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Obstacles Facing The Development Of Forensic Accounting Curricula Within Australian Universities: Exploring Perspectives Of Practitioners And Educators, Hashem Al-Shurafat, John Sands, Gregory Jones, Claire Beattie

Australasian Accounting, Business and Finance Journal

Forensic accounting education has become an increasingly significant issue in recent years. In Australia, universities have acknowledged the industry’s growing relevance, and there have been attempts to address gaps in the provision of forensic accounting education. Despite these efforts, forensic accounting education is frequently omitted in university programs. This paper seeks to identify the obstacles that influence the transformation of forensic accounting knowledge into university programs. To do so, this study explores the perspectives of two groups: forensic accounting practitioners and university academics. Simi-structured interviews were conducted with the two groups to gather their perception. The findings show that the …

Evaluation Of Renewable Energy Generation And Storage For Industrial Buildings, Craig Pickup

University of Wollongong Thesis Collection 2017+

This research focuses on the financial aspects of the underutilised industrial renewable energy generation and storage market in Australia, where the developed methodology is applied to two distribution warehouses and a large energy consuming manufacturer. Throughout Australia the residential and utility scale renewable energy market is booming, however the industrial market has been lagging behind at a fraction of the residential generation capacity in 2020. This lack of uptake in the industrial market is attributed to perceived costs and lack of industry knowledge. This research simplifies the results of solar PV and energy storage design into key financial metrics that …

Drivers Of Variability Of Atmospheric Carbon Monoxide In Australia, Shyno Susan John

University of Wollongong Thesis Collection 2017+

There remains much uncertainty in estimating and characterising the Southern Hemisphere’s atmospheric composition compared to the better explored Northern Hemisphere. This poses significant challenges for analysing and modelling short-lived tropospheric trace gases, especially carbon monoxide (CO). Due to limited influence from anthropogenic emissions, compared to the Northern Hemisphere, sites studied in the southern hemisphere show that carbon monoxide tends to be affected by a balance of long-range transport, secondary organic production and removal via its primary sink, the hydroxyl radical (OH). This PhD thesis is focused on using a combination of ground-based and satellite-based measurements and chemical transport modelling to …

Learning Environment And Approaches To Learning In China And Australia: A Tale Of Three Accounting Cohorts, Riccardo Natoli, Tracey Mcdowall, Zi Wei, Beverley Jackling

Australasian Accounting, Business and Finance Journal

The main purpose of this paper is to investigate whether learning approaches are impacted by the learning environment across two countries and three accounting student cohorts. This paper utilises a logistic regression based on responses from 1,381 students across five higher education (HE) institutions from China and Australia. The findings provide original empirical evidence of the Chinese accounting students’ expectations of deep learning and show that student perceptions of good teaching is a key determinant to a deep approach to learning for all three student cohorts. In addition, clear goals and standards were significant for Chinese accounting students studying both …

Leadership Challenges And Opportunities Experienced By International Women Academics: A Case Study In Australia, Jasvir Kaur Nachatar Singh

Journal of University Teaching & Learning Practice

Scholarly articles on international academics have been weighted towards understanding their broad personal and professional challenges related to teaching. Limited research is conducted with international women academics in Australia in, especially, exploring their leadership-related challenges and opportunities. Using an intersectionality lens, this paper addresses this gap by exploring key related challenges and opportunities for international women academics in gaining leadership positions at Australian universities. It draws on qualitative data from semi-structured interviews with seven international women academics. The findings contribute to the body of knowledge in exploring two major challenges faced by international women academics in Australia: 1) administrative-related interruption …

Covid-19 Announcements And Investor Reactions On The Australian Securities Exchange, Hadrian Geri Djajadikerta, Terri Trireksani, Kwadjo Appiagyei

Australasian Accounting, Business and Finance Journal

The extraordinary situation due to COVID-19 pandemic has created an opportunity to examine the behavioural patterns of investors by way of the level of trading activities on the Australian Securities Exchange (ASX) around the releases of crucial information regarding the COVID-19 pandemic. This study aims to identify abnormal trading volume at ASX around eight selected significant announcements and measures of the COVID-19 pandemic in Australia. The study finds sufficient evidence to indicate that the COVID-19 announcements and calculations influence investor decisions on the ASX as the pandemic evolved.

Persistent Lidar-Based Post-Fire Changes In Vegetation Structure Over A Large Range Of Australian Forests, William Harris

Science, Medicine & Health - Honours Theses

Fuel load is one of the primary determinants for fire behaviour in Australian forests. In South-Eastern Australia, ground and elevated fuel loads are generally considered highest at 15-20 years post-fire. Current methodology for predicting fuel load often relies on low resolution vegetation maps, simple time-since-fire relationships, and often incorrectly used ground-fuel models for elevated and canopy fuels. The combination of these prevents many modern fuel load models from revealing the fine-scale processes that truly drive fuel load accumulation. This study seeks to correct these issues by using high-resolution Light Detection and Ranging (LiDAR) alongside generalised additive models (GAM) and a …

White And Non-White Australian Mental Health Care Practitioners’ Desirable Responding, Cultural Competence, And Racial/Ethnic Attitudes, Tinashe Dune, Ritesh Chimoriya, Peter Caputi, Catherine L. Mac Phail, Katarzyna J. Olcon, Anita Ogbeide

Scopus Harvesting Series

Background: Racial, ethnic, religious, and cultural diversity in Australia is rapidly increasing. Although Indigenous Australians account for only approximately 3.5% of the country’s population, over 50% of Australians were born overseas or have at least one migrant parent. Migration accounts for over 60% of Australia’s population growth, with migration from Asia, Sub-Saharan African and the Americas increasing by 500% in the last decade. Little is known about Australian mental health care practitioners’ attitudes toward this diversity and their level of cultural competence. Aim: Given the relationship between practitioner cultural competence and the mental health outcomes of non-White clients, this study …

The Deakin Sisters: Becoming ‘New Women’ In Twentieth-Century Australia, Louise Scott-Deane

University of Wollongong Thesis Collection 2017+

Using the rich and largely unexplored archival records of the Deakin sisters, this thesis presents the first in-depth collective biography of their lives. While they were the daughters of Australian Prime Minister, Alfred Deakin (1856-1919), the Deakin sisters, Ivy (1883-1970), Stella (1886-1976) and Vera (1891-1978), are not the subjects of this historical examination because of their connection to a powerful man. They are instead being studied because of the significant insights they provide into individual (elite) women’s experiences of the new opportunities which emerged for Australian women in the late nineteenth and early twentieth centuries. Examining their lives reveals the …

Inundation Characteristics Of Mangrove And Saltmarsh In Micro-Tidal Estuaries, Kristian Kumbier, Michael Hughes, Kerrylee Rogers, Colin D. Woodroffe

Scopus Harvesting Series

Tidal inundation is a principal driver in intertidal wetland functioning. A combination of surface elevation and its relation to tidal range creates inundation regimes that influence a range of abiotic factors that affect wetland species distribution. Hydroperiod is a term frequently used to describe inundation regimes; however, the term has been vaguely defined in the past and typically quantified using tide gauge data rather than empirical field observations. This study explores relationships between various characteristics, such as frequency, total duration, average duration, average depth, non-tidal exposure, and mangrove/saltmarsh distribution in micro-tidal estuarine settings of southeast Australia. Inundation was measured directly …

Stock Market Crashes In Australia: A Brief Technical Note, John Christie

Australasian Accounting, Business and Finance Journal

This paper analyses the three stock market crashes in Australia which have occurred since the All Ordinaries Index was established in 1980. The index behaves in an approximately exponential manner leading up to each market crash and this behaviour can be interpreted as a sign of a looming market crash.

Does Corporate Governance Have A Say On Dividends In Australian Listed Companies?, Omar Al Farooque, Ali Hamid, Lan Sun

Australasian Accounting, Business and Finance Journal

This paper investigates whether corporate governance has an impact on dividend policy in Australian listed firms. The empirical studies of corporate governance and dividend policy in the Australian context tend to have a limited scope and the findings are mixed. Unlike the existing literature, this paper provides a more comprehensive examination of the relationship between dividend policy and corporate governance mechanisms. Using a sample of 1,438 firm-year observations for the period of 2005 to 2011 and the panel data approach, this study finds that dividend payout is significantly positively (negatively) correlated with board size, board independence, institutional ownership and use …

Examining The Taxation Profession In Australia – A Framework, Michael Curran, Prem W.S. Yapa

Australasian Accounting, Business and Finance Journal

This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two key areas of …

The Influence Of Mantle Flow On Intracontinental Basins: Three Examples From Australia, Alexander Young, Nicolas Flament, Lisa Hall, Andrew Merdith

Scopus Harvesting Series

During the Paleozoic, sedimentary basins developed within Gondwana without evolving to diverging plate boundaries. Such intracontinental basins present long subsidence histories with multiple phases of accelerated subsidence that are not always easily explained by far-field tectonic forces, and may be driven by processes other than rifting and thermal subsidence. Here we investigate the subsidence of Paleozoic Australian intracontinental basins by comparing one-dimensional backstripped tectonic subsidence histories from the western Australian Canning and Southern Carnarvon Basins and the central Australian Cooper Basin to forward subsidence models for pure shear lithospheric thinning. We make the hypothesis that differences between observed and model …

Australian, Malaysian And Indonesian Accounting Academics' Teaching Experiences During The Covid-19 Pandemic, Hadrian Geri Djajadikerta, Terri Trireksani, Tricia Ong, Saiyidi Mat Roni, Soheil Kazemian, Junru Zhang, Abd Halim Mohd Noor, Shafinar Ismail, Mohamad Azmi Nias Ahmad, Zubir Azhar, Amirul Shah Md Shahbudin, Agus Fredy Maradona, Heri Yanto, Indah Fajarini Sri Wahyuningrum

Australasian Accounting, Business and Finance Journal

This study analyses and presents accounting academics' experiences in six universities in Australia, Malaysia, and Indonesia to adapt to the swift change to the remote virtual classroom delivery model forced by the COVID-19 pandemic, while also gaining valuable lessons from this unique situation. In this study, autoethnography's basic principles were used. The main results suggest that the universities' combined current information and communication technologies, learning management systems, blended learning experiences, training, and supports, although not without hitches, were able to accommodate the shift to a remote virtual classroom model quite effectively. However, the move to fully online assessment has been …

Valuation And Service Trusts, Ian Fargher

Australasian Accounting, Business and Finance Journal

The oblique nature of control over assets of a trust has always been challenging when personal asset distribution is at issue. This is no more apparent than in the context of Family Law. Complex organisational arrangements may make sense when considering tax planning or asset protection strategies, however, they may present difficulties for the application of sections 79 and 75 of the Family Law Act 1975.

Specific difficulties are experienced when dissecting the economic structures of professionals, where the issues of professional and business intangible assets and tangible assets are held within service trust structures, intertwined with personal professional wages, …

Persona Non Grata, Philip Armstrong, Annie Potts

Animal Studies Journal

This essay tells the story of the authors’ relationship with a rescued marsupial raised from a baby in Aotearoa New Zealand, in sections interspersed with an account of this species’ history in our country. This animal belongs to a species designated a noxious pest here, a population subject to an especially sustained, thorough, and popularly-supported campaign of vilification and destruction, even by the standards that apply in New Zealand, where the dominant environmental ideology is very intensely focussed on eradication of introduced species. So in deciding to take responsibility for this creature, the authors committed to keeping her both hidden …

Australian Mental Health Care Practitioners’ Construing Of Non-White And White People: Implications For Cultural Competence And Therapeutic Alliance, Tinashe Dune, Peter Caputi, Beverly M. Walker, Katarzyna J. Olcon, Catherine L. Mac Phail, Rubab Firdaus, Jack Thepsourinthone

Scopus Harvesting Series

Background: The development of cultural competence is central to the therapeutic alliance with clients from diverse backgrounds. Given that the majority of Australia’s population growth is due to migration, mental health practitioner construing of non-White and White people has a significant role and impact on client engagement. Method: To examine the impact of mental health practitioner construing on their strategies for cultural competence and the therapeutic alliance, 20 White and non-White mental health practitioners and trainees providing mental health services were purposively sampled and interviewed face-to-face or via videoconferencing. Data was analysed thematically and the impact of construing on practitioner …

Exploring The Nursing Workforce In Australian Small Rural Hospitals, Sarah Smith

University of Wollongong Thesis Collection 2017+

Background: Approximately a third of Australia’s population resides outside major cities, in rural communities. People who live in rural communities have higher morbidity and mortality rates than those living in urban areas. This places great pressure on small rural hospitals which may be the only source of health care available in these communities. Rural hospitals rely heavily on nurses to provide care to the residents of their communities. Nursing workforce shortages in rural areas are an ongoing concern in Australia. Despite their importance, there is a paucity of contemporary research investigating the experiences of nurses working in rural hospitals. To …

Developing Methods For The Analysis Of Anthocyanins In Australian Foods, Mamatha Chandra Singh

University of Wollongong Thesis Collection 2017+

Plant-based colourful foods have shown positive impacts on health. Anthocyanins are plant-based polyphenols and are partially responsible for the bright colours in fruit and vegetables, however, from the scientific perspective, it is important we know the amount and type of anthocyanins present in them. Globally, there is a substantial gap in the anthocyanin analytical values in food composition databases (FCD): resources that provide detailed analytical values of the nutritional components of foods. Despite their importance to health, we do not have a consistent analytical method to study anthocyanins. Besides, anthocyanins have several complexities including their complex structures and high sensitivity. …

Finding Sanctuary: Australian Foxes And Dingoes And The Challenges Of Rescue, Charlie Jackson-Martin

University of Wollongong Thesis Collection 2017+

In Australia the term ‘sanctuary’ is used to define a very broad range of animal/human shared spaces, with no regulation as to who can and can’t use the term ‘sanctuary’ to describe their practices. On one hand the term ‘sanctuary’ is often used in Australia to describe the growing number of refuges for ‘domestic’ and ‘livestock’ animals rescued from agricultural industries. However, there are animal breeding facilities in Australia, (that breed, sell and exhibit animals for money) that also describe themselves as ‘sanctuaries’. For the last decade I have been running the “Sydney Fox and Dingo Rescue” and in this …

The Embodied Dimensions Of Road Cycling And The Formation Of Gendered Cycling Identities, Lance Robert Barrie

University of Wollongong Thesis Collection 2017+

This thesis aims to offer a better understanding as to why road cycling remains one of Australia’s most popular leisure activities, despite a reported 38 road cyclists killed annually and another 12,000 seriously injured (AIHW, 2019). By investigating cycling sensations of the body and cycling, this thesis responds to calls from feminist geographical scholarship to embraced embodied approaches. Building on feminist readings of the work of Deleuze and Guattari (1987), this thesis offers the concepts of the ‘cycling assemblage’ and ‘cycling refrain’ to help rethink the relationship between mobility, subjectivities and place. Two important implications arise. First, attention is drawn …

People, Pets And Communities In Natural Disasters: A Case For One Health Promotion, Cheryl Anne Travers

University of Wollongong Thesis Collection 2017+

Climate change and extremes in weather can amplify the risk of some natural disasters. Emergency management authorities also face a contemporary challenge of a societal shift toward companion animals (pets) being considered as family members. From a public health perspective, pets are widely regarded as facilitators of social interactions and a sense of community, having a ripple effect which extends beyond their human family to the broader community. Against this backdrop, people may make evacuation decisions based on their pet’s welfare, increasing disaster risk. Pet loss in disasters has detrimental effects on individual and community health post-disaster. My dissertation provides …

Financial And Social Well-Being Performance After Privatisation Of The Port Of Brisbane: A Case Study, Mudiyanselage Upali Ranjith Jayasundara, Greg Jones, John Sands

Australasian Accounting, Business and Finance Journal

Available literature has failed to provided a satisfactory expalination to the contradiction between ‘the theory of the firm’ and ‘stakeholder theory’ predictions related to financial and socialwellbeing performance of public versus private firms. Limited literature has evaluated the financial and social-wellbeing performance of privatised ports in Australia. This study investigates the potential impact of the privatisation of the Port of Brisbane Corporation (PBC) to the Port of Brisbane Proprietary Limited (PBPL) on its financial and social-wellbeing performance. Mixed methods research is employed following the theory of the firm, investigating the relationship between the change of ownership and financial and social-wellbeing …

Determinants Of Pro-Environmental Behaviours – A Cross Country Study Of Would-Be Managers, Asit Bhattacharyya, Kumar Biswas, Abdul Moyeen

Australasian Accounting, Business and Finance Journal

Purpose: This cross-cultural based paper aims to provide an understanding of the determinants contributing to adopting pro-environmental behaviour by ‘would-be managers’ represented by MBA students studying in two highly carbon emitting yet contrasting countries – India and Australia. The paper particularly examines the effects of personal values, moral obligation, attitudes, and subjective norms on pro-environmental behavior of such would-be managers. Design/methodology/approach: In predicting the pro-environmental behavior of would-be managers, a conceptual model was developed by combining Schwartz’s (1992) value theory and Homer and Kahle’s cognitive hierarchy model of value-attitude-behaviour (VAB). Data was collected from 476 respondents consisting of 342 MBA …

Intergenerational Transmission Of Body Mass And Obesity Status In Australia, Adrian James, Silvia Mendolia, Alfredo R. Paloyo

Faculty of Business - Papers (Archive)

We are grateful to two anonymous reviewers and the editor, Professor Garry Barrett, for comments and suggestions that improved the manuscript. In particular, we would like to acknowledge their openness to the use of "people‐first language" when talking about persons with obesity. Likewise, we are thankful to seminar participants at the Center for Health Economics at Monash University and the Asian Development Bank. We also benefitted from conference and workshop participants at the International Health Economics Association Conference in Basel, the Workshop on the Economics of Health, Inequality, and Behavior at Macquarie University, and the Applied Econometrics Workshop at Victoria …

A Crisis Of Underinsurance Threatens To Scar Rural Australia Permanently, Chloe Lucas, Christine Eriksen, David M. J. S Bowman

Faculty of Social Sciences - Papers (Archive)

Australia is in the midst of a bushfire crisis that will affect local communities for years, if not permanently, due to a national crisis of underinsurance. Already more than 1,500 homes have been destroyed - with months still to go in the bushfire season. Compare this to 2009, when Victoria's "Black Saturday" fires claimed more than 2,000 homes in February, or 1983, when the "Ash Wednesday" fires destroyed about 2,400 homes in Victoria and South Australia, also in February. The 2020 fire season could end up surpassing these tragedies, despite the lessons learned and improvements in preparedness. One lesson not …

Active Lives South Australia Health Economic Analysis - An Evidence Base For Potential Of Health Promotion Strategies To Reduced Public Health Costs With Meeting Of Adult Physical Activity Guidelines. A Report Prepared For Sa Office Of Recreation, Sport And Racing And Sa Health., Simon Eckermann, Michelle Crisp, Andy Willan

Australian Health Services Research Institute

No abstract provided.

Aroc Annual Report – The State Of Inpatient Rehabilitation In Australia In 2019, Tara L. Alexander, Frances D. Simmonds, Jacquelin T. Capell, Lewis J. Green

Australian Health Services Research Institute

This is the 14th comprehensive annual report describing discharge episodes from subacute inpatient rehabilitation programs provided by Australian facilities that are members of the Australasian Rehabilitation Outcomes Centre (AROC).

A Profile Of Patients Receiving Palliative Care In Australia For July – December 2019, Samuel F. Allingham, Samuel J. Burns, Linda M. Foskett, Sabina P. Clapham, Barbara A. Daveson, Kathy Eagar, Palliative Care Outcomes Collaboration

Australian Health Services Research Institute

The Palliative Care Outcomes Collaboration (PCOC) is a national program that aims to improve the quality and outcomes of palliative care in Australia. This is achieved via a standardised clinical language that supports a national data collection. This report provides a high level profile of 26,586 patients who received palliative care during July to December 2019 and had their pain, symptom, family / carer and psychological / spiritual issues assessed as part of routine clinical care.