Editorial : advancing innovation in accounting research

We live in uncertain times. The sub-prime crisis that commenced in the U.S. in 2007, the global economic crisis that followed, and the recent sovereign debt crisis in various European countries have led to ongoing instability in global financial markets that continues to receive daily media attention. These uncertain times create enormous opportunities for researchers across many disciplines to research capital markets and business practices. From an accounting perspective, accounting regulators have been active in developing new standards to address risk management issues arising from the crises and have continued to develop and refine financial reporting standards. With the adoption of, or transition to international financial reporting standards (IFRS) in many countries, the globalisation of financial reporting standards is close to becoming a reality. However, doubts still remain about whether the IFRS will lead to any real long-term improvement in financial reporting and transparency (see Sunder, 2011)...

Editorial : Federal developments

On 10 May 2011, Federal Treasurer Wayne Swan MP delivered the Federal Budget for the 2011–2012 financial year. The Budget contains a number of new initiatives, financial redistributions and reductions that relate to Australia's current regulatory framework governing the environment, climate change and renewable energy. These are set out below...

Editorial: Federal developments

On 24 February 2011 the Multi-Party Climate Change Committee released the broad architecture for a carbon pricing scheme, which is scheduled to commence on 1 July 2012. The proposed mechanism has been agreed by the members of the Multi-Party Climate Change Committee representing the Government and the Australian Greens. Independents Mr Windsor and Mr Oakeshott agreed to the release of the proposal to enable consideration of it, but have not commented on its contents.

Children as experts in their lives : child inclusive research [Editorial Introduction]

The focus of this special volume of CSI on research with and by children reflects a major paradigm shift in child research - a shift from a focus on the child as object of to a focus on the child as subject (and actor) in research (see Mason and Hood 2010). In his lead article in the first issue of this journal (2008), Asher Ben-Arieh highlighted the way in which the child indicators movement reflects this paradigm shift, outlining the way in which new directions in measuring and monitoring child well-being were leading to new roles for children in this process. He noted the importance of including children’s own perspectives on their well-being and argued that ‘incorporating children’s subjective perceptions is both a pre-requisite and a consequence of the changes historically in the measuring and monitoring of child well-being’ (p.13). This special issue again takes up this agenda of the child as subject in research...

QEPR Editorial Vol 17 Issue 78

Welcome to another issue of the Queensland Environmental Practice Reporter. This issue begins with a paper by QUT masters student, Jenny Kortlaender, which considers the effectiveness of the United Nations Convention on Biological Diversity in addressing global biodiversity decline. This is followed by a paper by Fiona Leddy which critically analyses international shipping in Australian waters and the approach taken by Australia laws in addressing the risks posed by ship-based oil pollution. The third paper in this issue is by Adjunct Professor Hugh Lavery, Gina Lee and Carolyn S. Sandercoe. This paper considers the ecological principles to be followed in the sustainable design of large-scale marina developments. This paper highlights the differences between the practice of landscape ecology and the design of ecological landscapes...

QEPR Editorial Vol 17 Issue 79

This issue presents the final paper in the series of publications authored by Associate Professor Hugh Lavery in relation to environmental management and sustainability in Queensland. In this issue, Associate Professor Lavery addresses the broader question of regulatory compliance and its role in achieving environmental sustainability in the context of large coastal developments in Queensland...

Streets apart genres of editorial photographs and patterns of photographic practice

My doctoral research contributes to visual scholarship by investigating and defining representational strategies of three photographic genres – press photography, photojournalism, and documentary photography – using an ‘action genre’ approach (Lemke, 1995: 32). That is, rather than taking final photographic forms as being definitive of genre, I identify patterns of ‘activity types’ involved in the production of editorial photography to define genre (1995: 32). While much has been written on editorial photography, there is no organised body of scholarship that distinguishes between these three very different modes of photographic practice. I use a major documentary project to exemplify and analyse the impact of these genres on my own photographic practice, and to explore the production of meaning within the framework of these professional genres. I triangulate the theoretical framework through the use of interviews with established Australian professionals.

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...