978 resultados para financial security


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This paper addresses the question of how interim financial reporting regulation varies across the Asia-Pacific region. Using a content analysis method, the study investigates the relevant regulations in eight selected countries in the Asia-Pacific region which differ in a number of country-level attributes. We find that the regulations in the region show considerable variation in terms of the form of regulatory enforcement, reporting lag, audit requirements, and reporting form. By providing the first in-depth review of the nature of differences in interim financial reporting in key countries in the Asia-Pacific region, the findings of this study will be of interest to investors, regulators and researchers in their quest for international “convergence” in financial reporting practices.

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Practice-led journalism research techniques were used in this study to produce a ‘first draft of history’ recording the human experience of survivors and rescuers during the January 2011 flash flood disaster in Toowoomba and the Lockyer Valley in Queensland, Australia. The study aimed to discover what can be learnt from engaging in journalistic reporting of natural disasters. This exegesis demonstrates that journalism can be both a creative practice and a research methodology. About 120 survivors, rescuers and family members of victims participated in extended interviews about what happened to them and how they survived. Their stories are the basis for two creative outputs of the study: a radio documentary and a non-fiction book, that document how and why people died, or survived, or were rescued. Listeners and readers are taken "into the flood" where they feel anxious for those in peril, relief when people are saved, and devastated when babies, children and adults are swept away to their deaths. In undertaking reporting about the human experience of the floods, several significant elements about journalistic reportage of disasters were exposed. The first related to the vital role that the online social media played during the disaster for individuals, citizen reporters, journalists and emergency services organisations. Online social media offer reporters powerful new reporting tools for both gathering and disseminating news. The second related to the performance of journalists in covering events involving traumatic experiences. Journalists are often required to cover trauma and are often amongst the first-responders to disasters. This study found that almost all of the disaster survivors who were approached were willing to talk in detail about their traumatic experiences. A finding of this project is that journalists who interview trauma survivors can develop techniques for improving their ability to interview people who have experienced traumatic events. These include being flexible with interview timing and selecting a location; empowering interviewees to understand they don’t have to answer every question they are asked; providing emotional security for interviewees; and by being committed to accuracy. Survivors may exhibit posttraumatic stress symptoms but some exhibit and report posttraumatic growth. The willingness of a high proportion of the flood survivors to participate in the flood research made it possible to document a relatively unstudied question within the literature about journalism and trauma – when and why disaster survivors will want to speak to reporters. The study sheds light on the reasons why a group of traumatised people chose to speak about their experiences. Their reasons fell into six categories: lessons need to be learned from the disaster; a desire for the public to know what had happened; a sense of duty to make sure warning systems and disaster responses to be improved in future; personal recovery; the financial disinterest of reporters in listening to survivors; and the timing of the request for an interview. Feedback to the creative-practice component of this thesis - the book and radio documentary - shows that these issues are not purely matters of ethics. By following appropriate protocols, it is possible to produce stories that engender strong audience responses such as that the program was "amazing and deeply emotional" and "community storytelling at its most important". Participants reported that the experience of the interview process was "healing" and that the creative outcome resulted in "a very precious record of an afternoon of tragedy and triumph and the bitter-sweetness of survival".

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Insufficient access to food is known to compromise tertiary studies. Students often belong to groups known to have poor food security such as those renting or relying on government payments. The present study administered a cross-sectional survey incorporating the USDA food security survey module (FSSM) to 810 students at a metropolitan university in Brisbane, Australia. One in four students indicated they were food insecure, this being double that previously reported for tertiary students and five times that previously reported for the general population. Factors associated with food insecurity included low income, reliance on government support and renting. Students from food insecure households were twice as likely to report only fair or poor general health and three times as likely to have deferred their studies due to financial difficulties. Further, at least 80 % of these students reported that their studies were compromised. Strategies to alleviate food insecurity among students could improve retention rates and educational outcomes.

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Most security models for authenticated key exchange (AKE) do not explicitly model the associated certification system, which includes the certification authority (CA) and its behaviour. However, there are several well-known and realistic attacks on AKE protocols which exploit various forms of malicious key registration and which therefore lie outside the scope of these models. We provide the first systematic analysis of AKE security incorporating certification systems (ASICS). We define a family of security models that, in addition to allowing different sets of standard AKE adversary queries, also permit the adversary to register arbitrary bitstrings as keys. For this model family we prove generic results that enable the design and verification of protocols that achieve security even if some keys have been produced maliciously. Our approach is applicable to a wide range of models and protocols; as a concrete illustration of its power, we apply it to the CMQV protocol in the natural strengthening of the eCK model to the ASICS setting.

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The Transport Layer Security (TLS) protocol is the most widely used security protocol on the Internet. It supports negotiation of a wide variety of cryptographic primitives through different cipher suites, various modes of client authentication, and additional features such as renegotiation. Despite its widespread use, only recently has the full TLS protocol been proven secure, and only the core cryptographic protocol with no additional features. These additional features have been the cause of several practical attacks on TLS. In 2009, Ray and Dispensa demonstrated how TLS renegotiation allows an attacker to splice together its own session with that of a victim, resulting in a man-in-the-middle attack on TLS-reliant applications such as HTTP. TLS was subsequently patched with two defence mechanisms for protection against this attack. We present the first formal treatment of renegotiation in secure channel establishment protocols. We add optional renegotiation to the authenticated and confidential channel establishment model of Jager et al., an adaptation of the Bellare--Rogaway authenticated key exchange model. We describe the attack of Ray and Dispensa on TLS within our model. We show generically that the proposed fixes for TLS offer good protection against renegotiation attacks, and give a simple new countermeasure that provides renegotiation security for TLS even in the face of stronger adversaries.

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Dáwat, Pamahándí, Tawíd, Ságda, Lampísa, Ibabások, Lapát, Panedlák: for most of us gathered here, these are words that we don’t usually use in our daily lives. Others may consider them as exotic, alien, funny and even backward. However, for indigenous kindred among us, these words denote an intimate identity and deep understanding of the world around them. It constitutes a broader knowledge system, be written or otherwise, which guides them in the management of resources within their ancestral land. This paper will provide a brief theoretical framework of the concepts of indigenous knowledge systems—hereinafter called IKS, and indigenous peoples food security, and hopefully a deeper or continued appreciation in the study of both concepts in general.

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There is growing regulatory pressure on firms worldwide to address the under-representation of women in senior positions. Regulators have taken a variety of approaches to the issue. We investigate a jurisdiction that has issued recommendations and disclosure requirements, rather than implementing quotas. Much of the rhetoric surrounding gender diversity centres on whether diversity has a financial impact. In this paper we take an aggregate (market-level) approach and compare the performance of portfolios of firms with gender diverse boards to those without. We also investigate whether having multiple women on the board is linked to performance, and if there is a within-industry effect. Overall, we do not find evidence of an association between diversity and performance. We find some weak evidence of a negative correlation between having multiple women on the board and performance, but that in some industries diversity is positively correlated with performance.

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Advances in Information and Communication Technologies have the potential to improve many facets of modern healthcare service delivery. The implementation of electronic health records systems is a critical part of an eHealth system. Despite the potential gains, there are several obstacles that limit the wider development of electronic health record systems. Among these are the perceived threats to the security and privacy of patients’ health data, and a widely held belief that these cannot be adequately addressed. We hypothesise that the major concerns regarding eHealth security and privacy cannot be overcome through the implementation of technology alone. Human dimensions must be considered when analysing the provision of the three fundamental information security goals: confidentiality, integrity and availability. A sociotechnical analysis to establish the information security and privacy requirements when designing and developing a given eHealth system is important and timely. A framework that accommodates consideration of the legislative requirements and human perspectives in addition to the technological measures is useful in developing a measurable and accountable eHealth system. Successful implementation of this approach would enable the possibilities, practicalities and sustainabilities of proposed eHealth systems to be realised.

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This paper presents a comprehensive formal security framework for key derivation functions (KDF). The major security goal for a KDF is to produce cryptographic keys from a private seed value where the derived cryptographic keys are indistinguishable from random binary strings. We form a framework of five security models for KDFs. This consists of four security models that we propose: Known Public Inputs Attack (KPM, KPS), Adaptive Chosen Context Information Attack (CCM) and Adaptive Chosen Public Inputs Attack(CPM); and another security model, previously defined by Krawczyk [6], which we refer to as Adaptive Chosen Context Information Attack(CCS). These security models are simulated using an indistinguisibility game. In addition we prove the relationships between these five security models and analyse KDFs using the framework (in the random oracle model).

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Between 2008 and 2010, the SettleMEN study followed a group of 233 recently arrived men from refugee backgrounds living in urban and regional Southeast Queensland with the aim of documenting their health and settlement experiences. The study found that overall, these men bring important resources that may help them to cope better with the challenges of settlement: good levels of subjective health status, mental health and wellbeing; good family and social support; and good levels of engagement in tertiary/trade education in Australia. Over time, however, their levels of wellbeing decreased as they experienced barriers to social participation and inclusion within their host community, including: unemployment and difficulties securing good jobs (even for those with tertiary/trade qualifications obtained in Australia), financial stress, difficulties accessing housing, limited interactions with neighbours, and experiences of racism and discrimination. Importantly, although men living in the Toowoomba acknowledged some of the benefits of regional settlement, they faced greater barriers to participation in the labour market, reported lower job satisfaction, and were more likely to experience social exclusion overall. In 2012 method approach and a peer interviewer model, we were able to conduct a follow 141 (61%) of the original 233 SettleMEN participants to document the impact of the January 2011 Queensland floods on their health and settlement. This broadsheet focuses on participants’ degree of exposure to and impact of the floods, their perceptions of safety and security, and their vulnerability and adaptive capacity to extreme weather events.

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Background/Aim Hamstring strain injuries (HSIs) have remained the most prevalent injury in the Australian football league (AFL) over the past 21 regular seasons. The impact of HSIs in sport is often expressed as regular season games missed due to injury. However the financial cost of athletes missing games due to injury has not been investigated. The aim of this report is to estimate the financial cost of games missed due to HSIs in the AFL. Method Data was collected using publically available information from the AFL’s injury report and the official AFL annual report for the past 10 competitive AFL seasons. Average athlete salary and injury epidemiology data was used to determine the average yearly financial cost of HSIs for AFL clubs and the average financial cost of a single HSI over this time period. Results Across the observed period, average yearly financial cost of HSIs per club increased by 71% compared to a 43% increase in average yearly athlete salary. Over the same time period the average financial cost of a single HSI increased by 56% from $25,603 in 2003 to $40,021 in 2012, despite little change in HSI rates during the period. Conclusion The observed increased financial cost of HSIs was ultimately explained by the failure of teams to decrease HSI rates, but coupled with increases in athlete salaries over the past 10 season. The information presented in this report will highlight the financial cost of HSIs and other sporting injuries, raising greater awareness and the need for further funding for research into injury prevention strategies to maximise economical return for investment in athletes.

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An increasing emphasis on embedding Work-Integrated Learning (WIL) in the curriculum has impacted on teaching and learning approaches in Australian higher education institutions (Higher Education Base Funding Review: Final Report, 2011). Yet whilst the benefits and costs of these approaches have been identified (Bradley, Noonan, Nugent, & Scales, 2008; Patrick et al., 2009) insufficient attention has been paid to financial costs experienced by students studying subjects with a Work Integrated Learning component. In 2010 the Australian Collaborative Education Network (ACEN) responded to this issue by offering three modest student scholarships based on evidence of hardship. Data collected from over 1000 applicants between 2010 and 2012 indicate travel, accommodation, food, clothing, equipment and loss of income are of major concern especially for students on lengthy placements involving relocation. At the same time the Australian Federal Government’s review of base funding has recommended a detailed assessment of the costs of providing student placements across all disciplines - in particular health and education (DEEWR, 2011, p.94). This paper considers costs from the student perspective and highlights major concerns identified through ACEN scholarship applications over a three year period. The implications for ACEN are described and recommendations documented which outline ACEN’s role in ensuring that these issues are given greater consideration across the sector.

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The research addresses how an understanding of the fundamentals of economics will better inform general journalists who report on issues or events affecting rural and regional Australia. The research draws on practice-based experience of the author, formal economics studies, interviews with news editors from Australian television news organisations, and interviews from leading economists. A guidebook has also been written to help journalists apply economic theories to their reporting. The guidebook enables reporters to think strategically and consider the 'big picture' when they inform society about policies, commodity trade, the environment, or any issues involving rural and regional Australia.