Developing effective advertising self-regulation in Australia: reflections on the old and new systems

The regulation of advertising is a controversial and difficult process. Over the past three decades, two attempts have been made in Australia to produce more acceptable ads. This paper reviews these systems using a macro framework for analysis which contextualises advertising in society. The systems have the fundamental process of handling complaints about advertising in common, however there are advantages and disadvantages of each and these are discussed. Important insights for the development of regulation of advertising are presented together with critical implications for the future of the industry.

Corporate accounting in Australia

"The third edition of Corporate Accounting in Australia presents a comprehensive and contemporary explanation of Australian corporate accounting. Previous editions of the book, published in 1998 and 2001, established the book's reputation for excellence, with its user-friendly approach, keenly appreciated by both students and lecturers. This edition retains the accessible writing style and logical chapter format and sequence of its forerunners, and has been revised to reflect current developments, particularly with regards to the international harmonisation of accounting standards."

Corporate accounting in Australia

Retains the accessible writing style and logical chapter format and sequence of its forerunners,, and has been extensively revised to reflect current developments, particularly with the adoption in Australia of international accounting standards.

The prevalence and selected characteristics of non-fatal opioid overdoses attended by ambulance in Australia

Key Points
1. Ambulance attendance at non-fatal opioid overdose is a common event in mainland Australia (among heroin users in particular).
2. The monthly rate of non-fatal opioid overdose attended by ambulance was generally highest in Victoria (Melbourne) followed by NSW with the rates substantially lower in the remaining mainland states over the period Jan  1999 - Feb 2001.
3. Non-fatal opioid overdose victims were most likely to be male in all states with the proportion of males highest in Victoria (77%).
4. Non-fatal opioid overdose victims were aged around 28 years with ages lowest in WA (26) and highest in NSW (30).
5. The rates of transportation varied according to ambulance service practice across the states with around 94% of cases transported in WA and around 19% and 30% of cases transported in Melbourne and NSW respectively.

Environmental attitudes and their relation to the dominant social paradigm among university students in New Zealand and Australia

This paper develops a causal model of environmental attitudes using measures of the dominant social paradigm of Western industrial societies. Four components of the DSP framework are examined with regard to environmental attitudes and perception of change using a sample of university students from Australia and New Zealand. The results indicate that one’s belief in the DSP has a negative effect on both environmental attitudes and perception of change necessary to ameliorate degradation of the environment. Thus, while public policy favors increasing awareness of and interest in the environment, policy instruments may remain ineffective in producing lasting change if the components of the DSP remain unchanged. It is argued that public policy ought to be directed at changing the DSP so that its negative effects will be minimized.

Journal rankings : does one size fit all?

The question of ranking journals, institutions, individual academics and specific papers is regularly visited within business and management disciplines. The Mort, et al. (2004) study advances the discussion by examining this theme within the context of academic marketing in Australia and New Zealand. In this commentary I comment on three aspects of the study that are left partially unanswered: why rank journals in the first place, how should journals be evaluated, and to what extent are the aspirations of academics in the region met?

Devil's in the detail : non-commercial business losses

When the theme for the 2008 Australasian Tax Teachers’ Conference was announced (The Devil’s in the Detail), the author immediately thought of the non-commercial losses provisions. These provisions are contained in Division 35 of the Income Tax Assessment Act 1997 (Cth) (‘ITAA 1997’) and restrict individuals from offsetting losses from non-commercial activities against other income.

Client view

Apart from learning substantive legal principles, practising lawyers need to develop certain professional skills, such as client interview skills. The challenge at Deakin University was to find a mechanism that was accessible to Deakin’s cohort of distance education students. ‘ClientView’ seeks to facilitate such through an esimulation. Through ClientView the student interviews their new client, Miranda Koh. The e-simulation ClientView is designed to be used in company law and taxation units. It has since been used as the model for further e-simulations in the Faculty of Business and Law. This article discusses the use of e-simulations in legal education and in particular the development and implementation of ClientView.

From the barracks to the burrup : The National Trust in Western Australia

Published to celebrate the fiftieth anniversary of the National Trust in Western Australia, this beautifully designed book contains never-before-published images and draws from a new oral history archive with testimonies from many of the founders, staff and volunteers of the organisation. Heritage battles for the Barracks Arch, the Palace Hotel, the Swan River and the Swan Brewery are covered, as well as the integral role played by grassroots heritage groups. Relations between the Trust, developers and the State Government and changing practices of interpretation and conservation are also discussed. What emerges is not only a history of the National Trust in Western Australia but also the people that shaped it. It is also a history of the ways in which heritage has been understood and practised across Australia.--Publisher description

Flying the coop : why is the move out of home proving unsustainable?

Changing social trends indicate that more young Australians are electing to live at home longer. Residing in the parental home is the most common mode of living for those aged in their 20s, with recent data indicating more than 30 per cent decisively remain in this arrangement with their parents.

While there are obviously still those who decide to move out, this housing arrangement seems to be proving unsustainable; many young adults are returning home to reside with their parents after time spent on their own in a trend increasingly referred to as the ‘boomerang’ effect.

This paper reviews the available literature on young adults’ living arrangements, identifying those factors implicated both in the leaving home process and the likelihood a young adult will return home after previously moving out. In highlighting how much of this earlier research has relied on the use of statistical methods, the paper aims to justify the need for the proposed study- a contemporary exploration of generation Y Australians’ experiences of home returning.

The study, guided by an ecological theoretical perspective, will utilise a qualitative methodology to investigate the reasons why young adults are experiencing difficulty sustaining their move to independent living. In-depth interviews will be conducted in Melbourne with young adults aged between 20 and 30 years who currently reside in the parental home after living independently for four months or more. It is anticipated the study sample will include both males and females who are currently engaged in, or have previously completed, tertiary study.

These interviews will be analysed and through the emergent themes, will provide a clearer insight into the ‘boomerang’ generation- a group of young adults who will become increasingly more common in light of the current uncertainty surrounding finances, employment and housing markets. The implications of this research will therefore be significant for those concerned with the future housing decisions of Australian society.