Theory and accountability : the case of government consolidated financial reporting

The objective in this study is to examine the existing literature regarding the antecedents to public sector accountability performance by including a new variable: preparer-commanders’ beliefs about the usefulness of whole-of-government consolidated financial reporting. Goldberg’s (1965) Commander Theory was used as a relevant theoretical framework. Survey results provided insights into the beliefs of preparer-commanders as to the usefulness of whole-of-government consolidated financial reports for the discharge of accountability. While there appears to be a view that such reports may be useful for decision-making purposes, there is relatively less evidence to suggest that this type of information is suitable for the purposes of government resource allocation decisions.

The impact of client attitudes on the selection of contractors

This research is concerned with identifying prequalification criteria that both clients and contractors believe are good indicators of future construction performance. Criteria used in the past have been developed by clients in a largely idiosyncratic manner with little or no consultation with the contractors affected. The methodology chosen for the research was a survey which probed stakeholder attitudes to commonly used prequalification criteria. This was carried out via a postal questionnaire involving contactors and clients across Australia. The data was analysed using Discriminant Analysis, which is a multivariate statistical approach that determines the differences between groups. The research is structured around 39 criteria that were developed as part of a whole-of–government task force into best practice in procurement. The findings identified the most important criteria from both a client’s perspective, and a contractor’s perspective. The purpose was to discover if those differences reduce the effectiveness of the procurement process. This paper contributes to a more clarified understanding of the impact or contrasting views between the stakeholders involved in the prequalification process. This work is innovative because it is one of a few pieces of research that showed that clients and contractors do actually have divergent opinions on the importance of some criteria currently relied upon in the decision making process. The most important prequalification criteria are identified and possible reasons for these differences are discussed.

How can the impact of cultural development work in local government be measured? Towards more effective planning and evaluation strategies

The field of cultural development in local government is relatively new, with most councils only having dedicated staff or teams within the last ten to fifteen years. Challenges are associated with that newness in the areas of planning, goal setting and formal evaluation of achievements in relation to goals. How can the best decisions be made about what is needed? How can the outcomes of that work be evaluated? What should be measured and how? This paper explores these challenges and presents some solutions. Program Logic is introduced as a methodology for effective planning and evaluation of cultural development work in local government. The need for both performance and outcome evaluation of cultural development work is discussed, as are the levels of evaluation required; considering the contribution of individual workers, departments, whole of council and the overall community outcomes. Factors beyond the influence of local government, which impact the outcomes of arts initiatives, are also considered in arguing that more sophisticated evaluation processes are required.

How to make the rhetoric of joined-up government really work

"Joined-up' government and 'whole-of-government' approaches have evolved over the past two decades from the simple 'one-stop-shop' concept to much more formal organisational structures mandated at the highest levels. In many cases, the participants in these developments were learning on the job, as they responded to community and political demands for better service delivery and more accountability. This paper looks back at some of those developments and proposes a schema to assess and place policies, strategies and programs.

Environmental and cultural change on the Mt Eccles lava-flow landscapes of southwest Victoria, Australia

The Gunditjmara people developed a socio-economic system based on the modification of wetland ecosystems associated with the Mt Eccles lava flow primarily for sustainable production and management of the highly nutritious shortfin eel (Anguilla australis). This paper examines the environmental history of these landscapes since their inception about 30 000 years ago, through palaeoecological analysis of sediment cores from associated lakes and swamps, in order to contribute to an understanding of the causes and timing of cultural transformation. Two records cover the whole of the 30 000 year history of the landscape while two others provide evidence of change within the Holocene. A great deal of variation within the landscape is revealed, both temporally and spatially, with opportunities for human exploitation through the whole recorded period. Although most features of the records can be explained by natural landscape development and climate change, some human modification can be suggested from around the Pleistocene—Holocene transition while more obvious indications of management relating to eel aquaculture are evident from about 4000 cal. yr BP that appear to include adaptations to the onset of a drier and more variable climate. The study has implications for the explanation of intensification of settlement in Australia more generally within the mid to late Holocene.

Riparian vegetation has disproportionate benefits for landscape-scale conservation of woodland birds in highly modified environments

1. Identifying landscape patterns that allow native fauna to coexist with human land use is a global challenge. Riparian vegetation often persists in anthropogenic environments as strips of natural or semi-natural vegetation that provide habitat for many terrestrial species. Its relative contribution to landscape-scale conservation is likely to change as environments become increasingly modified. We used a ‘whole of landscape’ approach to test the hypothesis that riparian vegetation offers disproportionate benefits, relative to non-riparian vegetation, for the conservation of woodland birds in highly modified agricultural landscapes. 2. We selected 24 landscapes, each 100 km2, along a gradient of landscape change represented by decreasing cover of native vegetation (from 60% to <2%), in an agricultural region in SE Australia. Bird species were systematically surveyed at three riparian and seven non-riparian sites in wooded vegetation in each landscape. 3. Riparian sites supported a greater richness of woodland-dependent species, a group of conservation concern, than did non-riparian sites. The composition of assemblages also differed between site types. 4. At the landscape scale, the pooled richness of bird assemblages at riparian and non-riparian sites, respectively, decreased with overall loss of tree cover despite constant sampling effort. Within landscapes, the β-diversity of woodland species among non-riparian sites increased (composition became less similar) as landscape tree cover declined. In contrast, riparian assemblages were relatively stable with no change in β-diversity. Importantly, as landscape tree cover declined, the proportion of woodland species uniquely present at riparian sites increased and made a greater contribution to overall landscape diversity. 5. Synthesis and applications. Landscape-scale richness of woodland species declines as landscape tree cover is lost. In highly depleted landscapes, riparian vegetation retains a relatively rich, stable assemblage compared with that in heterogeneous remnants of non-riparian vegetation and consequently contributes disproportionately to landscape-scale diversity. These observations, together with the diverse benefits of riparian vegetation for aquatic ecosystems, mean that protection and restoration of riparian vegetation is a high priority in anthropogenic environments. Importantly, such actions are directly amenable to individual land managers, and the benefits will accumulate to enhance the persistence and conservation of species at landscape and regional scales.

The new law of torts

The New Law of Torts third edition continues to question whether foundational principles and policies of torts law, reflect the social and moral values of modern Australian society. Living up to its name as The New Law of Torts, this book has been up-dated with the latest legislative and judicial development as well as the recent major cases, reflecting the changing nature of tort law.This is an essential and accessible text as it provides a clear and succinct discussion of the interface between the statutory regime in each jurisdiction and the common law. It comprehensively covers the law as it is applicable to the whole of Australia. The book has clearly delineated parts, sections and topics for each genus of torts (trespass, action on the case, statutory wrongs, etc.), and each species (battery, assault, negligence, nuisance). Headings and sub-headings provide useful breaks in the text, and selected cases are used not only as authorities, but also as illustrations of principle and judicial reasoning.

General approach for electrochemical functionalization of glassy carbon surface by in situ generation of diazonium ion under acidic and non-acidic condition with a cascade protocol

Immobilization of catechol derivatives on GC electrode surfaces can be performed by in situ generation and reduction of nitrocatechol. We present the oxidative nitration of catechol in the presence of nitrous acid followed by electrochemically reduction of the generated nitro aromatic group to the corresponding amine group and its conversion to diazonium cation at the electrode surface to yield a surface covalently modified with catechol. In this manner, some derivatives of catechol can be immobilized on the electrode surface. Whole of the process is carried out in Triethylammonium acetate ionic liquid as an inert and neutral medium (pH∼7.0). Surface coverage can be easily controlled by the applied potential, time and concentration of catechol. After modification, the electrochemical features of modified surface have been studied. Also modified GC electrode exhibited remarkable catalytic activity in the oxidation of NADH. The catalytic currents were proportional to the concentration of NADH over the range 0.01-0.80 mM. This condition can be used for modification of GC surfaces by various aromatic molecules for different application such as design of sensors and biosensors. © 2014 Elsevier Ltd. All rights reserved.

The effect of community interventions on alcohol-related assault in Geelong, Australia

Alcohol has consistently been demonstrated to increase levels of aggression and violence, particularly in late night licensed venues. Since 2005, the City of Geelong in Australia has implemented a substantial number of interventions to reduce alcohol related violence, including a liquor accord, increased police surveillance, ID scanners, CCTV, a radio network and an alcohol industry sponsored social marketing campaign. The aim of the current study is to assess the individual and collective impact of community interventions on indicators of alcohol-related assaults in the Geelong region. This paper reports stage one findings from the Dealing with Alcohol-related problems in the Night-time Economy project (DANTE) and specifically examines assault rate data from both emergency department presentations, ICD-10 classification codes, and police records of assaults. None of the interventions were associated with reductions in alcohol-related as-sault or intoxication in Geelong, either individually or when combined. However, the alcohol industry sponsored social marketing campaign ‘Just Think’ was associated with an increase in assault rates. Community level interventions appeared to have had little effect on assault rates during high alcohol times. It is also possible that social marketing campaigns without practical strategies are associated with increased assault rates. The findings also raise questions about whether interventions should be targeted at reducing whole-of-community alcohol consumption.

Australian government budget balance numbers: the hybrid nature of public sector accrual accounting

Purpose - The purpose of this paper is to analyse the nature and comparability of budget balance (surplus/deficit) numbers headlined by the Australian Commonwealth Government and the governments of the six Australian States and the two Australian Territories. It does this in the context of the transition to Australian accounting standard AASB 1049 Whole of Government and General Government Sector Financial Reporting. Design/methodology/approach - A case study research method is adopted, based on a content/documentary analysis of the headline budget balance numbers in the general government sector budget statements of each of the nine governments for the eight financial years from 2004-2005 to 2011-2012. Findings - Findings indicate some variation in the measurement bases adopted and a number of departures from the measurement bases prescribed in the reporting frameworks, including AASB 1049. Findings also reveal that none of the nine governments have headlined a full accrual based budget balance number since the implementation of AASB 1049 in 2008. Research limitations/implications - While the study focuses on the Australian general government sector environment, it has significant implications in highlighting the ambiguity in the government budget balance numbers presented and the monitoring and information asymmetry problems that can arise. Research findings have wider relevance internationally in highlighting issues arising with the public sector adoption of accrual accounting. Practical implications - The paper highlights the manner in which governments have been selective in the manner in which they present important budget aggregates. This has important practical and social implications, as the budget balance number is one of the most important measures used to evaluate a government's fiscal management and responsibility. Originality/value - The paper represents the first detailed examination of aspects of the effect of the transition to AASB 1049.

Hydraulic economy and logographic writing in ancient China: factor of topography

Chinese civilisation is characterised by two distinctive features – a strong centralised administration and the system of logographic writing. This paper investigates nature’s powerful impacts on human development, in terms of organisation and communication in ancient China. It argues that ancient China’s topography played a crucial role in the formation of ancient Chinese civilisation and its hydraulic economy pushed the state stronger than society, hence a strong centralised government emerged.

On the welfare costs of business-cycle fluctuations and economic-growth variation in the 20th century

Lucas (1987) has shown a surprising result in business-cycle research: the welfare cost of business cycles are very small. Our paper has several original contributions. First, in computing welfare costs, we propose a novel setup that separates the effects of uncertainty stemming from business-cycle fluctuations and economic-growth variation. Second, we extend the sample from which to compute the moments of consumption: the whole of the literature chose primarily to work with post-WWII data. For this period, actual consumption is already a result of counter-cyclical policies, and is potentially smoother than what it otherwise have been in their absence. So, we employ also pre-WWII data. Third, we take an econometric approach and compute explicitly the asymptotic standard deviation of welfare costs using the Delta Method. Estimates of welfare costs show major differences for the pre-WWII and the post-WWII era. They can reach up to 15 times for reasonable parameter values -β=0.985, and ∅=5. For example, in the pre-WWII period (1901-1941), welfare cost estimates are 0.31% of consumption if we consider only permanent shocks and 0.61% of consumption if we consider only transitory shocks. In comparison, the post-WWII era is much quieter: welfare costs of economic growth are 0.11% and welfare costs of business cycles are 0.037% - the latter being very close to the estimate in Lucas (0.040%). Estimates of marginal welfare costs are roughly twice the size of the total welfare costs. For the pre-WWII era, marginal welfare costs of economic-growth and business- cycle fluctuations are respectively 0.63% and 1.17% of per-capita consumption. The same figures for the post-WWII era are, respectively, 0.21% and 0.07% of per-capita consumption.

On the welfare costs of business-cycle fluctuations and economic-growth variation in the 20th century

Lucas(1987) has shown a surprising result in business-cycle research: the welfare cost of business cycles are very small. Our paper has several original contributions. First, in computing welfare costs, we propose a novel setup that separates the effects of uncertainty stemming from business-cycle uctuations and economic-growth variation. Second, we extend the sample from which to compute the moments of consumption: the whole of the literature chose primarily to work with post-WWII data. For this period, actual consumption is already a result of counter-cyclical policies, and is potentially smoother than what it otherwise have been in their absence. So, we employ also pre-WWII data. Third, we take an econometric approach and compute explicitly the asymptotic standard deviation of welfare costs using the Delta Method. Estimates of welfare costs show major diferences for the pre-WWII and the post-WWII era. They can reach up to 15 times for reasonable parameter values = 0:985, and = 5. For example, in the pre-WWII period (1901-1941), welfare cost estimates are 0.31% of consumption if we consider only permanent shocks and 0.61% of consumption if we consider only transitory shocks. In comparison, the post-WWII era is much quieter: welfare costs of economic growth are 0.11% and welfare costs of business cycles are 0.037% the latter being very close to the estimate in Lucas (0.040%). Estimates of marginal welfare costs are roughly twice the size of the total welfare costs. For the pre-WWII era, marginal welfare costs of economic-growth and business-cycle uctuations are respectively 0.63% and 1.17% of per-capita consumption. The same gures for the post-WWII era are, respectively, 0.21% and 0.07% of per-capita consumption.

Predicting the potential distribution of the alien invasive American bullfrog (Lithobates catesbeianus) in Brazil

The non-native invasive anuran Lithobates catesbeianus is presently distributed in Brazil, especially in the Atlantic Rainforest biodiversity hotspot. Here, we use a maximum entropy ecological niche modeling algorithm (i) to model the North American native geographic distribution of this species and (ii) to project that model onto the whole of Brazil. After applying a threshold value that balances commission and omission errors, the projection results suggested high probabilities of occurrence mostly in southern and southeastern Brazil. We also present the first report on the species known distribution in Brazil, showing good agreement with model predictions. If the predictive map is interpreted as depicting invasiveness potential of L. catesbeianus, strategies to prevent further invasion in Brazil should be focused especially in the Atlantic Rainforest biodiversity hotspot.