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University of Wollongong

2012

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Identity-Based Traitor Tracing With Short Private Key And Short Ciphertext, Fuchun Guo, Yi Mu, Willy Susilo Dec 2012

Identity-Based Traitor Tracing With Short Private Key And Short Ciphertext, Fuchun Guo, Yi Mu, Willy Susilo

Faculty of Informatics - Papers (Archive)

Identity-based traitor tracing (IBTT) scheme can be utilized to identify a private (decryption) key of any identity that is illegally used in an identity-based broadcast encryption scheme. In PKC'07, Abdalla et al. proposed the first IBTT construction with short private key. In CCS'08, Boneh and Naor proposed a public-key traitor tracing, which can be extended to IBTT with short ciphertext. With a further exploration, in this paper, we propose the first IBTT with short private key and short ciphertext. Private key and ciphertext are both order of O(l 1+l 2), where l 1 is the bit length of codeword of …

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Synthesis Of Mn3o4-Encapsulated Graphene Sheet Nanocomposites Via A Facile, Fast Microwave Hydrothermal Method And Their Supercapacitive Behaviour, Li Li, Kuok Hau Seng, Zhixin Chen, Hua-Kun Liu, Ivan P. Nevirkovets, Zaiping Guo Dec 2012

Synthesis Of Mn3o4-Encapsulated Graphene Sheet Nanocomposites Via A Facile, Fast Microwave Hydrothermal Method And Their Supercapacitive Behaviour, Li Li, Kuok Hau Seng, Zhixin Chen, Hua-Kun Liu, Ivan P. Nevirkovets, Zaiping Guo

Faculty of Engineering and Information Sciences - Papers: Part A

Well-crystallized Mn3O4-anchored reduced graphene oxide (rGO) nanocomposites have been successfully synthesized via a facile, effective, energy-saving, and scalable microwave hydrothermal technique for potential application as supercapacitor material. Integrating these nanostructures resulted in a strong synergistic effect between the two materials, consequently leading to a hybrid composite with higher specific capacitance compared to the bare Mn3O4 nanoparticles. The results from different sorts of characterization indicate that the Mn3O4 particles were deposited and anchored on graphene sheets. The capacitance value of the rGO(31.6%)–Mn3O4 nanocomposite reached 153 F/g, much higher than that of the bare Mn3O4 (87 F/g) at a scan rate of …

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Earth Is (Mostly) Flat: Apportionment Of The Flux Of Continental Sediment Over Millennial Time Scales, Jane K. Willenbring, Alexandru T. Codilean, Brandon Mcelroy Dec 2012

Earth Is (Mostly) Flat: Apportionment Of The Flux Of Continental Sediment Over Millennial Time Scales, Jane K. Willenbring, Alexandru T. Codilean, Brandon Mcelroy

Faculty of Science, Medicine and Health - Papers: part A

We use a new compilation of global denudation estimates from cosmogenic nuclides to calculate the apportionment and the sum of all sediment produced on Earth by extrapolation of a statistically significant correlation between denudation rates and basin slopes to watersheds without denudation rate data. This robust relationship can explain approximately half of the variance in denudation from quartz-bearing topography drained by rivers using only mean slopes as the predictive tool and matches a similar fit for large river basins. At slopes >200 m/km, topography controls denudation rates. Controls on denudation in landscapes where average slopes are 10 mm/k.y. We use …

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Editorial Volume 6 Issue 5, Ron Perrin, Greg Laing, Ciorstan Smark Dec 2012

Editorial Volume 6 Issue 5, Ron Perrin, Greg Laing, Ciorstan Smark

Australasian Accounting, Business and Finance Journal

The articles published in this issue of AABFJ cover a variety of discipline areas as well as providing a contrast in methodologies for research. Cheung and Powell (2012) provide guidance on the use of the Excel modelling package to construct parametric and Monte Carlo Simulation models. Lama (2012) examined the relationship between corporate governance and a firm’s performance as measured by return on equity, earning yield and return on assets, and found and found that in mid-sized Australian ASX companies there was a positive correlation. Morunga and Bradbury (2012) report on the data overload found in the financial reports of …

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High Muscle Mitochondrial Volume And Aerobic Capacity In A Small Marsupial (Sminthopsis Crassicaudata) Reveals Flexible Links Between Energy-Use Levels In Mammals, Terence Dawson, Koa Webster, Enhua Lee, William A. Buttemer Dec 2012

High Muscle Mitochondrial Volume And Aerobic Capacity In A Small Marsupial (Sminthopsis Crassicaudata) Reveals Flexible Links Between Energy-Use Levels In Mammals, Terence Dawson, Koa Webster, Enhua Lee, William A. Buttemer

Faculty of Science, Medicine and Health - Papers: part A

We investigated the muscle structure–function relationships that underlie the aerobic capacity of an insectivorous, small (~15 g) marsupial, Sminthopsis crassicaudata (Family: Dasyuridae), to obtain further insight into energy use patterns in marsupials relative to those in placentals, their sister clade within the Theria (advanced mammals). Disparate hopping marsupials (Suborder Macropodiformes), a kangaroo (Macropus rufus) and a rat-kangaroo (Bettongia penicillata), show aerobic capabilities as high as those of ‘athletic’ placentals. Equivalent muscle mitochondrial volumes and cardiovascular features support these capabilities. We examined S. crassicaudata to determine whether highly developed aerobic capabilities occur elsewhere in marsupials, rather than being restricted to the …

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2-Cyanoethyl N,N,N',N'-Tetraisopropylphosphorodiamidite, Jichao Zhang Dec 2012

2-Cyanoethyl N,N,N',N'-Tetraisopropylphosphorodiamidite, Jichao Zhang

Faculty of Science, Medicine and Health - Papers: part A

2-Cyanoethyl N,N,N′,N′-tetraisopropylphosphorodiamidite is a colorless viscous liquid, which is soluble in most organic solvents. It is a widely used phosphitylating reagent for the preparation of various phosphorylated biomolecules, such as nucleoside carbohydrate conjugates, phospholipids and glycopeptides. In particular, this reagent is highly effective for automated solid-phase DNA/RNA oligonucleotide synthesis. 2-Cyanoethyl N,N,N′,N′-tetraisopropylphosphorodiamidite has shown great utility in the coupling of nucleobases or carbohydrates via their phosphotriesters in the presence of activators such as 1H-tetrazole, in moderate yields under mild conditions. Additionally, 2-cyanoethyl N,N,N′,N′-tetraisopropylphosphorodiamidite is cheaper and more stable than 2- cyanoethyl N,N-diisopropylchlorophosphorodiamidite, the other commonly used phosphinylating reagent. 2-Cyanoethyl N,N,N′,N′-tetraisopropylphosphorodiamidite is …

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Privacy Issues And Solutions In Social Network Sites, Xi Chen, Katina Michael Dec 2012

Privacy Issues And Solutions In Social Network Sites, Xi Chen, Katina Michael

Associate Professor Katina Michael

The boom of the internet and the explosion of new technologies have brought with them new challenges and thus new connotations of privacy. Clearly, when people deal with e-government and e-business, they do not only need the right to be let alone, but also to be let in secret. Not only do they need freedom of movement, but also to be assured of the secrecy of their information. Solove [6] has critiqued traditional definitions of privacy and argued that they do not address privacy issues created by new online technologies. Austin [7] also asserts: “[w]e do need to sharpen and …

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A Molecular Survey Of Ulva (Chlorophyta) In Temperate Australia Reveals Enhanced Levels Of Cosmopolitanism, Lisa Kirkendale, Gary W. Saunders, Pia C. Winberg Dr Dec 2012

A Molecular Survey Of Ulva (Chlorophyta) In Temperate Australia Reveals Enhanced Levels Of Cosmopolitanism, Lisa Kirkendale, Gary W. Saunders, Pia C. Winberg Dr

Shoalhaven Marine & Freshwater Centre

The green algal genus Ulva includes a speciose group of marine macroalgae inhabiting shallow seas worldwide. Although algal blooms in Asia highlight the opportunistic nature of several “nuisance” species, recent research clearly reveals important positive benefits of Ulva. Applied research requires accurate, reliable, and rapid identification, however, identification of Ulva spp. has met with con-siderable difficulty. Consequently, many have turned to molecular markers to aid in taxonomy. Previous studies of plants and algae have relied heavily on ITS and rbcL. Recently, tufA has been presented as a suitable barcoding gene to facilitate species-level identification of green macroalgae and it is …

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Influences On Sustainability Reporting Practices In Selected South Australian Local Councils: An Explanatory Case Study, Kuntal Goswami, Sumit Lodhia Dec 2012

Influences On Sustainability Reporting Practices In Selected South Australian Local Councils: An Explanatory Case Study, Kuntal Goswami, Sumit Lodhia

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose: - This research aims to understand the factors driving sustainability reporting practices in selected South Australian local councils and to investigate what these councils are reporting as sustainability issues, in the absence of any mandatory reporting guidelines. Research Design: - The study is orientated towards a qualitative research approach aligning with the case study method and uses new institutional theory as the theoretical framework. The research focuses on four selected South Australian local councils (i.e. metropolitan, metropolitan fringe, regional and rural council) and uses interviews and content analysis of 2010-11 annual reports to explore the sustainability reporting practice in …

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The Gladiatorial Combat: Using An Arena Metaphor In Social And Environmental Accounting Research, Yanwen Shao, Corinne Cortese, Lee C. Moerman Dec 2012

The Gladiatorial Combat: Using An Arena Metaphor In Social And Environmental Accounting Research, Yanwen Shao, Corinne Cortese, Lee C. Moerman

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Metaphors have been utilised in qualitative research as a theoretical frame. The use of an arena invokes the contested nature of social and environmental issues and the role of resources in decision-making and negotiation. However, as with all metaphors, certain interests are highlighted and others are obscured. Consideration of the arena and the associated characteristics of a ‘battle’ serve to privilege a worldview where power and access to resources dominate in contrast to the Habermasian ideal of open critical enquiry and different dimensions of reality.

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Socially Responsible Investment In Malaysia: Behavioural Framework In Evaluating Investors’ Decision Making Process, Ainul Azreen Adam, Elvia Shauki Dec 2012

Socially Responsible Investment In Malaysia: Behavioural Framework In Evaluating Investors’ Decision Making Process, Ainul Azreen Adam, Elvia Shauki

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Socially responsible investment (SRI) represents the method of investment that consider the impact (good or bad) of investment decisions on social, ethics, and/or environment within the context of rigorous financial analysis. Despite the evidence of an increasing interest among academics and industry players on SRI, the understanding of the psychological aspect of decision-making behaviour of SRI investors is still incomplete. Currently, no published evidence has been found in the context of Malaysian investors‘ decision – making behaviour regarding SRI. Thus, this study aims to examine the role of intention, attitude, subjective norms, perceived behavioural control and moral norm in explaining …

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The Impact Of The Environment Management Act On The Accountability Of Companies In Fiji, Glen Finau, Jale Samuwai, Tevita Veituna, Clayton Kuma Dec 2012

The Impact Of The Environment Management Act On The Accountability Of Companies In Fiji, Glen Finau, Jale Samuwai, Tevita Veituna, Clayton Kuma

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose – This study seeks to explore the impact of the Environment Management Act (2005) on the accountability of three companies in Fiji. Design/methodology/approach – The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collected for the study included semi-structured interviews with accountants, internal auditors and environmental, document reviews and content analysis of annual reports and websites of the respective companies. Findings – The findings suggest that the Environment Management Act (2005) is having some effect in terms of engendering accountability in the companies case studied. Further evidence suggests that while this increased accountability …

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Impacts Of Mega-Events On Sustainability Reporting Practices: The Chinese Banking Sector, Tairan Huang, Corinne L. Cortese, Matthew Pepper Dec 2012

Impacts Of Mega-Events On Sustainability Reporting Practices: The Chinese Banking Sector, Tairan Huang, Corinne L. Cortese, Matthew Pepper

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose: The purpose of this paper is to identify and determine how the mega-events in 2008 (Global Financial Crisis, Beijing Summer Olympic Games and Sichuan Earthquake) influenced the contents of a Chinese banks’ sustainability reporting and the impact of this on their legitimacy. Design/methodology/approach: Content analysis is used to analyze the disclosed sustainability indicators of ten banks operating in China, including: state-owned banks, joint-stock commercial banks, Chinese subsidiaries of foreign owned banks and policy banks. The theoretical framework is informed by legitimacy theory. Findings: The results indicate that a unified disclosure model cannot be identified in Chinese bank’s sustainability reports. …

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Accounting, Public Policy, And The Hegemony Of 'Cost': The Framing Of Prison Privatisation In Nsw, Jane Andrew, Damien Cahill Dec 2012

Accounting, Public Policy, And The Hegemony Of 'Cost': The Framing Of Prison Privatisation In Nsw, Jane Andrew, Damien Cahill

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

As a practice, accounting has a sustained public image as a neutral communicative technology that is designed to objectively reflect underlying financial ‘realities’. Despite attempts by critical accounting researchers to challenge this image and to highlight the strategic power of accounting it has continued to provide a rationality that remains substantially unchallenged when mobilised within public policy debates. Accounting has a powerful presence within public policy discussions and is now largely accepted as the central framework within which policy should be formed. In order to explore the role of accounting information public policy and more particularly within policy discussions around …

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The Public Sector Accountants’ Perspective On Sustainability, Belinda Williams Dec 2012

The Public Sector Accountants’ Perspective On Sustainability, Belinda Williams

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose This paper focuses on the accountants‟ perspective towards sustainable development and sustainability reporting in local government authorities, and their current and future role in the reporting process. Design/Methodology/Approach A multi-method approach was employed to collect data utilizing both mail survey and interview techniques. Findings Findings indicate that whilst local authorities are perceived to consider sustainable development important at the organisational level, there is reduced emphasis being placed on the integration of sustainable development activities into the accounting processes and reporting functions of the organisation. Accountants are supportive of involvement in sustainability reporting but their actual involvement differs significantly from …

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Critical Reflections On Laughlin’S ‘Middle Range Research Approach’: Language Not Mysterious?, Glen Lehman Dec 2012

Critical Reflections On Laughlin’S ‘Middle Range Research Approach’: Language Not Mysterious?, Glen Lehman

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Professor Richard Laughlin is renowned for applying critical insights from the German philosopher, Jurgen Habermas. His middle-range work has explored many accounting problems such as public-private partnerships, health care reforms and how accounting impacts cultural issues. Laughlin’s work re-conceptualises accountability in terms of cultural analysis, language and systems theory. Users of his work may encounter issues associated with: (1) understanding how to judge assertoric statements concerning various truth claims; (2) exploring the separation between the secular and sacred: and (3) examining whether language simply designates meaning or opens us to interpretive new pathways.

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Revisiting Accounting’S Role In Past Injustice: Income Management And The Case Of Aboriginal Apprenticeship Programs In Nsw, Susan Greer, Dean Neu Dec 2012

Revisiting Accounting’S Role In Past Injustice: Income Management And The Case Of Aboriginal Apprenticeship Programs In Nsw, Susan Greer, Dean Neu

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose The purpose of this Australian case study is to examine how accounting was used to facilitate the indenture of Aboriginal children under government negotiated labour contracts in NSW during the period 1883 – 1950. Design/methodology/approach This is an historical paper which draws on a combination of archival records and secondary sources. The paper applies a governmentality approach and extends this perspective to highlight the salient role of pastoral power in administrative sites of governance. Findings The case study of the Aboriginal apprenticeship programs provides a history of the present which narrates an uneasy history of the relationship between accounting …

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(Ac)Counting In Organisations: Managers And Non‐Financial Information, Vijaya Murthy, James Guthrie Dec 2012

(Ac)Counting In Organisations: Managers And Non‐Financial Information, Vijaya Murthy, James Guthrie

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose The purpose of this paper is to make sense of the tensions and contradictions between different perspectives (i.e., the functional and in-action) of the meaning and use of Non- Financial Performance Information (NFPI). Design/methodology/approach This paper draws on the previous literature to explore the issue of (Ac)counting based performance measurement systems and the understandings and practices in the concept NFPI. Findings The tensions and contradictions in NFPI can be understood in terms of the ‘collision’ between functional and in-action perspectives. The literature to date has been relatively silent on the importance of how managers use and contribute to NFPI. …

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Our Place Is Special: The Response Of A Major Fossil-Fuel Company To Emissions Trading Developments In New Zealand, Ian G. Mason, Markus Milne, Amanda Ball Dec 2012

Our Place Is Special: The Response Of A Major Fossil-Fuel Company To Emissions Trading Developments In New Zealand, Ian G. Mason, Markus Milne, Amanda Ball

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose: To examine and interpret the activity, arguments, and policy proposals put forward over a four-year period by a major state-owned fossil-fuel company, on climate-change policy and emissions trading in New Zealand. Design/methodology/approach: The signing of the Kyoto protocol by the New Zealand Government in 1997, followed by the introduction of Climate Change Response legislation in 2002, and the proposed introduction, and subsequent implementation, of a New Zealand emissions trading scheme between 2007-2011, provide the empirical context for our research. In order to investigate the position on GHG management of a key member of the fossil-fuel industry, submissions on each …

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Accounting And Accountability For Australian Groundwater Resources, Edward Tello Dec 2012

Accounting And Accountability For Australian Groundwater Resources, Edward Tello

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

ABSTRACT Purpose – This paper explores whether the potential application of Standardised Water Accounting (SWA), reflected in the Exposure Draft of Australian Water Accounting Standard 1 (ED AWAS 1), to report on groundwater resources will enhance the practice and accountability of groundwater managers. Effective and efficient water management is an essential element in alleviating water crises caused by misuse of water resources, and groundwater management poses many unique challenges. Groundwater accounting and accountability was one of the key issues identified during the course of the ‘Water Accounting Project’ that the researcher undertook from 2008 to 2009. Design/methodology/approach – The paper …

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The Rise And Fall Of Asbestos: A Tale Of Two Companies, Lee Moerman, Sandra Van Der Laan, David Campbell Dec 2012

The Rise And Fall Of Asbestos: A Tale Of Two Companies, Lee Moerman, Sandra Van Der Laan, David Campbell

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose: The purpose of this paper to explore the grand narrative of two industrial asbestos giants James Hardie Industries Ltd (James Hardie) and Turner & Newall (UK) through annual reports longitudinally. Corporate disclosures play an important role in circumscribing and mediating the corporate social footprint. Accounting as regime of representation presents particular social phenomena at a point in time and this study provides both a comparative (spatial) and longitudinal (temporal) dimension of narrative disclosures around asbestos. Design/Methodology/Approach: This paper draws on narrative disclosures as the segue to financial reporting. Annual reports are prefaced by a considerable discourse consisting of narrative, …

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Factors That Influence Ghg Assurance Provider Quality Perceptions, Wendy Green, Stuart Taylor Dec 2012

Factors That Influence Ghg Assurance Provider Quality Perceptions, Wendy Green, Stuart Taylor

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose: This study investigates the key factors that influence preparers, users and assurers perceptions of greenhouse gas (GHG) assurer quality. Design/methodology/approach: A survey questionnaire was completed by 53 participants, including all three parties to the GHG assurance relationship (preparers, users and assurers of GHG emissions reports) who rated the importance of 34 factors to their perception of assurer quality. Consistent with prior financial statement audit quality research, the factors assessed quality along three dimensions, assurance firm factors, assurance team leader factors and assurance team factors. Findings: Results indicate that perceptions of assurer quality in the GHG setting, is primarily influenced …

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Biodiversity Offsetting And Reporting: Challenges In How To Account For Snails, Ducks And Kiwi, Helen Tregidga Dec 2012

Biodiversity Offsetting And Reporting: Challenges In How To Account For Snails, Ducks And Kiwi, Helen Tregidga

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose – The paper analyses company efforts around biodiversity offsetting. The focus is on the role of accounting in biodiversity offsetting practices and the reporting of biodiversity offsetting information. Design/methodology/approach – This paper takes a case study approach. It analyses the practice and reporting of biodiversity offsetting in a state-owned New Zealand coal-mining company, Solid Energy. This company could be considered to be at the forefront of biodiversity offsetting practice within the country. Company reports and a review of public documents are examined along with two interviews. Findings –The analysis reveals the company is accounting for biodiversity offsetting in a …

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Voluntary Disclosure Of Ghg Emission Information, Janice Hollindale, Pamela Kent, Carolyn Windsor Dec 2012

Voluntary Disclosure Of Ghg Emission Information, Janice Hollindale, Pamela Kent, Carolyn Windsor

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose The purpose of this paper is to determine the nature of Australian public companies’ voluntary environmental management disclosures for companies making disclosures about their greenhouse gas emission performance and management in the year before and the year after the introduction of Australia’s National Greenhouse and Energy Reporting legislation, and to empirically test the hypothesized influence of several company characteristics on the quality of these disclosures. Design/methodology/approach The content of GHG performance and management disclosures made in annual reports and stand-alone sustainability reports of 1,766 (1,853) publicly listed Australian companies in 2007 (2009) is determined using an index of quality …

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Davidson, Dreyfus And Taylor: Accounting For Realism, Glen Lehman Dec 2012

Davidson, Dreyfus And Taylor: Accounting For Realism, Glen Lehman

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Environmental and social accounting has the potential to contribute to a just and green community. This can be achieved by reforming accounting to consider how the art of interpretation puts us directly in touch with the natural world. Ideas from Donald Davidson, Richard Rorty, and Charles Taylor extend our understanding of accounting to create, nurture and report values to relevant publics. This is a theoretical journey that compares traditional accounting with recent developments in interpretivist political philosophy.

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Sustainability Reporting – Inside Out Or Outside In?, Cornelia Beck, John Dumay, Geoff Frost Dec 2012

Sustainability Reporting – Inside Out Or Outside In?, Cornelia Beck, John Dumay, Geoff Frost

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose - The purpose of this paper is to present two case studies outlining a historical analysis of the external reporting of sustainability information. Methodology – In the case studies we combine secondary data from publicly available company reports with interviews of key decision makers and influencers in the production of sustainability reports. Findings – Our preliminary results show that in the two case study companies sustainability reporting has changed over the longitudinal period studied. These changes used to be attributed to institutional legitimation processes. In this study we illustrate how sustainability reporting has evolved over time from an outside …

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Corporate Social Reporting Practices In India, B Mahadevappa, Sri Rechanna, S Shankarappa Dec 2012

Corporate Social Reporting Practices In India, B Mahadevappa, Sri Rechanna, S Shankarappa

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

This paper aims to examine the extent of corporate social reporting practices in the annual reports of companies in India and to ascertain the differences if any, between public sector and private sector companies and to investigate what were the determinants of corporate social reporting . The study intends to answer the research questions which include: a) what variables could represent a Conceptual Model of Corporate Social Reporting consists of dependent variables and Independent variables? b) What are the factors of Corporate Social Reporting (COSOR) and how valid and reliable are these factors? c) What is the degree of COSOR …

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Stakeholders' Perspectives On Standardised Water Accounting Reports: Accountability Perspective, Edward Tello-Melendez, Lorne Cummings, James Hazelton Dec 2012

Stakeholders' Perspectives On Standardised Water Accounting Reports: Accountability Perspective, Edward Tello-Melendez, Lorne Cummings, James Hazelton

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose – This paper explores the perceptions of potential users about water accounting reports prepared under Standardised Water Accounting (SWA), and reflected in the Exposure Draft of Australian Water Accounting Standard 1 (ED AWAS 1). One of the shortfalls in the development of ED AWAS 1 is the lack of a proper study on the information needs of potential users of water accounting reports and this research paper attempts to fill in this gap. Efficient and effective water management is an important element in alleviating water crises caused by misuse of water resources. Design/methodology/approach – The theoretical framework adopted in …

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Travel Carbon Emission Reduction: Managing And Accounting In A Global Company, Nadia Di Giacomo, J. Guthrie, Federica Farneti Dec 2012

Travel Carbon Emission Reduction: Managing And Accounting In A Global Company, Nadia Di Giacomo, J. Guthrie, Federica Farneti

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose: This case study explores how a global company does or does not adapt to climate change through changes in managerial action. Specifically, the research concerns a travel project in a global consulting company based in London, the stated aim of which was a 25% reduction of carbon emission generated by air travel in one year. The research explores the actions undertaken to achieve carbon emission reduction. Design: A case study method is employed to follow the travel project over one year to examine its contributions, if any, to carbon emission reduction. Findings: Several solutions were implemented by management aimed …

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The Current Trends Of Corporate Social And Environmental Reporting (Cser) In Bangladesh, Moazzem Hossain, Anna Lee Rowe, Mohammad Quaddus Dec 2012

The Current Trends Of Corporate Social And Environmental Reporting (Cser) In Bangladesh, Moazzem Hossain, Anna Lee Rowe, Mohammad Quaddus

11th Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference

Purpose – The purpose of this paper is to investigate the current trends of corporate social and environmental reporting of the top 20 companies on the Dhaka Stock Exchange (DSE), Bangladesh. Design/methodology and approach- A qualitative research approach has chosen in this study and the authors utilized the content analysis of annual reports (2010-2011) and other publicly available documentary evidence according to six major criteria with 66 indicators. The top companies have been selected based on market capitalisation. Findings- The finding of this research shows that organizations in Bangladesh disclose more on community and development which is 69% followed by …

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