins we confirmed that EphB4 and importin-α can interact. To assess if nuclear EphB4 could be implicated in gene regulatory functions potential EphB4-binding genomic loci were identified using chromatin immunoprecipitation and Lef1 was confirmed as a potential target of EphB4-mediated gene regulation. These novel findings add further complexity to the biology of this important cancer-associated receptor.

Supervising practice: Perspectives on the supervision of creative practice higher degrees by research

PhD supervision is a particularly complex form of pedagogical practice, and nowhere is its complexity more apparent than in new and emergent fields, such as creative practice Higher Degrees by Research (HDRs) where supervisors face the challenges of a unique, uncharted area of research training. While there is an increasing body of literature on postgraduate supervision, and another emerging body of research into what creative practice/practice-led/practice-based research is, so far little attention has been paid to matters associated with research education leadership and pedagogical aspects of supervision in creative practice disciplines.For this reason, this special issue brings together a range of perspectives on the supervision of creative practice PhDs in visual and performing arts, media production, creative writing, and design.

Speaking of supervision: A dialogic approach to building higher degree research supervision capacity in the creative arts

In the emergent field of creative practice higher degrees by research, first generation supervisors have developed new models of supervision for an unprecedented form of research that combines creative practice and written thesis. In a national research project, entitled 'Effective supervision of creative practice higher research degrees', we set out to capture and share early supervisors' insights, strategies and approaches to supporting their creative practice PhD students. From the insights we gained during the early interview process, we expanded our research methods in line with a distributed leadership model and developed a dialogic framework. This led us to unanticipated conclusions and unexpected recommendations. In this study, we primarily draw on philosopher and literary theorist Mikhail Bakhtin's dialogics to explain how giving precedence to the voices of supervisors not only facilitated the articulation of dispersed tacit knowledge, but also led to other 20 discoveries. These include the nature of supervisors' resistance to prescribed models, policies and central academic development programmes; the importance of polyvocality and responsive dialogue in enabling continued innovation in the field; the benefits to supervisors of reflecting, discussing and sharing practices with colleagues; and the value of distributed leadership and dialogue to academic development and supervision capacity building in research education.

The ultimate edge: The case for planning media for sustaining space communities

Governments and intergovernmental organisations have long recognised that space communities – the ultimate ‘settlements at the edge’ – will exist one day and have based their first plans for these on another region ‘at the edge’, the Antarctic. United States President Eisenhower proposed to the United Nations in 1960 that the principles of the Antarctic Treaty be applied to outer space and celestial bodies (State Department, n.d.). Three years later the UN adopted the Declaration of Legal Principles Governing the Activities of States in the Exploration and Use of Outer Space and in 1967 that became the Outer Space Treaty. According to the UN Office for Outer Space Affairs, ‘the Treaty was opened for signature by the three depository Governments (the Russian Federation, the United Kingdom and the United States of America) in January 1967, and it entered into force in October 1967’ (Office for Outer Space Affairs, n.d). The status of the treaty (at time of writing) was 89 signatories and 102 parties (Office for Disarmament Affairs, n.d.). Other related instruments include the Rescue Agreement, the Liability Convention, the Registration Convention and the Moon Agreement (Office for Outer Space Affairs, n.d.-a). Jumping to the present, a newsagency reported in July 2014 (Reuters, 2014) that the British Government had shortlisted eight aerodromes in its search for a potential base for the UK’s first spaceplane flights which Ministers want to happen by 2018 (UK Space Agency, 2014). The United States already has a spaceport, in New Mexico (Cokley, Rankin, Heinrich, & McAuliffe, 2013)...

Amenity grasses for salt-affected parks in coastal Australia

In February 2004, Redland Shire Council with help from a Horticulture Australia research project was able to establish a stable grass cover of seashore paspalum (Paspalum vaginatum) on a Birkdale park where the soil had previously proved too salty to grow anything else. Following on from their success with this small 0.2 ha demonstration area, Redland Shire has since invested hundreds of thousands of dollars in successfully turfing other similarly “impossible” park areas with seashore paspalum. Urban salinity can arise for different reasons in different places. In inland areas such as southern NSW and the WA wheatbelt, the usual cause is rising groundwater bringing salt to the surface. In coastal sites, salt spray or periodic tidal inundation can result in problems. In Redland Shire’s case, the issue was compacted marine sediments (mainly mud) dug up and dumped to create foreshore parkland in the course of artificial canal developments. At Birkdale, this had created a site that was both strongly acid and too salty for most plants. Bare saline scalds were interspersed by areas of unthrifty grass. Finding a salt tolerant grass is no “silver bullet” or easy solution to salinity problems. Rather, it buys time to implement sustainable long-term establishment and maintenance practices, which are even more critical than with conventional turfgrasses. These practices include annual slicing or coring in conjunction with gypsum/dolomite amendment and light topdressing with sandy loam soil (to about 1 cm depth), adequate maintenance fertiliser, weed control measures, regular leaching irrigation was applied to flush salts below the root zone, and irrigation scheduling to maximise infiltration and minimise run off. Three other halophytic turfgrass species were also identified, each of them adapted to different environments, management regimes and uses. These have been shortlisted for larger-scale plantings in future work.

Healthy soils for great turf, Proceedings of a workshop held at Cleveland, 20 February 2006.

This publication provides information on chemical, physical and biological aspects of soil, all of which contribute to a healthy soil environment for growing turfgrass.

Turf for tough times - keeping grass cover with less water, Proceedings of a seminar held at Redlands Research Station, Cleveland, Queensland, 6 June 2007.

Suitable for gaining some insights into important questions about the management of turf in dry times. Improve your product quality and avoid unnecessary losses. Can varieties help? How important are soils in conserving moisture and how do I measure my soil's condition? How can I make the best use of available water? Can water retaining amendments assist in establishing turf? Is recycled water a good option? Contains research results from turfgrass trials conducted by Queensland Government scientists for Queensland conditions.

Rice flower production guidelines for growers

Rice flower, an Australian native species, has been cultivated in appreciable quantities as a cut flower crop since 1991. Although the plant can be highly productive, achieving consistently high commercial yields can prove elusive. Rice Flower production guidelines for growers is essential reading for producers who would aspire to grow and market rice flower well. For anyone with an interest in new crop development, this book provides a valuable insight into the intricacies of growing an indigenous species commercially.

Functional evaluation of genetic variants associated with endometriosis near GREB1

STUDY QUESTION: Do DNA variants in the growth regulation by estrogen in breast cancer 1 (GREB1) region regulate endometrial GREB1 expression and increase the risk of developing endometriosis in women? SUMMARY ANSWER: We identified new single nucleotide polymorphisms (SNPs) with strong association with endometriosis at the GREB1 locus although we did not detect altered GREB1 expression in endometriosis patients with defined genotypes. WHAT IS ALREADY KNOWN: Genome-wide association studies have identified the GREB1 region on chromosome 2p25.1 for increasing endometriosis risk. The differential expression of GREB1 has also been reported by others in association with endometriosis disease phenotype. STUDY DESIGN, SIZE, DURATION: Fine mapping studies comprehensively evaluated SNPs within the GREB1 region in a large-scale data set (>2500 cases and >4000 controls). Publicly available bioinformatics tools were employed to functionally annotate SNPs showing the strongest association signal with endometriosis risk. Endometrial GREB1 mRNA and protein expression was studied with respect to phases of the menstrual cycle (n = 2-45 per cycle stage) and expression quantitative trait loci (eQTL) analysis for significant SNPs were undertaken for GREB1 [mRNA (n = 94) and protein (n = 44) in endometrium]. PARTICIPANTS/MATERIALS, SETTING, METHODS: Participants in this study are females who provided blood and/or endometrial tissue samples in a hospital setting. The key SNPs were genotyped using Sequenom MassARRAY. The functional roles and regulatory annotations for identified SNPs are predicted by various publicly available bioinformatics tools. Endometrial GREB1 expression work employed qRT-PCR, western blotting and immunohistochemistry studies. MAIN RESULTS AND THE ROLE OF CHANCE: Fine mapping results identified a number of SNPs showing stronger association (0.004 < P < 0.032) with endometriosis risk than the original GWAS SNP (rs13394619) (P = 0.034). Some of these SNPs were predicted to have functional roles, for example, interaction with transcription factor motifs. The haplotype (a combination of alleles) formed by the risk alleles from two common SNPs showed significant association (P = 0.026) with endometriosis and epistasis analysis showed no evidence for interaction between the two SNPs, suggesting an additive effect of SNPs on endometriosis risk. In normal human endometrium, GREB1 protein expression was altered depending on the cycle stage (significantly different in late proliferative versus late secretory, P < 0.05) and cell type (glandular epithelium, not stromal cells). However, GREB1 expression in endometriosis cases versus controls and eQTL analyses did not reveal any significant changes. LIMITATIONS, REASONS FOR CAUTION: In silico prediction tools are generally based on cell lines different to our tissue and disease of interest. Functional annotations drawn from these analyses should be considered with this limitation in mind. We identified cell-specific and hormone-specific changes in GREB1 protein expression. The lack of a significant difference observed following our GREB1 expression studies may be the result of moderate power on mixed cell populations in the endometrial tissue samples. WIDER IMPLICATIONS OF THE FINDINGS: This study further implicates the GREB1 region on chromosome 2p25.1 and the GREB1 gene with involvement in endometriosis risk. More detailed functional studies are required to determine the role of the novel GREB1 transcripts in endometriosis pathophysiology. STUDY FUNDING/COMPETING INTERESTS: Funding for this work was provided by NHMRC Project Grants APP1012245, APP1026033, APP1049472 and APP1046880. There are no competing interests.

The DOOR manual for plant nurseries

In the nursery industry, generic research conducted by government institutions is often not specific enough to be highly valued and adopted by the individual operator. Operators need practical solutions to their particular problems. Such problems almost invariably involve sets of conditions common to few other enterprises. This uniqueness reflects the almost infinite variation of options available in terms of species grown, media used, fertiliser, amendments and chemicals applied and the way water is supplied. The DOOR (Do Our Own Research) method advocates a relatively unexplored way of generating new, statistically sound research information in the nursery industry. The manual aims to enhance nursery operators' understanding and skills development in the following areas: critially evaluating opportunities and problems in the nursery environment, gathering relevant information, deriving and prioritising potential solutions to problems and opportunities, becoming familiar with the scientific method employed in testing potential solutions, carrying out statistically sound aand rigorous research, and developing recommendations that flow from the research information generated. The DOOR approach has application in a number of other industries and may provide important support at a time of declining research, development and extension investment by the public sector.

Should I grow wildflowers? Agrilink, your growing guide to better farming

Each Agrilink kit has been designed to be both comprehensive and practical. As the kits are arranged to answer questions of increasing complexity, they are useful references for both new and experienced producers of specific crops. Agrilink integrates the technology of horticultural production with the management of horticultural enterprises. REPRINT INFORMATION - PLEASE READ! For updated information please call 13 25 23 or visit the website www.deedi.qld.gov.au (Select: Queensland Industries – Agriculture link) This publication has been reprinted as a digital book without any changes to the content published in 2000. We advise readers to take particular note of the areas most likely to be out-of-date and so requiring further research: see detailed information on first page of the kit. Even with these limitations we believe this information kit provides important and valuable information for intending and existing growers. This publication was last revised in 2000. The information is not current and the accuracy of the information cannot be guaranteed by the State of Queensland. This information has been made available to assist users to identify issues involved in the production of wildflowers. This information is not to be used or relied upon by users for any purpose which may expose the user or any other person to loss or damage. Users should conduct their own inquiries and rely on their own independent professional advice. While every care has been taken in preparing this publication, the State of Queensland accepts no responsibility for decisions or actions taken as a result of any data, information, statement or advice, expressed or implied, contained in this publication.