Auditor obligations in an evolving legal landscape

Purpose – The purpose of this paper is to look at auditor obligations to their clients and potentially to third parties such as investors, with a focus on the quality of financial disclosure in an evolving legal framework. Design/methodology/approach – The article outlines and compares established and emerging trends relative to information disclosure and contractual performance in parallel contexts where information asymmetry exists. In particular, this article considers the disclosure regime that has evolved in the insurance industry to address the substantial imbalance in the level of knowledge possessed by the insured in comparison to the prospective insurer. Abductive reasoning is used to identify causal constructs that explain the data pattern from which the theorised potential for judicial revision of the interpretation of “true and fair” in line with “good faith” in legal regulation is derived. Findings – The authors conclude that there is little doubt that a duty of good faith in relation to auditor-company contractual dealings and potentially a broader good faith duty to third parties such as investors in companies may be on the horizon. Originality/value – In the context of stated objectives by organisations such as the International Federation of Accountants to reconcile ethical and technical skills in the wake of the global financial crisis, there is an increased need to rebuild public and investor confidence in the underpinning integrity of financial reporting. This paper offers a perspective on one way to achieve this by recognising the similarities in the information asymmetry relationships in the insurance industry and how the notion of “good faith” in that relationship could be useful in the audit situation.

Acquiring ‘doctorateness’ in the creative industries : an Australian perspective on professional research doctorates

Over the last two decades, particularly in Australia and the UK, the doctoral landscape has changed considerably with increasingly hybridised approaches to methodologies and research strategies as well as greater choice of examinable outputs. This paper provides an overview of doctoral practices that are emerging in the creative industries context, from a predominantly Australian perspective, with a focus on practice-led approaches within the Doctor of Philosophy and recent developments in professional doctorates. The paper examines some of the diverse theoretical principles which foreground the practitioner/researcher, methodological approaches that incorporate tacit knowledge and reflective practice together with qualitative strategies, blended learning delivery modes, and flexible doctoral outputs;and how these are shaping this shifting environment towards greater research-based industry outputs. The discussion is based around a single extended case study of the Doctor of Creative Industries at Queensland University of Technology (QUT) as one model of an interdisciplinary professional research doctorate.

Front-line workers as intermediaries : the changing landscape of disability and employment services in Australia

Recent welfare reform in Australia has been constructed around the now-familiar principle of paid work and willingness to work as the fundamental marker of social citizenship. Beginning with the long-term unemployed in Australia in the mid 1990s, the scope of welfare reform has now extended to include people with a disability – which is a category of income support that has been growing in Australia. From the national government’s point of view this growth is a financial concern as it seeks to move as many people as possible into paid work to support the costs of an ageing population (DEWR, 2005). In doing so, the government has changed the meaning of disability in terms of eligibility for financial support from the state, and at the same time redefined the role of people with a disability with regard to work, and the role of the state with regard to the disabled. This has been a matter of some political contention in Australia.

Literary prosumers : young people’s reading and writing in a new media landscape

The production of culture is today a matter of ‘user generated content’ and young people are vital participants as ‘prosumers’, i.e. both producers and consumers, of cultural products. Among other things, they are busy creating fan works (stories, pictures, films) based on already published material. Using the genre fan fiction as a point of departure, this article explores the drivers behind net communities organised around fan culture and argues that fan fiction sites can in many aspects be regarded as informal learning settings. By turning to the rhetoric principle of imitatio, the article shows how in the collective interactive processes between readers and writers such fans develop literacies and construct gendered identities.

Strolling the coastline: criminology in everyday life : through ‘landscape’ from gaol to ‘badlands’

Part travelogue, part flight of fancy, this paper recounts a coastline stroll from Maroubra Beach to Bondi in Sydney’s eastern suburbs. The author as ‘travel guide’ points out features of potential interest to two visiting criminological colleagues as they ‘pass by’ scenery of great beauty shadowed by acts of spectacular violence. The everyday acts of walking and talking while passing through a ‘landscape’ serve to constitute a criminology of everyday life, illustrating the way in which a consciousness of crime, crime sites, analyses and theories permeates the ways a ‘tourist trail’ might be experienced and seen, myths made and histories forged. The walk starts with the unseen lines of penal force radiating from Long Bay Gaol, before skirting through surfing and its regulation; the ‘brotherhood’ of the BRA Boys; the Hines killing and the politics of self defence; the shark arm case, the Virgin Mary and the Bali bombing memorial at Coogee; zones of the beach and Jock Young’s Vertigo at Bronte and Tamarama; before finishing at the Marks Park ‘badlands’ at Bondi, scene of a series of mostly unsolved and unpunished homophobic killings, giving rise to reflections on ‘ungrievable lives’, memory, mourning and forgetting.

An Interview with Sylvère Lotringer, Jean Baudrillard Chair at the European Graduate School and Professor Emeritus of French Literature and Philosophy at Columbia University, on the Architectural Contribution to Semiotext(e), Schizoculture, and the Early Deleuze and Guattari Scene at Columbia University

An Interview with Sylvère Lotringer, Jean Baudrillard Chair at the European Graduate School and Professor Emeritus of French Literature and Philosophy at Columbia University, on the Architectural Contribution to Semiotext(e), Schizoculture, and the Early Deleuze and Guattari Scene at Columbia University, which took place at the Department of French, Columbia University, New York City, July 2003. This interview exists as an audio cassette tape recording.

Branding Melbourne : re-imagining the landscape through Christos Tsiolkas’ The Slap (2008)

In this paper I am focusing on one aspect of what Henri Lefebvre first termed the espace vecu “the fully lived space” (Soja 1999); and that aspect of space which exists within the geographical imagination. Building upon Lefebvre’s ideas Edward Soja acknowledges that “lived cities are never completely knowable” (1999) although in this paper I argue that often a fictional city is much more complex and diverse, much more revealing of the practices of everyday life than the homogenised concept often put forward in public discourses. Recent Melbourne fiction opens out this complexity, destabilizing public policy-making to reveal a socially diverse suburban landscape occupying both planned and organic spaces. The text that will be analysed in relation to this year’s conference theme The Geographical Imagination is a fictional text situated in Melbourne called The Slap that was written by Christos Tsiolkas in 2008.

"The Stratified Record upon Which We Set Our Feet" : The Spatial Turn and the Multilayering of History, Geography, and Geology

In Thomas Mann’s tetralogy of the 1930s and 1940s, Joseph and His Brothers, the narrator declares history is not only “that which has happened and that which goes on happening in time,” but it is also “the stratified record upon which we set our feet, the ground beneath us.” By opening up history to its spatial, geographical, and geological dimensions Mann both predicts and encapsulates the twentieth-century’s “spatial turn,” a critical shift that divested geography of its largely passive role as history’s “stage” and brought to the fore intersections between the humanities and the earth sciences. In this paper, I draw out the relationships between history, narrative, geography, and geology revealed by this spatial turn and the questions these pose for thinking about the disciplinary relationship between geography and the humanities. As Mann’s statement exemplifies, the spatial turn itself has often been captured most strikingly in fiction, and I would argue nowhere more so than in Graham Swift’s Waterland (1983) and Anne Michaels’s Fugitive Pieces (1996), both of which present space, place, and landscape as having a palpable influence on history and memory. The geographical/geological line that runs through both Waterland and Fugitive Pieces continues through Tim Robinson’s non-fictional, two-volume “topographical” history Stones of Aran. Robinson’s Stones of Aran—which is not history, not geography, and not literature, and yet is all three—constructs an imaginative geography that renders inseparable geography, geology, history, memory, and the act of writing.

Pre-service teachers’ epistemic perspectives about philosophy in the classroom : it is not a bunch of ‘hippie stuff’

Using epistemic perspectives as a theoretical framework, this study investigated Australian pre-service teachers’ perspectives about knowing, knowledge and children’s learning, as they engaged in a semester-long unit on philosophy in the classroom. During the field experience component of the unit, pre-service teachers were required to teach at least one philosophy lesson. Pre-service teachers completed the Personal Epistemological Beliefs Survey at the beginning and end of the unit. They were also interviewed in focus groups at the end of the semester to investigate their views about children’s learning. Paired sample t-tests were used to explore changes in epistemic beliefs over time. Significant differences were found for only some individual items on the survey. However, when interviewed, pre-service teachers indicated that field experiences helped them consider children as competent ‘thinkers’ who were capable of engaging in philosophy in the classroom. They reported predominantly student-centred perspectives of children’s learning, although a process of adjudication (exploring disagreements and evidence for responses) was lacking in these responses.

Landscape ecology of the lesser grain borer, Rhyzopertha dominica

The Lesser Grain Borer is a major pest of stored grain with a global distribution. This project has, for the first time recorded this pest throughout broad spatial areas, tens of kilometres from grain production or storage. Statistical analysis revealed that different factors such as ambient temperature and the availability of food resources affect R. dominica differently between different habitats. This suggests that, contrary to the prevailing view, this pest is not solely dependent on stored wheat and can continue to persist throughout a range of habitats. These findings have important management implications for Australia's wheat industry.

Ecological consequences of fragmentation and deforestation in an urban landscape : a case study

Landscape change is an ongoing process even within established urban landscapes. Yet, analyses of fragmentation and deforestation have focused primarily on the conversion of non-urban to urban landscapes in rural landscapes and ignored urban landscapes. To determine the ecological effects of continued urbanization in urban landscapes, tree-covered patches were mapped in the Gwynns Falls watershed (17158.6 ha) in Maryland for 1994 and 1999 to document fragmentation, deforestation, and reforestation. The watershed was divided into lower (urban core), middle (older suburbs), and upper (recent suburbs) subsections. Over the entire watershed a net of 264.5 of 4855.5 ha of tree-covered patches were converted to urban land use-125 new tree-covered patches were added through fragmentation, 4 were added through reforestation, 43 were lost through deforestation, and 7 were combined with an adjacent patch. In addition, 180 patches were reduced in size. In the urban core, deforestation continued with conversion to commercial land use. Because of the lack of vegetation, commercial land uses are problematic for both species conservation and derived ecosystem benefits. In the lower subsection, shape complexity increased for tree-covered patches less than 10 ha. Changes in shape resulted from canopy expansion, planted materials, and reforestation of vacant sites. In the middle and upper subsections, the shape index value for tree-covered patches decreased, indicating simplification. Density analyses of the subsections showed no change with respect to patch densities but pointed out the importance of small patches (≤5 ha) as "stepping stone" to link large patches (e. g., ≥100 ha). Using an urban forest effect model, we estimated, for the entire watershed, total carbon loss and pollution removal, from 1994 to 1999, to be 14,235,889.2 kg and 13,011.4 kg, respectively due to urban land-use conversions.

The mining boom and Western Australia's changing landscape : towards sustainability or business as usual?

The practices and public reputation of mining have been changing over time. In the past, mining operations frequently stood accused of being socially and environmentally disruptive, whereas mining today invests heavily in ‘socially responsible’ and ‘sustainable’ business practices. Changes such as these can be witnessed internationally as well as in places like Western Australia (WA), where the mining sector has matured into an economic pillar of the state, and indeed the nation in the context of the recent resources boom. This paper explores the role of mining in WA, presenting a multi-disciplinary perspective on the sector's contribution to sustainable development in the state. The perspectives offered here are drawn from community-based research and the associated academic literature as well as data derived from government sources and the not-for-profit sector. Findings suggest that despite noteworthy attitudinal and operational improvements in the industry, social, economic and environmental problem areas remain. As mining in WA is expected to grow in the years to come, these problem areas require the attention of business and government alike to ensure the long-term sustainability of development as well as people and place.

Experiencing-in-the-world : using pragmatist philosophy to design for aesthetic experience

With the growing use of personal and ubiquitous computing technology, an increase is seen in utilizing aesthetic aspects for designing interactive systems. The use of aesthetic interpretations, however, has differed in different applications, often lacking a coherent and holistic meaning of aesthetics. In this paper we provide an account on aesthetics, utilizing the pragmatist perspective, which can be used as a framework to design for aesthetic experience in interactive systems. We discuss seven major themes of aesthetic experience. Using our framework we discuss two design examples. In the first example ? Panorama, the framework is used to inform the design process and making design decisions for supporting aesthetic social awareness in an academic work environment. In the second example ? Virtual Dancer, the framework is used to analyze the aesthetics of an entertainment experience and to elicit further improvements. In the end we discuss the role of aesthetics in the design of interactive systems.

A comparison of spatially explicit landscape representation methods and their relationship to stream condition

1. Biodiversity, water quality and ecosystem processes in streams are known to be influenced by the terrestrial landscape over a range of spatial and temporal scales. Lumped attributes (i.e. per cent land use) are often used to characterise the condition of the catchment; however, they are not spatially explicit and do not account for the disproportionate influence of land located near the stream or connected by overland flow. 2. We compared seven landscape representation metrics to determine whether accounting for the spatial proximity and hydrological effects of land use can be used to account for additional variability in indicators of stream ecosystem health. The landscape metrics included the following: a lumped metric, four inverse-distance-weighted (IDW) metrics based on distance to the stream or survey site and two modified IDW metrics that also accounted for the level of hydrologic activity (HA-IDW). Ecosystem health data were obtained from the Ecological Health Monitoring Programme in Southeast Queensland, Australia and included measures of fish, invertebrates, physicochemistry and nutrients collected during two seasons over 4 years. Linear models were fitted to the stream indicators and landscape metrics, by season, and compared using an information-theoretic approach. 3. Although no single metric was most suitable for modelling all stream indicators, lumped metrics rarely performed as well as other metric types. Metrics based on proximity to the stream (IDW and HA-IDW) were more suitable for modelling fish indicators, while the HA-IDW metric based on proximity to the survey site generally outperformed others for invertebrates, irrespective of season. There was consistent support for metrics based on proximity to the survey site (IDW or HA-IDW) for all physicochemical indicators during the dry season, while a HA-IDW metric based on proximity to the stream was suitable for five of the six physicochemical indicators in the post-wet season. Only one nutrient indicator was tested and results showed that catchment area had a significant effect on the relationship between land use metrics and algal stable isotope ratios in both seasons. 4. Spatially explicit methods of landscape representation can clearly improve the predictive ability of many empirical models currently used to study the relationship between landscape, habitat and stream condition. A comparison of different metrics may provide clues about causal pathways and mechanistic processes behind correlative relationships and could be used to target restoration efforts strategically.