Globalising water accounting : lessons from the globalisation of financial reporting

Water management is a matter of global concern. To underpin sound management of water scarcity and quality issues requires high quality, consistent, understandable and credible information. In a world first, accounting and water industry experts in Australia have developed a system of water accounting as an accounting sub-discipline, analogous to financial accounting to guide national and intra-national decision-making. With a conceptual framework and a Preliminary Australian Water Accounting Standard in place, Australia’s approach is being evaluated internationally within the water and mining industries. Its fate as a discipline will depend upon regulatory politics as well as the intellectual and practical rigour of the system and the rate of its adoption. In this paper, we explore the application to water accounting of regulatory theories that have been valuable to gaining an understanding of financial accounting standards development. We predict the international path of the water accounting a sub-discipline of accounting, as an outcome of political forces.

International postgraduate students experience in a UK university : lessons for academic practice

This paper reports on a study of the international postgraduate student experience in a United Kingdom (UK) university, using a case study approach. Looking at both the academic and non academic experience of students in the university, the paper attempts to identify differences in perceptions of staff and students on key issues related to the international student experience. The limited sample of this study is compensated for by the quality and depth of data obtained from in-depth interviews with students and staff in one UK university. Results indicate significant convergence of perceptions in relation to the quality of education in the UK though the issues of cultural integration, English language and inadequate student support and the serious threat these issues pose to the quality of experience for students. The paper identifies five key gaps in the way staff and students conceptualise the postgraduate student experience and concludes with suggestions for how management might narrow these gaps in the higher education context.

The Canadian response to Aboriginal residential schools : lessons for Australia and the United States?

The common policy of the Australian, Canadian and United States governments of removing aboriginal children from their families and placing them in institutions is now well documented. This article considers the responses to the stolen generations in Australia, Canada and United States. A major focus of the article is the historic compensation package agreed to by the Canadian government. Whilst the Canadian federal government has not been without criticism on this issue, it must be applauded for its efforts to meet a peaceful solution to a tragic past. The political responses in Australia and United States and Canada are simply incomparable. The failure to address the plight of the stolen generations of Australia and the United States evidences a major failing in Indian/Aboriginal policy in these two nations that needs to be addressed. Australia and the United States have much to learn from the reconciliatory policies of the Canadian government.

Cultural dimensions of arts entrepreneurship : lessons for Vietnam from Australia

This paper provides an overview of entrepreneurial activities in three non-profit performing arts organisations in Australia and lists implications for Vietnam. The relationship between limited funding, pressure to attract audiences and the need to act entrepreneurially to diversify funding sources characterises both countries. Case studies from Australia were used to analyse how leaders in arts organisations balance the interests of the various funding sources and market opportunities to service their revenue requirements. Our research strengthens the need to study how Vietnamese artists face challenges of financial viability, audience development, and balance between commercialization and artistic creativity. We conclude that entrepreneurship is seen as an important concept for understanding the development of arts organisations in Australia and Vietnam.

Increasing community capacity to prevent childhood obesity : challenges, lessons learned and results from the Romp & Chomp intervention

Background
Obesity is a major public health issue; however, only limited evidence is available about effective ways to prevent obesity, particularly in early childhood. Romp & Chomp was a community-wide obesity prevention intervention conducted in Geelong Australia with a target group of 12,000 children aged 0-5 years. The intervention had an environmental and capacity building focus and we have recently demonstrated that the prevalence of overweight/obesity was lower in intervention children, post-intervention. Capacity building is defined as the development of knowledge, skills, commitment, structures, systems and leadership to enable effective health promotion and the aim of this study was to determine if the capacity of the Geelong community, represented by key stakeholder organisations, to support healthy eating and physical activity for young children was increased after Romp & Chomp.

Methods
A mixed methods evaluation with three data sources was utilised. 1) Document analysis comprised assessment of the documented formative and intervention activities against a capacity building framework (five domains: Partnerships, Leadership, Resource Allocation, Workforce Development, and Organisational Development); 2) Thematic analysis of key informant interviews (n = 16); and 3) the quantitative Community Capacity Index Survey.

Results
Document analysis showed that the majority of the capacity building activities addressed the Partnerships, Resource Allocation and Organisational Development domains of capacity building, with a lack of activity in the Leadership and Workforce Development domains. The thematic analysis revealed the establishment of sustainable partnerships, use of specialist advice, and integration of activities into ongoing formal training for early childhood workers. Complex issues also emerged from the key informant interviews regarding the challenges of limited funding, high staff turnover, changing governance structures, lack of high level leadership and unclear communication strategies. The Community Capacity Index provided further evidence that the project implementation network achieved a moderate level of capacity.

Conclusions
Romp & Chomp increased the capacity of organisations, settings and services in the Geelong community to support healthy eating and physical activity for young children. Despite this success there are important learnings from this mixed methods evaluation that should inform current and future community-based public health and health promotion initiatives.

Trial Registration Number: ANZCTRN12607000374460