In recent decades, substantial changes have impacted the global academy, such as the increasing use of key performance metrics for academics. This study provides recent evidence of Australian accounting academics' performance in publishing in A/A* journals during the period 2010-2018. We find that the top 25 percent of Australian academics produce approximately 60 percent of published journal articles through an analysis of the A/A* Australian Business Deans ' Council (ABDC) accounting journal listing. The majority of published Australian co-authored research output in the sample is in A ranked journals (80 percent), with only 20 percent observed in A* ranked journals.

Appendix Using the most recent Australian Taxation Office published data, along with other sources of data, we provide detailed descriptive evidence on the income, deductions and other items (including superannuation) of the individual taxpayer in Australia. We provide these details across tax bracket, occupation, gender and location. In addition, we explore who is accessing negative gearing and by how much, thus contributing to the ongoing debate that surrounds this area of tax law. We show that individuals with a higher taxable income are more likely to access negative gearing, and we provide estimates of how the removal of this deduction would affect federal tax revenue. We discuss other reported areas such as deductions for gifts and donations, as well as providing a discussion on the use and potential use of the government-provided pre-filled tax information for individuals. Overall, this study is of interest to academics, government and tax practitioners alike.

The objective of this study is to provide insights into how Australian listed firms are implementing AASB 136 Impairments of Assets. Our first concern is whether uncertainty about future returns and information asymmetry motivates the recognition of asset impairments. We find no evidence that the recognition of asset impairments is associated with higher uncertainty about future returns. Furthermore, we find no evidence that the recognition of asset impairments is associated with higher information asymmetry. Our second concern is whether asset impairments and the associated disclosures provide information that reduces uncertainty about future returns and information asymmetry. While we find some evidence that asset impairments are associated with decreases in information asymmetry before the financial crisis, during the financial crisis, asset impairments are associated with increases in both measurement uncertainty and information asymmetry.

This paper investigates the association between board characteristics and shareholders' assessment of their exposure to economic and agency risks as reflected in the volatility of stock returns. Our hypotheses incorporate prior evidence that small and large firms have 'dramatically' different board structures, reflecting the firms' different monitoring and advising needs. We hypothesize and find evidence that only the shareholders of well-established large firms are able to generate positive net benefits, in the form of lower equity risk, from independent boards and well-connected independent directors with multiple directorships. We also find professional and formal industry degree qualifications on the board are associated with shareholders' risk assessment for some small firms consistent with the focus of small firms on building growth and scale. While we find evidence that formal industry professional affiliations (weak evidence) and MBAs provide benefits for the shareholders of large firms, there is limited evidence that financial expertise on the board systematically influences shareholders' risk assessments for small or large companies. The key conclusion from the evidence in this paper is that a 'one size fits all' approach to governance in relation to the board of directors may not meet the diverse needs of companies at different stages of economic development.

This paper examines the use of stock options by Australian IPOs. Stock options in this setting exhibit heterogeneity of ‘in the moneyness’ attributes. We can therefore identify incentive ‘out of the money’ options and reward ‘at or in the money’ options and study their usage. The setting also features options granted to employees (CEO, executives, non-executive directors, and managers) and external parties (e.g., underwriters, lenders, seed capitalists, and promoters). We examine the motives for granting stock options with different ‘in the moneyness’ attributes to employees and external parties, as well as the performance outcomes. Our results suggest ‘in the moneyness’ attributes of options vary according to uncertainties about growth options, general operating risks, and/or agency risks relating to the use of IPO proceeds; however, these relations do not translate into robust links from the option grants to future performance.

This paper reports work from a Centre for Interprofessional Practice in a higher education institution in the UK that offers four levels of interprofessional learning (IPL) to all healthcare students. The second level (IPL2) integrates professional practice into the learning process, requiring students to shadow a qualified healthcare professional (from a different profession) for half a day. Students complete a reflective statement upon their learning experience on their return. A study was undertaken to analyse students' reflective statements in depth to see their observations and reflections on the shadowing visit. Using frame analysis, 160 reflective statements were analyzed, identifying common words and phrases used by students, which were then grouped together under six themes. Three of these related directly to the assignment: communication styles and techniques; communication between healthcare professionals and comparison of students' own and other healthcare professionals' roles. Three themes emerged from student's own interpretation of observations and reflections made during the shadowing of a different professional: attitudes toward other professions; power structures between professionals and patients and between professionals and impact of communication on patient care. Interprofessional shadowing gives students an opportunity to observe communication between healthcare professionals and patients and to reflect on broader issues surrounding collaborative working.

The objectives of our study are to estimate a model of 'efficient' compensation structure based on firm characteristics and test the performance consequences of deviation from the efficient compensation structure. Our results are based on 3503 firm years for the period from 1999 to 2005. The results suggest that firms whose CEOs receive compensation inconsistent with their firm characteristics have a lower performance compared to those firms whose CEOs' compensation is consistent with their firms' characteristics. Our measure of performance is based on both accounting and market-based performance measures. Overall, our study provides some important new insights into the links between CEO compensation structure and firm performance.

The objective of this study is to provide insights into how Australian listed firms are implementing AASB 136 Impairments of Assets. Our first concern is whether uncertainty about future returns and information asymmetry motivates the recognition of asset impairments. We find no evidence that the recognition of asset impairments is associated with higher uncertainty about future returns. Furthermore, we find no evidence that the recognition of asset impairments is associated with higher information asymmetry. Our second concern is whether asset impairments and the associated disclosures provide information that reduces uncertainty about future returns and information asymmetry. While we find some evidence that asset impairments are associated with decreases in information asymmetry before the financial crisis, during the financial crisis, asset impairments are associated with increases in both measurement uncertainty and information asymmetry.

The provision of interprofessional education (IPE) within undergraduate healthcare programmes is now widespread, and a selection of approaches can be found in the literature. Although no optimal method of delivering IPE has been identified, some key elements, such as effective facilitation, are acknowledged to be a crucial part of successful IPE. However, to date, limited guidance is available on how to prepare facilitators involved in interprofessional learning (IPL). This paper aims to contribute towards bridging this gap by describing a facilitator training programme (FTP) for IPL facilitators in a Higher Education setting. The FTP comprises eight components relating to: objectives, context, role and skills, small group work, group dynamics, resources, support and evaluation. These components are designed to accommodate trainees with different learning styles ( activists, pragmatists, theorists and reflectors) using training methods underpinned by adult learning theory and contact hypothesis. A description of the facilitator training is provided within this paper to illustrate how these eight components can be utilised by educators, to apply to their own IPE intervention and customising training to suit their own specific need.

The relation between stock-based compensation and market values has been tested previously in the literature, but the empirical findings are inconsistent: both negative and positive relations have been documented. The objective of this study is to provide an explanation for why both negative and positive relations between stock-based compensation expenditure and market values can be consistent with rational markets.

The delivery and content of interprofessional education (IPE) varies greatly. Currently there is little evidence to suggest the most effective approach. This paper describes an interprofessional learning programme offered to second year healthcare students (IPL2), which was developed together with the students. At the outset of developing IPL2, an interprofessional student planning group (supported by a facilitator) was formed. The student planning group (SPG) reported back their ideas to an IPL steering group. Student feedback forms from 2005–2006 were used for the review and further development of IPL2. Analysis of student feedback was completed using median (for the quantitative elements of the form) and content analysis (for the qualitative elements). Post-programme student feedback included suggestions such as improvements to the case scenario, issues such as the logistical problems associated with students being on placement and how to overcome this by expanding the use of a virtual learning environment. Student views have informed both the original and ongoing development of IPL2 and ensure that the IPL programme remains relevant to the students. This model of involving students in the development of IPL has proven effective and can be applied to other settings.

CEO compensation has been well documented in the US in the academic and professional literature. However, despite widespread attention by the Australian business community and the federal government to this issue, descriptive evidence on Australian CEOs' compensation contracts is very sparse. Using a sample of large Australian firms for three years, this study provides the first detailed descriptive evidence on both the levels and structures of Australian CEO compensation. The study compares these findings with those from the US and reveals significant variations in CEO compensation contracts between the Australian and US markets.

As the academic world becomes increasingly aware of the need to improve the dissemination of research, this article considers some of the theoretical issues involved in the communication of research to non-specialist audiences. It also demonstrates how theory can be put into practice using the case study of a UNICEF Innocenti Report Card on childhood injury.

The Australian Stock Exchange's Principles of Good Corporate Governance and Best Practice Recommendations require all listed companies that do not have a majority of independent directors to explain their reasons. We show that independent (outside) directors seem to add value only where their firms have substantial amounts invested in growth options. In these circumstances, outside directors add significant value in their first year on the board and where they have at least three other board positions.

The base-catalysed addition of diphenylphosphine to the substituted diphenylethynes RC=CR' (R = Ph, R' = Ph, o-tolyl, m-tolyl or 2-biphenyl; R = m-tolyl, R' = o-tolyl or m-tolyl) yielded Ph2PC(R)=CHR' and/or Ph2PCH(R)CH(R')PPh2. Proton, (CP)-C-13-P-13 and two-dimensional rotating frame Overhauser enhancement H-1 NMR spectra have been used to determine the stereochemical pathways of the reactions and the stereochemistry of the products. In general the more hindered alkynes undergo monoaddition ultimately to yield phosphinoalkenes with the Ph2P attached to the carbon bearing the least bulky substituent and cis to the olefinic proton, while for the less hindered alkynes the trans isomer is formed initially and this then reacts further to give meso/erythro-diphosphinoalkanes. Bis(o-tolyl)ethyne does not react with Ph2PH under the same conditions. Crystal structures were determined for E-and Z-Ph2P(Ph)C=CHPh and show distortions of interbond angles consistent with the pattern of strain implied by the foregoing reactions. The sulfides of the phosphinoalkenes and the Mo(CO)(4) complexes of the diphosphinoalkanes were also prepared and their H-1, C-13 and P-31 NMR spectra recorded. In several cases the pattern of (CO)-C-13 NMR signals for the complexes was used unambiguously to determine the stereochemistry of the parent diphosphines.

British Educational Research JournalVolume 20, Issue 1 p. 129-129 Evaluation of Reading Recovery in Surrey: a reply to Kathleen Hall Anna Wright, Corresponding Author Anna Wright Educational Psychology Service, Surrey County CouncilHead of Educational Psychology Service, Surrey County Council, County Hall, Kingston Upon Thames, Surrey KT1 2DJ, United KingdomSearch for more papers by this author Anna Wright, Corresponding Author Anna Wright Educational Psychology Service, Surrey County CouncilHead of Educational Psychology Service, Surrey County Council, County Hall, Kingston Upon Thames, Surrey KT1 2DJ, United KingdomSearch for more papers by this author First published: February 1994 https://doi.org/10.1080/0141192940200111AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume20, Issue1February 1994Pages 129-129 RelatedInformation

This paper provides an evaluation of the progress of the pupils receiving Marie Clay's Reading Recovery Programme in its first year of implementation in the United Kingdom. The study investigates two questions; (1) whether this successful New Zealand programme could work with children in Surrey, UK, and (2) whether English pupils would show accelerated learning. Of pupils entering the programme with very poor reading and writing skills, 96.4% reached average levels of attainment in literacy, after a mean of 16.8 weeks of teaching. Gains were equivalent to those found in New Zealand children. The study concludes that Reading Recovery is as effective in Surrey, UK as in New Zealand, Australia and the USA.

Many teachers make the assumption that CAL systems which use a touch screen are more effective for children with severe learning difficulties than those which use a concept keyboard. These two experiments look at which is more effective in helping these children to maintain a previously acquired sight vocabulary, and to learn new sight words. It was predicted that the touch screen would prove more effective because it places fewer information processing demands on pupils. Surprisingly, no difference was found between the two systems.

Performance is judged on a four point scale as detailed in the handbook. I should emphasise that the grades awarded are based on an overall 'best fit' model. For instance, an outstanding judgement of Grade 4 reflects that overall most aspects, but not necessarily all, of the services in the area are working very well. We know that one of the features of outstanding provision is the drive for greater improvement and no council would suggest, and nor would Ofsted, that a judgement of outstanding indicates that everything is perfect. Similarly within a judgement of inadequate overall, Grade 1, there could be some aspects of the overall service that are adequate or even good. Judgements are made in a rounded way, balancing all of the evidence and giving due consideration to outcomes, local and national contexts, priorities and decision-making.