Accountants and valuations in Australian family court proceedings

This paper investigates issues related to the role of accountants in presenting expert evidence in the form of share valuations in Family Court of Australia proceedings. By providing a background to the valuation rules applied by the Family Court and examining relevant cases, the paper emphasises that considerable ambiguity exists. The paper highlights some of the inconsistencies that are evident from reported decisions and stresses the difficulties that judges have experienced with valuations presented by accountants in Family Court cases. It is evident that the courts, despite the legal precedents, continue to have considerable difficulty with valuation issues and methodologies. By exploring issues related to accounting based valuations in the context of Australian family law cases, the present paper examines accounting in a particular social and institutional setting. The paper is interdisciplinary in nature, in that issues extending over accounting, finance and legal boundaries are considered.

Valuing criminal court services

Criminal courts fundamentally provide a forum for conducting prosecutions with a guilty plea or a trial. At present, there is no generally accepted  methodology for estimating the monetary value of those services. The  purpose of this paper is to attempt to fill this gap by proposing a  methodology predicated on the joint optimising decisions of society and the defendant, who are the two stakeholders in any criminal case. The technique can also be potentially used to evaluate both theoretically and empirically the impact of court delay reduction programs on social welfare, and the specification of socially optimal court waiting times.

Tourism, congestion, taxation, and strategic interaction

This paper examines the strategic interaction between firms and governments in two Small Island Tourism Economies (SITEs). In a situation where congestion can threaten the viability of tourism industries in SITEs, we highlight the role of two factors that determine the distribution of tourists across SITEs: whether the tourism market is vertically or horizontally differentiated, and the extent to which tourists care about congestion. Under these circumstances, counterintuitive results are possible: congestion in a SITE may rise in response to tourists caring more about congestion in the SITE. Moreover, maximising tourism tax revenue emerges as a dominant strategy for governments.

State and input simultaneous estimation for a class of time-delay systems with uncertainties

This brief addresses the problem of estimation of both the states and the unknown inputs of a class of systems that are subject to a time-varying delay in their state variables, to an unknown input, and also to an additive uncertain, nonlinear disturbance. Conditions are derived for the solvability of the design matrices of a reduced-order observer for state and input estimation, and for the stability of its dynamics. To improve computational efficiency, a delay-dependent asymptotic stability condition is then developed using the linear matrix inequality formulation. A design procedure is proposed and illustrated by a numerical example.

Sex and the surgeon's knife: the family court's dilemma...informed constent and the specter of iatrogenic harm to children with intersex characteristics

The article focuses on the opinion of the Australian High Court on the doctrine of informed consent and the judicial reasoning including the supporting medical evidence in sex assignment cases. The author explains that the remaining credible basis for the jurisdiction assumed by the Family Court in such cases rests in the inability of parents as guardians to give their informed consent to irreversible surgical procedures.

What explains dissent on the High Court of Australia? An empirical assessment using a cointegration and error correction approach

This article examines the factors influencing the annual dissent rate on the High Court of Australia from its first full year of operation in 1904 up to 2001 within a cointegration and error correction framework. We hypothesize that institutional factors, socioeconomic complexity, and leadership style explain variations in the dissent rate on the High Court of Australia over time. The institutional factors that we consider are the Court's caseload, whether it had discretion to select the cases it hears, and whether it was a final court of appeal. To measure socioeconomic complexity we use the divorce rate, urbanization rate, and real GDP per capita. Our main finding is that in the long run and short run, caseload and real income are the main factors influencing dissent. We find that a 1 percent increase in caseload and real income reduce the dissent rate on the High Court of Australia by 0.3 percent and 0.6 percent, respectively, holding other factors constant.

Delay control and parallel admission algorithms for real-time anycast flow

An anycast flow is a flow that can be connected to any one of the members in a group of designated (replicated) servers (called anycast group). In this paper, we derive a set of formulas for calculating the end-to-end delay bound for the anycast flows and present novel admission control algorithms for anycast flows with real-time constraints. Given such an anycast group, our algorithms can effectively select the paths for anycast flows' admission and connection based on the least end-to-end delay bounds evaluated. We also present a parallel admission control algorithm that can effectively calculate the available paths with a short delay bound for different destinations in the anycast group so that a best path with the shortest delay bound can be chosen.

Alarmed, but not alert in the "war on terror"? The High Court, Thomas V Mowbray and the Defence Power

The article examines the judgment in Thomas v. Mowbray by the High Court in Australia handed down during the so called 'War on Terror'. According to the author, (i) the High Court de-emphasized the importance of the difference between war and peace in fixing the scope of the defence power in the Australian Constitution in a manner which was inconsistent with its earlier celebrated decision in the Communist Party Case in 1950 during the Cold War; and (ii) failed to apply a sufficiently rigorous test of proportionality in characterising the impugned Commonwealth laws. The article discuss the legal background and social implications of the High Court's decision, using the Communist Party Case in 1950 as a point of comparison.

Multiple regime shifts in concurring and dissenting opinions on the U.S. Supreme Court

In a previous issue of this journal, Smyth and Narayan (2004) examine structural change in the level of consensus on the High Court of Australia. In this article we adopt a similar strategy to that employed in Smyth and Narayan (2004) to estimate both the number and location of structural breaks in concurring and dissenting opinions on the U.S. Supreme Court. Although it has commonly been believed that there has been one regime shift on the U.S. Supreme Court, corresponding to the breakdown in the consensual norm in the 1930s or 1940s, we find that there have been three breaks in consensus. We find that two of the three breaks in dissenting opinions correspond closely to the beginning of the terms of Taney and Stone as Chief Justice, with the third occurring in the middle of Chase's term. We find that two of the three breaks in concurring opinions correspond closely to the beginning of the terms of Taney and Hughes and that the third break in concurring opinions occurs in the middle of the Warren Court.

Professional issues related to allegations and assessment of child sexual abuse in the context of family court litigation

This article focuses on the challenge of dealing with allegations of child sexual abuse in the context of the Family Court of Australia. Of all cases that come before the Court, those involving such allegations are relatively uncommon. they tend to be the most difficult cases, however, and are more likely to require a trial and the involvement of qualified practitioners. The review establishes that parental separation is a special circumstance in which sexual abuse may be more likely to occur, and many allegations of sexual abuse are found to be true. There is evidence, however, that a proportion of allegations made by people other than the child concerned may be false. Whether these false allegations are well intentioned and genuinely believed, or maliciously motivated has been a contentious issue. Issues considered include the mishandling of cases, the failure by professionals to consider equally plausible alternative hypotheses than the sexual abuse of a child, confirmation bias, and the profound repercussions of allegations for all members of the family. It is concluded that all allegations of child sexual abuse must be evaluated in a thorough and sensitive manner to separate the few false allegations from the many that are true.

Hail to the chief! Leadership and structural change in the level of consensus on the High Court of Australia

This article identifies structural breaks in dissenting and single opinions on the High Court of Australia and uses a recent method proposed by Caporale and Grier (2002) to examine the effect of leadership on variations in the dissent rate between 1904 and 2001. Although there has been much speculation about the effectiveness of different Chief Justices in obtaining consensus on the Court, to this point most of the evidence has been anecdotal. Our main findings are that the structural breaks that we identify coincide with major turning points in the leadership of the Court and that leadership has been important in explaining variations in the proportion of dissenting opinions on the Court.