Attachments between directors and auditors: do they affect engagement tenure?

Auditors and directors may develop personal attachments over time based on trust and familiarity, and these personal ties seem important for the maintenance of long-term auditor-client relationships. This study examines the tenure of the audit engagement in the presence of these links, which is expected to be longer than auditor-client relationships not so linked. Results indicate director-auditor links are positively associated with auditor tenure and the retention of auditors beyond the critical four-year period identified by Levinthal and Fichman (1988).

Role of multi-tenure reserve networks in improving reserve design and connectivity

Multi-tenure reserve networks aim to connect areas managed for biodiversity conservation across public and private land. This paper seeks to determine to what extent multi-tenure reserve networks improve the reserve design and connectivity of the public protected area estate, using three networks in southeastern Australia as case studies. Network configuration varied considerably and those networks with generally larger parcels tended to be better connected. On average, public land components were larger than private land components in all networks. Two networks had 18 components physically adjoining other network components while another had only 6 components adjoining. Importantly for two of the networks, the average distance between the nearest neighbouring component was significantly less than average distances between public protected areas in the subregion. Thus these multi-tenure reserve networks acted to enhance the existing public protected area estate by increasing the potential linkages in the landscape and therefore the viability of individual public protected areas.

Evolving governance arrangements in multi-tenure reserve networks

Multi-tenure reserve networks (MTRNs) aim to connect areas managed for biodiversity conservation across public and private land (for example biosphere reserves (BRs) and conservation management networks (CMNs)). A key function of MTRNs is facilitating communication, information exchange and management activities between land managers of differing tenures not usually in contact with each other; governance arrangements are therefore crucial. Australian MTRNs vary greatly in their goals and measures of success, criteria for entry, ecosystems targeted, geographic extent and financial arrangements. The successful operation of a MTRN is likely to be influenced by a manager's confidence in the governance model/coordination arrangements (Belcher & Wellman 1991). We analysed the organizational structure of three Australian MTRNs (Fig. 1) including the objectives and role of the coordinating body, entry requirements, goals and measures of success, restrictions placed on the geographic or ecological extent of the network and financial arrangements. We highlight how substantial changes in governance arrangements have occurred for two of three networks studied, suggesting a fluid evolution of MTRN structures is likely.

Ecosystem conservation in multi-tenure reserve networks : the contribution of land outside of publicly protected areas

Multi-tenure reserve networks have been developed as a mechanism to improve cross tenure management and protection of biodiversity, but also as a means of accounting for biodiversity assets managed for conservation outside of protected areas on public land. We evaluated the contribution of multi-tenure reserve networks to enhancing the comprehensiveness and representativeness of ecosystems in publicly protected areas, using three Australian case studies. All networks contributed to enhancing comprehensiveness and representativeness, but this contribution varied between networks and between components of those networks. Significantly, components on private land and "other public land" in all three networks greatly enhanced the protection of some ecosystems at a subregional scale. The Grassy Box Woodlands Conservation Management Network, in particular made a substantial contribution to conservation, with most components protecting remnants of an endangered and under-represented ecosystem. Multi-reserve conservation networks not only act to protect threatened and under-reserved ecosystems, but they also provide a mechanism to account for this protection. Thus, multi-tenure reserve networks have the potential to provide increased knowledge and understanding to conservation planning decision making processes.

Multi-tenure reserve networks as a means to facilitate landscape and sub-continental connectivity?

There has been increased focus on establishing landscape and sub-continental scale linkages and corridors in Australia in recent years. These include the WildCountry, Alps to Atherton, Naturelinks and Gondwana Link initiatives. However, there has been little discussion as to what the underlying tenure, land use and protection mechanisms might look like on the ground. The development of Biosphere Reserves and Conservation Management Networks (collectively ‘multi-tenure reserve networks’) which incorporate public and private conservation lands under a variety of tenures and protection mechanisms provides example of how this might be achieved.

Whilst the rhetoric has been strong the amount of actual research on what multi-tenure reserve networks mean in practice has been limited. This paper reflects on the lessons acquired from research into these networks and discusses with this practical insight the difference between rhetoric and performance in this vital area. In particular we discuss some of the ecological, social, governance and legal aspects of these networks. We will also proceed to hypothesise on what the future challenges are for multi-tenure reserve networks and what will be needed to overcome these challenges.

Contribution of multi-tenure reserve networks to biodiversity conservation

A consistent and integrated approach to nature conservation across the landscape and regardless of tenure is widely recognised as essential in ensuring the effective conservation of biodiversity. 'Multi-tenure reserve networks', which incorporate public and private lands managed for conservation, are considered a means of achieving landscape scale conservation. Biosphere Reserves (BR) and Conservation Management Networks (CMN) are characteristic models in Australia. This thesis aims to evaluate the role of such networks in protecting biodiversity, specifically by: (1) analysing the spatial configuration (size, shape, connectivity) of networks and their individual components; (2) evaluating the contribution of networks (in real terms and in reporting procedures) to biodiversity conservation objectives; (3) analysing the influence of the attitudes and perceptions of land managers on the functionality of networks; and (4) evaluating the influence of coordinating bodies on network functionality. In order to account for deficiencies in existing classifications of conservation lands, a new classification system was developed for this thesis - the Conservation Lands Classification. This classification incorporates conservation mechanisms on public and private lands and forms the basis for comparing network components in three Australian case studies - the Bookmark BR located in the Murray Mallee of South Australia, the Gippsland Plains CMN on the eastern Gippsland Plains of Victoria and the Grassy Box Woodlands CMN across the inland slopes of New South Wales. The spatial configuration of individual components within networks was measured using spatial analysis techniques within a geographic information system (GIS). GIS was also used to measure the contribution that networks made to a comprehensive, adequate and representative reserve system through the ecosystems they protected. The attitudes and perceptions of landowners and managers within the networks were obtained using questionnaires. Questionnaires were also sent to network coordinators. Statistical and descriptive analysis was conducted on the results. The sizes of individual components varied markedly between the three networks, however within each network public reserves were on average larger than private conservation lands. Although levels of physical connectivity varied between networks, Bookmark BR and Gippsland Plains CMN showed greater similarity to each other than to the Grassy Box Woodlands CMN. The findings raise important questions about the real and perceived differences in the BR and CMN models. All networks, and particularly those components outside the public protected area estate, contributed to enhancing the protection of ecosystems unrepresented or under-represented in the reserve system, although the extent of this contribution varied between networks. Trade-offs between reserve design efficiency and a contribution to a comprehensive, adequate and representative reserve system were evident between networks. Bookmark BR was characterised by high connectivity, strong reserve design integrity but a lower contribution to protecting under-reserved ecosystems, whereas the opposite was evident in the Grassy Box Woodlands CMN. Over 88% of managers considered their involvement in multi-tenure reserve networks to be a positive or very positive experience. A lack of resources and time for management were considered major limitations of these networks. The majority (80%) of private land managers within networks were willing to be included in a national reserve system of conservation lands. This has important implications for the Australian National Reserve System, which currently incorporates mostly public land. The changing nature of the network coordination arrangements suggests an organic fluid evolution of network structures is likely, contrasting with the desire for legalistic and administrative rigidity promoted by government agencies. The thesis concludes that all the networks studied contribute in varying degrees to biodiversity conservation. The key factors influencing the current and potential contribution that such networks make are: (1) the aims, directions and restrictions set by or imposed upon the coordinating body; and (2) the biophysical nature of the surrounding bioregion and resultant historical land use and tenure pattern. Although the successful operation of such 'multi-tenure' networks ultimately relies on the willing participation of private landholders, ongoing institutional support is likely to be required for maintaining networks in the longer term. Considering networks are increasingly formed outside of the influence of government institutions, this presents a significant challenge for effective coordinated conservation.

CEO tenure and other determinants of bank performance in Nigeria

 In 2010, the Central Bank of Nigeria announced a tenure limit policy for bank CEOs in Nigeria. Designed to evaluate this policy, this thesis found that a longer CEO tenure is actually associated with superior bank performance in Nigeria. It has therefore provided solid research evidence on the debatable policy.

Tenure

Tenure is not easy to get. It is not, as one journalist puts it, a smooth rail for the gravy train. It is a long and challenging road ... Evaluation of the candidate for tenure is serious and thorough. Hours and days are spent reading and reviewing research contributions. Teaching is reviewed extensively ... The basic reason tenure is bestowed is to preserve freedom for highly trained and capable people to do their best work, to protect them from inappropriate political pressures ... Evaluation does not cease with tenure. Tenured faculty are reviewed at mandated intervals and also annually to determine what kind of raise, if any, they will receive ... Incontrovertibly, most faculty achieve more recognition after tenure than before - locally and nationally, for research, teaching, and service.