A conformity test of corporate financial disclosures in Asian and Middle East countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.

In dialogue with A.D. Hope: dialogue three: politics and poetics of Australian literature

[Hope was largely responsible for the inclusion of Australian Literature as a separate subject of study in universities. Yet his role in debates on modernism in the Australian context was controversial and he remains one of the main figures who fought for a particular kind of poetry that he saw some modernist methods, experiments, and theories destroying. Dialogue Three aims to hear his side of the story as Hope has become, in many circles, the embodiment of what is euphemistically called ‘the dead white male,’ a title attributed to him long before his actual death in July 2000. Is it the case that Hope’s opposition to ‘free verse’ or his view that men and women know separate metaphysical worldviews or his poetic focus upon European philosophical and literary traditions are sexist, obsolete, or reactionary?
See Dialogue One for details of the following exchange.]

Crusader churches in the Latin East : expressions of medieval theology

The Latin invaders of the Eastern Mediterranean in the 12th-14th Centuries were on a mission to retrieve and protect the Christian Holy Land from Muslim occupation. They encountered a consistent, Eastern approach to the architectural expression of the Christian faith which the physical remains of their churches show they adopted. Previously, I have shown how it can be deduced from the archaeological remains of churches from the 4th-6th C that early church architecture was influenced by the theological ideas of the period. This paper argues that the Eastern approach to church architecture as adopted by the Crusaders was compatible with the medieval European theological context and can be seen as a legitimate expression of medieval theology.

Ecology of Pittosporum undulatum Vent. (Pittosporaceae) an environmental weed in south east Australia

Pittosporum undulatum Vent. (Sweet Pittosporum) is a densely foliaged tall shrub or small tree, native to the wet forests of south east Australia, This species now functions as a serious environmental weed in a range of habitats in Australia and on other continents and islands throughout the temperate, sub-tropical and tropical zones. This study investigated some of the ecological causes and consequences of P. undulatum invasion across a range of habitat types in south east Australia. Key aspects of P. undulatum biology and ecology investigated in the current study include; patterns of morphological variation across the range of habitats occupied (as a measure of the species’ plasticity), dispersal ecology and seed germinability, population structure and spatial pattern, community relationships and the ecological impacts of invasion. Phenotypic plasticity is considerable in P. undulatum. No clear patterns of geographic variation emerged from a study of leaf morphological attributes across the current range of this species on mainland south east Australia. The pattern of morphological variation is particularly complex in Victoria, where the invasion of this species is most advanced. The species’ adaptability to a range of environments and environmental conditions will likely promote further range expansion. The abundant winter fruit crop produced by functionally female P. undulatum plants attracts a suite of generalist opportunistic frugivores, which feed on P. undulatum fruits and seeds at various stages of fruit dehiscence, thereby enhancing dispersal opportunities for this species. P. undulatum seed collected from natural and invasive populations, at two stages of fruit maturity and from the scats and pellets of dispersal agents, displayed high germinability. European Blackbirds and Pied Currawongs are implicated as the main avian dispersal agents of P undulatum in south east Australia. The broader ecological implications of developing relationships between invasive fleshy-fruited bird-dispersed plant species and adaptive frugivores are likely to be considerable. The distribution of P. undulatutn seedlings was significantly negatively correlated with adult conspecifics and significantly positively correlated with trees and shrubs of other genera. This pattern reflects the importance of both firugivorous dispersal agents and the species’ germination and establishment requirements, in shaping the contagious distribution pattern typical of this species. These analyses suggest that recruitment opportunities for conspecific seedlings are limited beneath the canopy of adult conspecifics. Densities of P. undulatum were on average, 2.7 times higher in invaded populations, compared to the natural populations sampled. A male-bias was evident in all populations and no relationships between reproductive activity and the density of seedlings and juveniles were evident. Invading populations of P. undulatum impose substantial changes on ecosystem-level properties and functions. Mean species richness and cover-abundance declined notably once P. undulatum cover-abundance exceeded 20% at the invaded sites and 60% at the natural sites sampled. The natural communities sampled displayed comparatively greater resilience to the competitive effects of P. undulatum, but community attributes were affected at high densities and cover-abundance of this species. The cover-abundance of herbs and grasses declined most substantially with increasing P. undulatum at invaded sites, whereas, at the natural sites sampled, the species’ structural analogues appeared to be most affected by increasing P. undulatum cover-abundance. This study has demonstrated that the ecological consequences of P. undulatum population expansion are substantial and contribute to changes in the composition and successional trajectory of affected communities. These processes ultimately lead to the loss and simplification of biodiversity values and the homogenisation of affected habitats. P. undulatum has the potential to emerge as one of south east Australia's most serious environmental weed species.

Papers from Marrakech : a post-colonial reading of western women's travel writing in North Africa and the Middle East

This thesis takes the form of a collection of theoretical and fictional documents comprising a journal, letters and essays sent home to Australia by a woman travelling in Morocco. In different modes, these papers examine issues of colonialism, gender and desire in western women's travel writing about North Africa and the Middle East.

Child soldiers in the east of the Democratic Republic of Congo

According to the academic literature, the most widely used estimate is that approximately 300,000 children are part of regular and irregular armies worldwide, either as combatants or as support personnel. Moreover, most scholars believe that their numbers are growing. However, the truth is that no one really knows the actual number of child soldiers fighting in some seventy-two government or rebel forces in about twenty countries. This is simply because field work on this subject is notoriously difficult. And as it is in breach of international humanitarian law to engage a child under the age of 18 years, regular armies and guerrilla forces are hardly going to publicize the number of child soldiers in their ranks. Whatever the true number of child soldiers may be, the fact remains that child soldiers have become a principal component of military forces across Africa, Asia, and Latin America. For Africa alone, estimates suggest that there are 120,000 children, 40 per cent of all child soldiers. Moreover, not only has Africa experienced the fastest growth in the use of child soldiers, but the average age of the children enlisted in some African countries is declining as well. And this is despite the fact that there are a number of international treaties and principles that prohibit the use of child soldiers. Successfully bringing peace, security, and the rule of law in the Kivu provinces, in the Democratic Republic of the Congo (DRC), will be a massive challenge that will require domestic and regional measures implemented over probably several years. This will necessitate the continued active political and financial support of the international community.

Business ethics and accounting students : Australia, South Asia and East Asia

Recent corporate collapses around the world show that there are no national boundaries for these occurrences. Australian corporate collapses including HIH Insurance, One.Tel, Ansett Australia and Harris Scarfe have raised public expectations of investigation of the causes of collapses (Mirshekary, Yaftian & Cross, 2005). The main reason for the collapse of HIH was mismanagement, with an emphasis more on the directors’ personal qualities such as integrity, honesty and morality rather than tougher legislation and rules. Accounting students are our future business leaders. The teaching of ethics in the classroom to multicultural groups of students provides an opportunity to facilitate the sharing of knowledge, and to increase interaction and debate around different approaches to ethics among students from different countries.
This study uses previous literature to explain the attitudes of accounting students towards academic and business/accounting ethics at an Australian university which is a multi-campus institution undertaking programs and activities at regional, national, international levels and by distance education.
This study reports the results of cross-cultural investigations of students’ ethical perceptions on moral values, academic and accounting/business vignettes, given that all students share the same learning opportunities, knowledge of ethics and interaction with their peers and lecturers. The results indicate no significant differences in responses between the students from Australia, South Asia and East Asia.

Being a parent on dialysis : a literature review

Aim
This literature review explored the extant literature to further our understanding of the experience of being a parent on dialysis.
Methods
Keywords used to search the literature were haemodialysis, hemodialysis, chronic kidney disease, end stage renal disease, parent and experience. Databases searched included CINAHL, Medline, Wiley/Blackwell, EBSCOHost, Web of Science, Pubmed, and ProQuest. Years included were 1999 to 2009. Seventeen primary research articles (sixteen qualitative, one mixed methods) met the search criteria with only one on parents undergoing dialysis.
Findings
The experience of the parent on dialysis has rarely been explored in the literature. Related research has indicated important themes including: restricted lives; relationships; adjustment; consequences and future outlook.
Conclusions
More should be known about challenges that face parents who receive dialysis. This review established an urgent need for further research to determine the experiences and needs of this population to provide empirical, person-centred nursing care.

Recommendations for a trans-European dietary assessment method in children between 4 and 14 years

Background/Objectives: The main objective of European Food Consumption Validation (EFCOVAL)-child Project is to define and evaluate a trans-European methodology for undertaking national representative dietary surveys among children in the age group of 4–14 years. In the process of identifying the best dietary assessment methodologies, experts were brought together at a workshop. The paper presents the discussion of the best available method and the final recommendations for a trans-European dietary assessment method among 4- to 14-year-old children.
Subjects/Methods: The starting point was to investigate whether the method (two non-consecutive 24-h dietary recalls (24-HDRs)) suggested for the adults in European Food Consumption Survey Method (EFCOSUM) would be usable for children in
the age group between 4 and 14 years. However, all available dietary assessment methods were included in the discussion to ensure that the final recommendation would be based on the best evidence. Six criteria were defined and used as additional
guidance in the process.
Results: The literature does not give a clear recommendation on the dietary assessment methods that are most suitable for children in the age group of 4–14 years. Nevertheless, on the basis of the literature, the recommendations were separated for preschoolers (4–6 years) and schoolchildren (7–14 years).
Conclusion: For preschoolers, two non-consecutive days of a structured food record are recommended, using a (for children adapted) picture booklet and household measures for portion-size estimation. For schoolchildren, repeated 24-HDRs are recommended, using a picture booklet and household measures for portion-size estimation. In addition, the child should bring a booklet to register what is eaten out of home. One parent should assist the schoolchild at the 24-HDR interview, and therefore face-to-face interviews are required.

Distribution, extent of inter-annual variability and diet of the bloom-forming jellyfish Rhizostoma in European waters

Jellyfish (Cnidaria: Scyphozoa) are increasingly thought to play a number of important ecosystem roles, but often fundamental knowledge of their distribution, seasonality and inter-annual variability is lacking. Bloom forming species, due to their high densities, can have particularly intense trophic and socio-economic impacts. In northern Europe it is known that one particularly large (up to 30 kg wet weight) bloom forming jellyfish is Rhizostoma spp. Given the potential importance, we set out to review all known records from peer-reviewed and broader public literature of the jellyfish R. octopus (Linnaeus) and R. pulmo (Macri) (Scyphozoa: Rhizostomae) across western Europe. These data revealed distinct hotspots where regular Rhizostoma spp. aggregations appeared to form, with other sites characterized by occasional abundances and a widespread distribution of infrequent observations. Surveys of known R. octopus hotspots around the Irish Sea also revealed marked inter-annual variation with particularly high abundances forming during 2003. The location of such consistent aggregations and inter-annual variances are discussed in relation to physical, climatic and dietary variations.

Landscapes in transition : local perceptions of indigenous and European settlement changes along the Victorian coast

Around the world coastal areas are witnessing dramatic changes due to the consequences of the growth of human settlements. Rapid urban expansion in coastal settlements due to ‘life style migration’ impacts negatively on environmental coastal amenities that are the driving factor behind the attraction of these areas. The Victorian Coast in Australia is under stress, with the growth pattern of coastal settlements in a sprawling linear fashion resulting in devastating effects on the natural coastal environment, biodiversity and the loss of cultural heritage. The Victorian coast is rich in history, and the coastal towns are often described in literature as places with ‘sense of place’, or referred to as place character. This place character has been formed over many years with the interaction between social histories and natural environments woven together across time. This paper reviews the transition of the landscapes along the Great Ocean Road coastal region, and ask the question how can a potential Generative Plan be developed to establish a process to keep the place character of coastal towns. The proposed plan considers the interrelationships of nature and people as fundamental to forming place character, from the time of Indigenous habitation before European settlement, to the current day of rapid increased developments scattered along this coast.

Self-management programmes in stages 1–4 chronic kidney disease: a literature review

Background
Chronic kidney disease (CKD) is a complex health problem, which requires individuals to invest considerable time and energy in managing their health and adhering to multifaceted treatment regimens.

Objectives
To review studies delivering self-management interventions to people with CKD (Stages 1–4) and assess whether these interventions improve patient outcomes.

Design
Systematic review.

Methods
Nine electronic databases (MedLine, CINAHL, EMBASE, ProQuest Health & Medical Complete, ProQuest Nursing & Allied Health, The Cochrane Library, The Joanna Briggs Institute EBP Database, Web of Science and PsycINFO) were searched using relevant terms for papers published between January 2003 and February 2013.

Results
The search strategy identified 2,051 papers, of which 34 were retrieved in full with only 5 studies involving 274 patients meeting the inclusion criteria. Three studies were randomised controlled trials, a variety of methods were used to measure outcomes, and four studies included a nurse on the self-management intervention team. There was little consistency in the delivery, intensity, duration and format of the self-management programmes. There is some evidence that knowledge- and health-related quality of life improved. Generally, small effects were observed for levels of adherence and progression of CKD according to physiologic measures.

Conclusion
The effectiveness of self-management programmes in CKD (Stages 1–4) cannot be conclusively ascertained, and further research is required. It is desirable that individuals with CKD are supported to effectively self-manage day-to-day aspects of their health.

Exploring undergraduate nursing students' perceptions of working in aged care settings: a review of the literature

OBJECTIVES: To explore undergraduate nursing students' perceptions of working in the aged care setting through a review of the literature. DESIGN: A review of available literature relating to undergraduate nursing students' attitudes, perceptions and experiences in the aged care setting, or in the care of older adults. DATA SOURCES: CINAHL Plus with Full Text was the primary database used. Other databases include PsycINFO and Health Source: Nursing/Academic Edition. REVIEW METHODS: Studies focused on undergraduate nursing students and their experiences in the aged care setting and on the perceptions and attitudes of nursing students toward older adults, were included. Studies that did not present an original study or those that did not meet the aim of the study were excluded from the review. RESULTS: Following removal of duplicates and exclusion of articles not meeting the aim of this paper, 24 articles remained. Three main themes emerged from the review of the literature: perceptions of aged care placement, attitudes to working in aged care, and experiences in aged care. CONCLUSION: The experiences of nursing students employed as undergraduate AINs in the aged care setting can provide an immersive clinical learning experience in preparation for their new graduate (NG) year. Furthermore, it is an opportunity to challenge ageist attitudes and instil core nursing values in novice nurses such as promoting compassionate care.