When There's Love

This work is an installation featuring three video projections, music and mirror balls. The three projections fill the walls with scrolling text borrowed from love song lyrics. Headphones in the gallery space allow you to hear a male voice sing the same words to an impromptu tune. Mirror balls send fragments of light spinning around the room while The Righteous Brothers’ Unchained Melody plays on repeat. This work emphasizes fragmentary, repetitious and spatio-temporal experiences of language in order to question the symbolic conventions of romance. By exaggerating and mixing hackneyed symbolic elements, this work extends on some of Nicolas Bourriaud’s theoretical insights into the creative and critical strategies of ‘postproduction’. In particular, it toys with the intersections between popular culture and inter-subjective experiences.

Grant Stevens : Are You Upset with Me?

Grant Stevens is ambivalent. The young Brisbane artist made his name with a series of computer-generated animated-text videos that explore clichés but seem undecided as to whether they are trivial and vacuous, profound and authentic or somehow both at once. Stevens plunders mass-media sources (the familiar image repertoire dished up by Hollywood, television, pop music and the Internet) as readymade content. He explores this everyday language, sometimes for its ambiguity, but more often for its almost uncanny lucidity. Resembling meditation and relaxation guides, his recent videos beg the question: what made us so anxious? This book examines Stevens' artistic output over the first ten years of his practice. It includes essays by Mark Pennings and Chris Kraus.

Were regulatory changes in reporting "abnormal items" justified? : evidence of intra-period classificatory earnings management practices in Australia

Purpose Managers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between ‘normal’ earnings and items classified as unusual, special, significant, exceptional or abnormal. Prior research has found that such intra-period classificatory choice is used as a form of earnings management. Prior to 2001, Australian accounting standards mandated that unusually large items of revenue and expense be classified as ‘abnormal items’ for financial reporting, but this classification was removed from accounting standards from 2001. This move by the regulators was partly in response to concerns that the abnormal classification was being used opportunistically to manage reported pre-abnormal earnings. This study extends the earnings management literature by examining the reporting of abnormal items for evidence of intra-period classificatory earnings management in the unique Australian setting. Design/methodology/approach This study investigates associations between reporting of abnormal items and incentives in the form of analyst following and the earnings benchmarks of analysts’ forecasts, earnings levels, and earnings changes, for a sample of Australian top-500 firms for the seven-year period from 1994 to 2000. Findings The findings suggest there are systematic differences between firms reporting abnormal items and those with no abnormal items. Results show evidence that, on average, firms shifted expense items from pre-abnormal earnings to bottom line net income through reclassification as abnormal losses. Originality/value These findings suggest that the standard setters were justified in removing the ‘abnormal’ classification from the accounting standard. However, it cannot be assumed that all firms acted opportunistically in the classification of items as abnormal. With the removal of the standardised classification of items outside normal operations as ‘abnormal’, firms lost the opportunity to use such disclosures as a signalling device, with the consequential effect of limiting the scope of effectively communicating information about the nature of items presented in financial reports.

Accounting Research Journal Editorial : "ARJ – The First 25 Years"

In this 25th year of publication of the Accounting Research Journal we pay tribute to the efforts of the dedicated Editors who have successfully guided and developed the journal since its inception in 1988. After the rapid growth in accounting and finance research in the 1970s and 1980s the absence of outlets in Asia-Pacific region to publish novel, timely and applied research became increasingly apparent. In response to this gap, ARJ’s first volume was published in 1988 by the School of Accountancy at the Queensland Institute of Technology (QIT), which became the Queensland University of Technology (QUT) in the following year. The founding Editor was Myles McGregor-Lowndes and his editorship continued for three years until Scott Holmes took over as Editor in 1991. In 1992, Robert Faff joined Scott Holmes as Joint Editor, and their joint editorship continued for six years until Robert Faff took the reins as Editor in 1998. At that time Scott remained as Associate Editor and the editorial team was joined by Roger Willett as Consulting Editor and Chris Lambert as Associate Editor. This arrangement continued until 2002 when Tim Brailsford was newly appointed as Managing Editor. The editorship returned to QUT in 2008 and was taken on by Chris Ryan with our support as Co-editors. Since 2011 we have been the Joint Editors. Table 1 lists the individuals who have been involved in editing ARJ over the 25-year period and their roles...

Supporting research at QUT : a tale of three librarians and a Creative Industries super-faculty

In 2012 the existing eight disciplines of Creative Industries Faculty, QUT combined with the School of Design (formerly a component of the Faculty of Built Environment and Engineering) to create a super faculty that includes the following disciplines: Architecture, Creative Writing & Literary Studies, Dance, Drama, Fashion, Film & Television, Industrial Design, Interior Design, Journalism, Media & Communication, Landscape Architecture, Music & Sound and Urban Design. The university’s research training unit AIRS (Advanced Information Retrieval Skills) is a systematic introduction to research level information literacies. It is currently being redesigned to reflect today’s new data intensive research environment and facilitate the capacity for life-long learning. Upon completion participants are expected to be able to: 1. Demonstrate an understanding of the theory of advanced search and evaluative strategies to efficiently yield appropriate resources to create original research. 2. Apply appropriate data management strategies to organise and utilize your information proficiently, ethically and legally. 3. Identify strategies to ensure best practice in the use of information sources, information technologies, information access tools and investigative methods. All Creative Industries Faculty research students must complete this unit into which CI Librarians teach discipline specific material. The library employs a team of research specific experts as well as Liaison Librarians for each faculty. Together they develop and deliver a generic research training program that provides researcher training in the following areas: Managing Research Data, QUT ePrints: New features for tracking your research impact, Tracking Research Impact, Research Students and the Library: Overview of Library Research Support Services, Technologies for Research Collaboration, Open Access Publishing, Greater Impact via Creative Commons Licence, CAMBIA - Navigating the patent literature, Uploading Publications to QUT ePrints Workshop, AIRS for supervisors, Finding Existing Research Data, Keeping up to date:Discovering and managing current awareness information and Getting Published. In 2011 Creative Industries initiated a new faculty specific research training program to promote capacity building for research within their Faculty, with workshops designed and developed with Faculty Research Leaders, The Office of Research and Liaison Librarians. “Show me the money” which assists staff to pursue alternative funding sources was one such session that was well attended and generated much discussion and interest. Drop in support sessions for ePrints, EndNote referencing software and Tracking Research Impact for the Creative Industries were also popular options on the menu. Liaison Librarians continue to provide one-on-one consultations with individual researchers as requested. This service assists Librarians greatly with getting to know and monitoring their researchers’ changing needs. The CI Faculty has enlisted two Research Leaders, one for each of the two Schools (Design and Media, Entertainment & Creative Arts) whose role it is to mentor newer research staff. Similarly within the CI library liaison team one librarian is assigned the role of Research Coordinator, whose responsibility it is to be the primary liaison with the Assistant Dean, Research and other key Faculty research managers and is the one most likely to attend Faculty committees and meetings relating to research support.

An analysis of the corporate governance practices of smaller listed Australian companies

We examine the corporate governance environment of smaller listed Australian firms to investigate the factors that determine how firms respond to recommendations contained in corporate governance codes. We group corporate governance recommendations into three distinct categories and argue that differences in adoption costs between categories, together with firm specific factors, determine a firm’s decision to conform with the recommendation or to explain the reasons for non-conformance. Analysis of the conformance by smaller firms with governance recommendations highlights substantial differences in adoption rates between categories of recommendations. Our results also reveal that the cost of adopting specific recommendations, together with profitability, external audit quality, and ownership dispersion, jointly explain a firm’s decision to ‘comply or explain’. This study provides insights for policy makers and regulators regarding the appropriateness of corporate governance recommendations for smaller firms

The impact of litigation risk on corporate prospective disclosure : a review of the empirical literature

We review the literature on the impact of litigation risk (a form of external governance) on corporate prospective disclosure decisions as reflected in management earnings forecasts. From this analysis we identify four key areas for future research. First, litigation risk warrants more attention from researchers; currently it tends to be treated as a secondary factor impacting MEF decisions. Second, it would be informative from a governance perspective for researchers to explore why litigation risk has a differential impact on MEF decisions across countries. Third, understanding the interaction between litigation risk and forecast/firm-specific characteristics is important from management, investor and regulatory perspectives but is currently under-explored Last, research on the litigation risk and MEF attributes link is piecemeal and incomplete, requiring more integrated and expanded analysis.

Balls up : the converse blank canvas project

Research background: For decades the Chuck Taylor All Star basketball shoe (first designed in 1921 by Converse, an American shoe company), has been an iconic item of fashion apparel, particularly for the youth oriented market - as a form of self expression and identify, adolescents have for generations been customising their Converse sneakers to create innovative and unique footwear. Although originally developed purely for sport, sneakers gradually crossed over into fashion and the majority of athletic shoes are now purchased for street fashion or leisure wear. Artisan Gallery (Brisbane), in conjunction with the exhibition Reboot: Function, Fashion and the Sneaker, a history of the sneaker, selected 20 designers to customise and re-design the classic Converse Chuck Taylor All Stars shoe and in doing so highlighted the diversity of forms possible for creative outcomes. As Artisan Gallery Curator Kirsten Fitzpatrick states “the ‘sports show’, designed to coincide with the Olympics, is also about exploring the sneaker as a platform for creativity... and (one) of the more bazaar creations was Dean Brough's deconstructed shoes to make men’s underwear.” The exhibition ran from 21 June – 16 August 2012: http://artisan-ideaskillproduct.blogspot.com.au/2012/06/converse-blank-canvas-project.html Research question: Even though the sneaker is a fashion item, it still is fundamentally used for foot protection and historically was aligned to ball sports, principally Basketball - as a fashion designers/practitioner how can I connect (in a whimsical manner) this history of usage for ball sports to the sneaker and re-design and re-use all the physical elements of the shoe to produce a unique wearable item of clothing - the selected medium for this challenge and experimentation was the classic archetypal men’s white boxer shorts. Artisan Statement BALLS UP - The Converse Sneaker, it’s almost impossible to imagine a better rounded item to maintain peak performance for all types of ball sports. Gentlemen, your other most precious balls also deserve this level of comfort and support to sustain the hard times – the Converse Boxer, balls up, bats out, get ready to play hard. Research contribution: The project highlighted some of the unique and diverse creative manifestations that are possible from the classic sneaker. From a fashion practitioners’ perspective, the design outcomes (men’s boxer short made from converse sneakers) demonstrated the strong association to iconic fashion apparel, and recognised the connection to wearability and comfort that is requisite in both footwear and men’s underwear. Research significance: The exhibition was viewed by in excess of 1000 people and generated exceptional media coverage and public exposure/impact. As Artisan Gallery Curator Kirsten Fitzpatrick states “20 of Brisbane's best designers were given the opportunity to customise their own Converse Sneakers, with The Converse Blank Canvas Project.” And to be selected in this category demonstrates the calibre of importance for design prominence.

Bear With Me

This project investigates musicalisation and intermediality in the writing and devising of composed theatre. Its research question asks “How does the narrative of a musical play differ when it emerges from a setlist of original songs?”, the aim being to create performance event that is neither music nor theatre. This involves composition of lyrics, music, action and spoken text, projected image: gathered in a script and presented in performance. Scholars such as Kulezic-Wilson(in Kendrick, L and Roesner, D 2011:34) outline the acoustic dimension to the ‘performative turn’ (Mungen, Ernst and Bentzweizer, 2012) as heralding “…a shift of emphasis on how meaning is created (and veiled) and how the spectrum of theatrical creation and reception is widened.” Rebstock and Roesner (2012) capture approaches similar to this, building on Lehmann’s work in the post-dramatic under the new term ‘composed theatre’. This practice led research draws influence from these new theoretical frames, pushing beyond ‘the musical’. Springing from a set of original songs in dialogue with performed narrative, Bear with Me is a 45 minute music driven work for children, involving projected image and participatory action. Bear with Me’s intermedial hybrid of theatrical, screen and concert presentations shows that a simple setlist of original songs can be the starting point for the structure of a complex intermedial performance. Bear with Me was programmed into the Queensland Performing Arts Centre’s Out of the Box Festival. It was first performed in the Tony Gould Gallery at the Queensland in June 2012. The season sold out. A masterclass on my playwriting methodology was presented at the Connecting The Dots Symposium which ran alongside the festival.

Marcel Cousins : every little thing

This review considers the artwork of Melbourne artist Marcel Cousins showed at Ryan Renshaw Gallery, Brisbane in April 2012. The review traces Cousins' doctoral study in Tokyo. It then assesses his paintings and installations that explore the transformation of generic objects in exhibition contexts, as well as the aesthetic dimensions of such processes.

Extending the ABC's public service remit through ABC Pool

Historically, the public service broadcaster (PSB) acted beyond its institutional broadcasting remit by initiating and facilitating activities to support cultural infrastructure and national identity (Wilson, Hutchinson and Shea 2010). The recent focus to develop new content delivery platforms and services (Debrett 2010) signifies a semantic shift from the PSB to the public service media (PSM) organisation. The Australian PSM organisation, the Australian Broadcasting Corporation (ABC) has moved beyond the era of ‘online’ publishing to incorporate Web 2.0 technologies to foster new relationships with the audience (Walker 2009) and engage in production activities with participatory cultures (Jenkins 2006). This shift presents opportunities and challenges to traditional media production, the existing editorial policies and governance models, and raises questions around the value of PSM experimental and innovative activities. Further, the incorporation of information communication technologies and participatory cultures challenge the core values of ‘public service’ within PSM. This paper examines ABC Pool (abc.net.au/pool) as a means of extending the ABC’s public service remit by incorporating participatory cultures into the production and governance models of the corporation and critically analyses the public value of such innovative experiments.

Slow horizon

“Slow Horizon” is comprised of six lenticular panels hung in an even, horizontal sequence. As the viewer moves in front of the work, each panel alternates subtly between two vertical colour gradients. From left to right, the panels move through yellow, orange, magenta and violet to ‘midnight blue’. Together, the coloured panels comprise an abstract horizon line that references the changing nature of light at sunset. The scale, movement and chromatic qualities of the panels also allude to the formal characteristics of the screen technologies that pervade contemporary visual culture. “Slow Horizon” contributes to studies in the field of contemporary art. It is particularly concerned with the relationships between abstraction, colour, signification and perception. Since early Modernity, debates concerning representation and the formal qualities of the picture plane have been fundamental to art practice and theory. These debates have often dovetailed with questions of art’s capacity to generate shifts in thought and perception. Practitioners such as Ellsworth Kelly, James Turrell and Ed Ruscha have variously used block and blended colour to engage in these formal, symbolic and perceptual potentials of colour. Using a practice-led research methodology, “Slow Horizon” furthers this creative inquiry. By conflating the reductive visual logics of abstraction and minimalism with the iconic, romantic evocations of sunset imagery, it questions not only the contemporary relationship between abstraction and image-making, but also art’s ability to create moments of stillness and contemplation in a context significantly shaped by screen technologies. “Slow Horizon” has been exhibited internationally as part of “Supermassive” at LA Louver Gallery, Venice, California in 2013. The exhibition was reviewed in The Los Angeles Times.

David M. Thomas : a party disguised as work or work disguised as a party

This article discusses David M. Thomas' 2012 exhibition at Boxcopy. Thomas' exhibition conflates the space of the studio with that of the gallery. In doing so, he draws out complex relationships between production and presentation, subjectivity and sociality. This article focuses on these aspects of Thomas' creative exploration of identity and its mutability through art making.

The fishtown series

Fishtown is a series of mediated animated works which embody artistic conceptions of ambience and explore the interplay between foreground and background. The series draws upon a representation of natural patterns and rhythms in the ambient environment and is produced using a hybrid style of animation process that incorporates motion capture, dynamics and keyframe animation to construct a biomemtic peripheral rhythm. The display of the work is a crucial part of the project, and contributes a considerable amount to the reception of the work. Based on the ambient conceptions defined by Cage, Eno and Bizzocchi, ambient animation should incorporate some form of ambient display. As Eno (1978) states, it should be as ignorable as it is interesting. The ultimate intention is to place the work outside the gallery setting, to provide a more neutral ambient setting for the viewing of the work, and therefore the use of an ambient display is necessary if the work is to be situated in an ambient setting. Craig Walsh is a contemporary artist producing work for large scale projections in ambient settings. Completing Walsh's masterclass in 2011 (Tanawha Arts and Ecology Centre) has been an important factor in arriving at a strategy for the display of the Fishtown series. The most recent work in the Fishtown series was developed during a residency at the Crane Arts studios in Philadelphia USA in August 2012, and is comprised of a screen based animated work, utilizing large scale digital projection. Documentation of this work can be found at the Crane Arts Residency Website: http://cranearts.qcagriffith.com/crane-arts-residency-chris-denaro

Fast Friends

Two works were included in the curated exhibition "Fast Friends" at the Nona Gallery, at the Brisbane Institute of Art. This exhibition was the the second of three exhibitions. This project curated by Jill Barker was collectively entitled "Pace" and was supported by an Arts Queensland grant. The premise for the exhibition and for the work creatied for the exhibiton is as follows. For fast friends the pieces will be works that consist of more than one part. In the way that a friendship consists of more than one person. You could say that the location of a friendship lies somewhere between the friends - so in each of the artworks in fast friends, the 'centre' of the work - if it can be said to have a centre - will be in the relationship between the parts.