Financial Accounting: Reporting, Analysis and Decision Making [5th ed.]

In recent years accounting education has seen numerous changes to the way financial accounting is taught. These changes reflect the demands of an ever-changing business world, opportunities created by new technology and instructional technologies, and an increased understanding of how students learn. The foundation of Financial Accounting is based on a number of unique principles and innovations in accounting education. The objective of Financial Accounting is to provide students with an understanding of those concepts that are fundamental to the preparation and use of accounting information. Most students will forget procedural details within a short period of time. On the other hand, concepts, if well taught, should be remembered for a lifetime. Concepts are especially important in a world where the details are constantly changing. Students learn best when they are actively engaged. The overriding pedagogical objective of Financial Accounting is to provide students with continual opportunities for active learning. One of the best tools for active learning is strategically placed questions. Discussions are framed by questions, often beginning with rhetorical questions and ending with review questions, and our analytical devices, called decision-making toolkits, use key questions to demonstrate the purpose of each.

New evidence of the reproductive organs of Glossopteris based on permineralized fossils from Queensland, Australia. II: pollen-bearing organ Ediea gen. nov

Ediea homevalensis H. Nishida, Kudo, Pigg & Rigby gen. et sp. nov. is proposed for permineralized pollen-bearing structures from the Late Permian Homevale Station locality of the Bowen Basin, Queensland, Australia. The taxon represents unisexual fertile shoots bearing helically arranged leaves on a central axis. The more apical leaves are fertile microsporophylls bearing a pair of multi-branched stalks on their adaxial surfaces that each supports a cluster of terminally borne pollen sacs. Proximal to the fertile leaves there are several rows of sterile scale-like leaves. The pollen sacs (microsporangia) have thickened and dark, striate walls that are typical of the Arberiella type found in most pollen organs presumed to be of glossopterid affinity. An examination of pollen organs at several developmental stages, including those containing in situ pollen of the Protohaploxypinus type, provides the basis for a detailed analysis of these types of structures, which bear similarities to both compression/impression Eretmonia-type glossopterid microsporangiate organs and permineralized Eretmonia macloughlinii from Antarctica. These fossils demonstrate that at least some Late Permian pollen organs were simple microsporophyll-bearing shoot systems and not borne directly on Glossopteris leaves.

Reclassification of Pasteurella gallinarum, [Haemophilus] paragallinarum, Pasteurella avium and Pasteurella volantium as Avibacterium gallinarum gen. nov., comb. nov., Avibacterium paragallinarum comb. nov., Avibacterium avium comb. nov. and Avibacterium volantium comb. nov.

This paper describes a phenotypic and genotypic investigation of the taxonomy of [Haemophilus] paragallinarum, Pasteurella gallinarum, Pasteurella avium and Pasteurella volantium, a major subcluster within the avian 16S rRNA cluster 18 of the family Pasteurellaceae. An extended phenotypic characterization was performed of the type strain of [Haemophilus] paragallinarum, which is NAD-dependent, and eight NAD-independent strains of [Haemophilus] paragallinarum. Complete 16S rRNA gene sequences were obtained for one NAD-independent and four NAD-dependent [Haemophilus] paragallinarum strains. These five sequences along with existing 16S rRNA gene sequences for 11 other taxa within avian 16S rRNA cluster 18 as well as seven other taxa from the Pasteurellaceae were subjected to phylogenetic analysis. The analysis demonstrated that [Haemophilus] paragallinarum, Pasteurella gallinarum, Pasteurella avium and Pasteurella volantium formed a monophyletic group with a minimum of 96·8% sequence similarity. This group can also be separated by phenotypic testing from all other recognized and named taxa within the Pasteurellaceae. As both genotypic and phenotypic testing support the separate and distinct nature of this subcluster, the transfer is proposed of Pasteurella gallinarum, [Haemophilus] paragallinarum, Pasteurella avium and Pasteurella volantium to a new genus Avibacterium as Avibacterium gallinarum gen. nov., comb. nov., Avibacterium paragallinarum comb. nov., Avibacterium avium comb. nov. and Avibacterium volantium comb. nov. The type strains are NCTC 1118T (Avibacterium gallinarum), NCTC 11296T (Avibacterium paragallinarum), NCTC 11297T (Avibacterium avium) and NCTC 3438T (Avibacterium volantium). Key characteristics that separate these four species are catalase activity (absent only in Avibacterium paragallinarum) and production of acid from galactose (negative only in Avibacterium paragallinarum), maltose (negative only in Avibacterium avium) and mannitol (negative in Avibacterium gallinarum and Avibacterium avium).

Reclassification of [Pasteurella] trehalosi as Bibersteinia trehalosi gen. nov., comb. nov.

[Pasteurella] trehalosi is an important pathogen of sheep, being primarily associated with serious systemic infections in lambs but also having an association with pneumonia. The aim of the present investigation was to characterize a broad collection of strains tentatively identified as [P.] trehalosi in order to reclassify and rename this taxon to support improvements in our understanding of the pathogenesis and epidemiology of this important organism. The type strain for [P.] trehalosi, strain NCTC 10370T, was included along with 42 field isolates from sheep (21), cattle (14), goats (1), roe deer (3) and unknown sources (3). An extended phenotypic characterization was performed on all 43 strains. Amplified fragment length polymorphism (AFLP) was also performed on the isolates. Two of the field isolates were subjected to 16S rRNA gene sequencing. These sequences, along with five existing sequences for [P.] trehalosi strains and 12 sequences for other taxa in the family Pasteurellaceae, were subjected to a phylogenetic analysis. All the isolates and the reference strains were identified as [P.] trehalosi. A total of 17 out of 22 ovine isolates produced acid from all glycosides, while only four out of 14 bovine isolates produced acid from all glycosides. All 22 ovine isolates were haemolytic and CAMP-positive, while no other isolate was haemolytic and only two bovine isolates were CAMP-positive. Nineteen AFLP types were found within the [P.] trehalosi isolates. All [P.] trehalosi isolates shared at least 70% similarity in AFLP patterns. The largest AFLP type included the type strain and 7 ovine field isolates. Phylogenetic analysis indicated that the seven strains studied (two field isolates and the five serovar reference strains) are closely related, with 98.6% or higher 16S rRNA gene sequence similarity. As both genotypic and phenotypic testing support the separate and distinct nature of these organisms, we propose the transfer of [P.] trehalosi to a new genus, Bibersteinia, as Bibersteinia trehalosi comb. nov. The type strain is NCTC 10370T (=ATCC 29703T). Bibersteinia trehalosi can be distinguished from the existing genera of the family by the observation of only nine characteristics; catalase, porphyrin, urease, indole, phosphatase, acid from dulcitol, (+)-D-galactose, (+)-D mannose and (+)-D-trehalose.

Kaurimyia gen. nov.: Discovery of Apsilocephalidae (Diptera: Therevoid clade) in New Zealand

A new genus (Kaurimyia thorpei gen. et sp. nov.) of the enigmatic fly family Apsilocephalidae (Asiloidea) is described from New Zealand. Kaurimyia thorpei gen. et sp. nov. is described and figured from male and female specimens, one of which was collected in Kauri forest near Auckland (North Island). While superficially similar to Apsilocephala Krober, this new genus shows closer affinities to Clesthentia White (=Clesthentiella Nagatomi, Saigusa, Nagatomi et Lyneborg syn. nov.) from Tasmania based on genitalic characters such as aedeagus shape and non-articulated surstyli. Apsilocephalidae is presently known from just a few extant species in North America and Tasmania (Australia), although extinct species are recorded from the Holarctic and Oriental regions. This is the first description of the family from New Zealand.

Annellosympodia orbiculata gen. et sp. nov. and Scolecostigmina flagellariae sp. nov. from Australia

Two new fungi, Annellosympodia orbiculata and Scolecostigmina flagellariae, on Acacia ligulata and Flagellaria indica, respectively, from Australia are described and illustrated. The former species is placed in the new genus Annellosympodia, which is characterised by an unusual combination of features, viz. fasciculate conidiogenous cells (conidiophores reduced to conidiogenous cells), holoblastic conidiogenesis with sympodial, but rectilinear proliferation leaving annular structures and lateral conspicuous conidiogenous loci, and rhexolytic conidial secession. The generic placement of these two fungi is discussed.

Austropleospora osteospermi gen. et sp nov and its host specificity and distribution on Chrysanthemoides monilifera ssp rotundata in Australia.

Hendersonia osteospermi was found for the first time in Australia on leaf spots of the introduced invasive plant Chrysanthemoides monilifera ssp. rotundata (bitou bush) in coastal regions of New South Wales. Pathogenicity tests on species from 11 tribes in the family Asteraceae, demonstrated that H. osteospermi caused severe necrosis on leaves and stems of C. monilifera ssp. rotundata and its congener C. monilifera ssp. monilifera (boneseed). Small necrotic spots also developed on Osteospermum fruticosum and Dimorphotheca cuneata in the Calenduleae and on Helianthus annuus (sunflower) in the Heliantheae. None of the other plant species tested developed leaf spots, although H. osteospermi was re-isolated from senescent leaves of Cynara scolymus (globe artichoke) in the Cynareae and Vernonia cinerea in the Vernonieae. Single ascospores from ascomata of a Pleospora-like fungus found on diseased stems of bitou bush produced H. osteospermi in culture, which proved the anamorph/teleomorph connection. The ITS region of both a single-ascospore isolate and a single-conidium isolate were sequenced and found to be identical. The taxonomic status of H. osteospermi is re-examined and Austropleospora osteospermi gen. et sp. nov. is described as its teleomorph based on morphology, host range tests and DNA sequence analysis. The potential of A. osteospermi for the biological control of bitou bush and boneseed in Australia is discussed.

Enabling people to ‘see what they can be’… The Community Aspirations Program (CAP-ED)

The Community Aspirations Program in Education (CAP-ED) was delivered by CQUniversity’s Office of Indigenous Engagement to increase Aboriginal and Torres Strait Islander student participation in higher education. CAP-ED was developed through scoping studies of six individual communities within the CQuniversity footprint, including a designated Aboriginal and Torres Strait Islander community and rural and regional communities. The scoping process included developing community profiles and extensive consultation with Traditional Owners, Elders, community members and key stakeholders. This process proved to be an essential component of CAP-ED’s success, resulting in Indigenous participation in the program’s networking lunches, through to the delivery of information and workshop sessions. Moreover, it witnessed engagement with people in communities as partners in the program’s delivery and co-presenters in workshops and other events. The CAP-ED workshops focus on identity, culture, aspirations and assist participants to see that they have the potential to participate in higher education. The other essential components of the program’s success have included enabling people to ‘see what they can be’, offering opportunities for people to ask questions, voice honest concerns, and build confidence. The flexibility of delivery was paramount in accommodating the varying needs of each community and the differences in cultural protocols and community approaches, while the face to face engagement between knowledgeable and skilled staff and community members proved to be vital. Over the life of the project, CAP-ED has developed into a broad based strategy that has successfully matched community needs and university based responses through the process of community engagement.

Emanuel Lasker and Ed Lasker playing chess Portraits Family

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Ed Sullivan being presented with a fancy layer cake from the Viennese Café Eclair in New York City for the 7th anniversary of the Ed Sullivan Show Entertainment

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Omnidemptus affinis gen et sp. nov., teleomorph of Mycoleptodiscus affinis sp. nov

Omnidemptus is described as a new monotypic genus of ascomycetes and O. affinis isolated from leaves of Panici effusi var. effusi in Queensland, Australia, is shown to have as its anamorph a new species of the hyphomycete genus Mycoleptodiscus, M. affinis.

Johnalcornia gen. et. comb. nov., and nine new combinations in Curvularia based on molecular phylogenetic analysis

An examination of ex-type and authentic cultures of 34 species of Bipolaris and Curvularia by phylogenetic analysis of four loci (EF-1α, GAPDH, ITS and LSU) resulted in nine new combinations in Curvularia, as well as new synonymies for some species of Bipolaris and Curvularia. Lectotypes are designated for Bipolaris secalis and Curvularia richardiae, and an epitype is designated for Curvularia crustacea. A new monotypic genus, Johnalcornia, is introduced to accommodate Bipolaris aberrans, which clusters sister to the newly described Porocercospora. Johnalcornia differs morphologically from this taxon by producing distinctive conidia-like chlamydospores as well as comparatively thick-walled, geniculate conidiophores, with conidiogenous cells that have conspicuous scars. Johnalcornia further differs from related genera by forming the second conidial septum in the apical cell.

Interview with Barbara Comber in "Chapter 3 : Critical Literacy" of "Making Literacy Real : Theories and Practices for Learning and Teaching [2nd. Ed.]"

One of the so-called ‘wicked problems’ confronting most nations is poverty, or the unequal distribution of resources. This problem is perennial, but how, where and with which physical, psychological, social and educational effects, and for which students (and their teachers), needs continual scrutiny. Poverty is relative. Entire populations may be poor or groups of people and individuals within nations may be poor. Poverty results from injustice. Not only the un- and under-employed are living in poverty, but also the ‘working poor’. Now we see affluent societies with growing pockets of persistent poverty. While there are those who dispute the statistics on the rise of poverty because different nations use different measures (for example see Biddle, 2013; http://theconversation.com/factcheck-is-poverty-on-the-rise-in-australia-17512), there seems to be little dispute that the gaps between the richest and the poorest are increasing (see http://www.stanford.edu/group/scspi/sotu/SOTU_2014_CPI.pdf)...

Administrative Reforms: Towards Sustainable Practices by Amita Singh (Ed.)

A key issue on achieving sustainability and sustainable development is through administrative reforms. The book under review, a compilation of ‘good practices’, comes in at a time when the helm of affairs on governance and administrative practices is up for a thorough introspection. This book is a collection of papers presented at the ‘International Conference on Administrative Reforms, Good Practices and their Sustainability’ on 24–25th April 2003 at New Delhi.

Registered nurses and discharge planning in a Taiwanese ED: A neglected issue?

Published research on discharge planning is written from the perspective of hospital wards and community services. Limited research focuses on discharge planning in the emergency department (ED). The objective of this study was to identify ED nurses’ perceptions of factors influencing the implementation of discharge planning. This qualitative study collected data from 25 ED nurses through in-depth interviews and a drawing task in which participants were asked to depict on paper the implementation of discharge planning in their practice. Factors influencing discharge planning were grouped into three categories: discharge planning as a neglected issue in the ED, heavy workload, and the negative attitudes of ED patients and their families. The study highlighted a need for effective discharge planning to be counted as an essential clinical competency for ED nurses and factored into their everyday workload. Nurses perceived that organizational culture, and parents’ and relatives’ attitudes were barriers to implementing discharge teaching in the ED.