Comments on the Australian Accounting Research Foundation's Legislation Policy Discussion Paper NO.4 (A framework for financial reporting by incorporated associations)

The Australian Accounting Research Foundation (AARF) recently issued Legislative Policy Discussion Paper No.4 which proposes a framework for financial reporting by Australian incorporated associations.This paper comments on both the merits and deficiencies of the proposal. In particular it notes that the proposal simply advocates that the application of differential reporting, accounting standards, and the conceptual framework be imposed on incorporated associations by amended statutes. It is noted that in light of long experience in the corporate sector, he espoused benefits of such a move may not eventuate. Further, concern is expressed that the proposal is a blank cheque one because of the inadequacy of existing relevant accounting standards and the proposal to introduce new relevant standards. Another major defect in the proposal is that it emanates from accountants who acknowledge in their conceptual framework, the need for external reports to report on performance through both financial and non-financial reporting methods. Despite that acknowledgment, the standard set of external reports prepared by accountants do not measure performance as defined in their own conceptual framework (SAC 2) and in their auditing pronouncements (AUP 33), and they have restricted their domain to financial reporting (SAC 2). Accordingly the proposal appears to be seriously deficient and it is suggested that it be rejected and a new proposal be prepared by a multi-party group free from vested interests.

Queensland Emergency Medicine Research Foundation: Special report

The development of any new profession is dependent on the development of a special body of knowledge which is the domain of the profession and key to this is the conduct of research. In 2007, as part of the settlement of an Enterprise Bargaining Agreement and following sustained lobbying by Emergency Physicians, the Queensland Government agreed to establish an Emergency Medicine Research Fund to foster the development of research activities in Emergency Medicine in Queensland. That fund is now managed by the Queensland Emergency Medicine Research Foundation. The aims of this article are to describe the strategic approaches taken by the Foundation and its first three years of experience, to describe the application of research funds and to foreshadow an evaluative framework for determining the strategic value of this community investment. The Foundation has developed a range of personnel and project support funding programs and competition for funding has increased. Ongoing evaluation will seek to determine the effectiveness of this funding strategy on improving the effectiveness of research performance and the clinical and organisational outcomes that may derive from that initiative.

Classifying Australian PhD theses : linking research and library practices

This paper draws on the findings from, and the methods and approach used, in the provision of a database of Australian PhD thesis records for the period 1987 to 2006, coded by Research Fields, Courses and Disciplines (RFCD) fields of study. The project was funded by the Research Excellence Branch of the Australian Research Council. Importantly, the project was not merely the creation of yet another database but constitutes a valuable research resource in its own right. It provides an alternative source of data about research training with a focus on research output and research capacity building rather than input as does data on enrolment. The database is significant as it can be used to track knowledge production in Australia over a twenty year period and contains approximately 54,000 bibliographic records. The database of Australian PhDs has been constructed from downloaded bibliographic records from Libraries Australia. Recommendations for practice relate to university libraries, doctoral candidates, and the coded database. We suggest that libraries are more consistent with cataloguing procedures, including the thesis ‘publication’ date, and that they are more timely in uploading their thesis records to Libraries Australia or, alternatively, Australian Research Online. We also suggest that PhD candidates code their own theses using the new ANZSRC scheme (which replaced the RFCD classification in 2008), and also use clear and communicative thesis titles and thesis abstracts. With regard to the coded database, we suggest it becomes a requirement for universities to provide the ANZSRC coding of submitted theses

Classifying Australian PhD theses: linking research and library practices

This article draws on the findings from, and the methods and approach used in the provision of a database of Australian PhD thesis records for the period 1987 to 2006, coded by Research Fields, Courses and Disciplines (RFCD) fields of study. Importantly, the project was not merely the creation of yet another database but constitutes a valuable research resource in its own right. The database is significant as it can be used to track knowledge production in Australia over a twenty year period and contains approximately 54,000 bibliographic records. Recommendations for practice relate to university libraries, doctoral candidates, and the coded database.

Greetings: 50 years of Atomic Bomb Casualty Commission–Radiation Effects Research Foundation studies

The Atomic Bomb Casualty Commission was established in Hiroshima in 1947 and in Nagasaki in 1948 under the auspices of the U.S. National Academy of Sciences to initiate a long-term and comprehensive epidemiological and genetic study of the atomic bomb survivors. It was replaced in 1975 by the Radiation Effects Research Foundation which is a nonprofit Japanese foundation binationally managed and supported with equal funding by the governments of Japan and the United States. Thanks to the cooperation of the survivors and the contributions of a multitude of scientists, these studies flourish to this day in what must be the most successful long-term research collaboration between the two countries. Although these studies are necessarily limited to the effects of acute, whole-body, mixed gamma-neutron radiation from the atom bombs, their comprehensiveness and duration make them the most definitive descriptions of the late effects of radiation in humans. For this reason, the entire world relies heavily on these data to set radiation standards. As vital as the study results are, they still represent primarily the effects of radiation on older survivors. Another decade or two should correct this deficiency and allow us to measure definitively the human risk of heritable mutation from radiation. We look to the worldwide radiation and risk community as well as to the survivors who have contributed so much to what has been done already to accomplish this goal.

Online literature searching and databases at the U.S. Environmental Protection Agency, Environmental Research Center, Library, Cincinnati, Ohio /

Mode of access: Internet.

The problem of water resources administration, with special reference to the Delaware River Basin; a report submitted to the Water Research Foundation for the Delaware River Basin by the Syracuse University Research Group.

Mode of access: Internet.

Bulletin of the Russell Sage Foundation Library.

Includes the Librarian's report.

Financial management of the marketing function; a research study and report prepared for the Financial Executives Research Foundation (formerly, Controllers Institute Research Foundation)

Includes bibliography.

Cloud-sourcing Research Collections: Managing Print in the Mass-digitized Library Environment

A report of key findings of the Cloud Library project, an effort jointly designed and executed by OCLC Research, the HathiTrust, New York University's Elmer Bobst Library, and the Research Collections Access & Preservation (ReCAP) consortium, with support from the The Andrew W. Mellon Foundation. The objective of the project was to examine the feasibility of outsourcing management of low-use print books held in academic libraries to shared service providers, including large-scale print and digital repositories.