Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by GPWA report users' understanding of water risks faced by an entity. It may also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA.

Design/methodology/approach – Official documents, internal Water Accounting Standards Board documents and unstructured interviews underpin the authors' analysis.

Findings – The authors speculate about the benefits that might accrue to various stakeholder groups from capturing the GPWA standard-setting process. They also suggest that internationally, water industries may dominate early GPWA standards development in the public interest and that regulatory capture by accounting or water industry professionals will not necessarily conflict with public interest benefits.

Practical implications – Accounting for water can affect allocations of environmental, economic, social and other resources; also, accounting and water industry professional standing and revenues. In this paper the authors identify factors influencing GPWA standards and standard-setting institutional arrangements, and thereby these resource allocations. The paper generates an awareness of GPWA's emergence and practical implications.

Originality/value – This is an early study to investigate water accounting standard-setting regulatory influences and their impact.

Incorporating indigenous Australian knowledge and perspectives into planning practice : past, present and future

The history and contemporary practice of land-use planning and place-making by Indigenous Australians is poorly understood by academics, students and practitioners in the field of urban and regional planning in Australia. This is despite recent high-profile events which have increased the profile of Indigenous peoples’ rights, such as the recognition of native title by the High Court in Mabo v the State of Queensland [No. 2] (1992) 175 CLR 1 and The United Nations Declaration on the Rights of Indigenous Peoples (2007), and Commonwealth policy and reconciliation discourses. Further, little impact has been discernible arising from the adoption of reconciliation policies by government bodies, planning authorities and the Planning Institute of Australia (PIA). This paper reviews this lack of progress and discusses why this is a problem for Australian planners which needs to be addressed. The paper reviews the present Australian historical and socio-cultural context in terms of collaboration with traditional land owners as it relates to contemporary planning practice. It considers ontological, epistemological and axiological differences between the dominant western model of planning and Indigenous models, and the challenges this presents. A case-study documenting past, present and future planning practices at Lake Condah in South West Victoria which is the Country of the Gunditjmara and Budj Bim will bring to life these topics through the documentation of Indigenous planning practices prior to and post European arrival. It offers a vision for the future of planning with Indigenous communities. The paper envisages a future which values and incorporates Indigenous place-making and planning, which goes far beyond the tacit acknowledgement of traditional owners commonly observed around Australia today.

Aptamer-based therapeutics of the past, present and future: from the perspective of eye-related diseases

 Aptamers have emerged as a novel and powerful class of biomolecules with an immense untapped potential. The ability to synthesise highly specific aptamers against any molecular target make them a vital cog in the design of effective therapeutics for the future. However, only a minutia of the enormous potential of this dynamic class of molecule has been exploited. Several aptamers have been studied for the treatment of eye-related disorders, and one such strategy has been successful in therapy. This review gives an account of several eye diseases and their regulatory biomolecules where other nucleic acid therapeutics have been attempted with limited success and how aptamers, with their exceptional flexibility to chemical modifications, can overcome those inherent shortcomings.

Global education: past present and future

This article traces the origins and history of global education, primarily in Australia, but also within a broader, appropriately global, context. We first identify and discuss the characteristics of earlier global education programs, and gradually move towards the present day where the long-standing and highly successful program in Australian schools recently conclude due to government budgetary constraints. We close by alluding to the next Australian Declaration of Educational Goals for Young Australians.

Drug delivery systems: Past, present, and future

Drug delivery systems are essential components of drugs controlled release. In the last decades, several drug delivery technologies have emerged including capsules, liposomes. microparticles, nanoparticles, and polymers. These components must be biocompatible, biodegradable, and display a desired biodistribution providing a long-term availability of the therapeutic at specific target over time.

Present and future searches for leptoquarks

We review the present searches for scalar leptoquarks and the potential of the CERN Large Hadron Collider (LHC) to unravel the existence of first generation leptoquarks.

Present and future integration in Central America

Includes bibliography

Past, present and future of the international economic crisis

Includes bibliography

B-vitamins : past, present and future in the study of the coenzymes that built and maintain a habitable planet

Trabajo realizado por Sergio Sañudo-Wilhelmy, Danielle Monteverde and Laura Gomez-Consarnau

Carbapenems: past, present, and future

In this review, we summarize the current "state of the art" of carbapenem antibiotics and their role in our antimicrobial armamentarium. Among the β-lactams currently available, carbapenems are unique because they are relatively resistant to hydrolysis by most β-lactamases, in some cases act as "slow substrates" or inhibitors of β-lactamases, and still target penicillin binding proteins. This "value-added feature" of inhibiting β-lactamases serves as a major rationale for expansion of this class of β-lactams. We describe the initial discovery and development of the carbapenem family of β-lactams. Of the early carbapenems evaluated, thienamycin demonstrated the greatest antimicrobial activity and became the parent compound for all subsequent carbapenems. To date, more than 80 compounds with mostly improved antimicrobial properties, compared to those of thienamycin, are described in the literature. We also highlight important features of the carbapenems that are presently in clinical use: imipenem-cilastatin, meropenem, ertapenem, doripenem, panipenem-betamipron, and biapenem. In closing, we emphasize some major challenges and urge the medicinal chemist to continue development of these versatile and potent compounds, as they have served us well for more than 3 decades.

Risk Reduction Strategies: Past, Present, and Future

Several respected authors have proposed short lists of all strategies for controlling hazards or reducing risks from hazards. This article reviews those attempts and proposes an improved list of nine risk reduction strategies.

Teaching Information Literacy to Undergraduate Students: Reflecting on the Past, Present and Future of Library Instruction

The need to teach information literacy skills to undergraduate students is often framed as a 21st century concern, but debate over the value and practice of teaching this set of skills can be found as far back as the early 1900’s. This article reviews the history of information literacy instruction in academic libraries from its origins to the present, examines the current state of information literacy instruction in academic libraries, and explores possible future directions that this instruction may take. Looking to the past, present and future shows that while library instruction has evolved, many central concerns remain unanswered.