This study examines how the notions of moral and pragmatic legitimacy explain the role of the Australian Stock Exchange (ASX) corporate governance guidelines on anti-bribery disclosure practices by Australian companies. In particular, by focusing on the largest 100 ASX-listed companies between 2001 and 2011, we aim to explore how the competing notions of pragmatic and moral legitimacy explain anti-bribery disclosure practices and how, during moments of crisis, managers, via anti-bribery disclosures, create a deficit of moral legitimacy in pursuing pragmatic legitimacy. This paper finds that generally anti-bribery disclosures respond to the ASX corporate governance disclosure guidelines - the norms that the broader community expects to be in place for businesses to be socially and ethically accountable. In particular, we find that when responding to the disclosure guidelines, managers are inclined to avoid disclosing actual incidents of bribery that have already been reported by the news media, consistent with avoiding possible financial penalties and protecting managerial and shareholders' interests. Such a corporate response is a compromise between maintaining moral legitimacy and gaining pragmatic legitimacy. The lack of corporate response to incidents of bribery, in turn creates a deficit in moral legitimacy.

Heritage stones are building and ornamental stones that have special significance in human culture. The papers in this volume discuss a wide variety of such materials, including stones from Europe, Asia, North and South America, Africa and Australia. Igneous (basalt, porphyry, granite), sedimentary (sandstone, limestone) and metamorphic (marble, quartzite, gneiss, soapstone, slate) stones are featured. These have been utilized over long periods of time for a wide range of uses contributing to the historical fabric of the built environment. Many of these stones are of international significance and potential Global Heritage Stone Resources – stones that have the requisite qualities for international recognition by the Heritage Stones Subcommission of the International Union of Geological Sciences. The contributions in this volume bring together diverse information on these stones, ranging from their geological setting and quarry locations to mechanical properties, current availability and uses over time. As such, the papers can serve as an entry into the literature on these important stones.

This study is concerned with the ways to improve the quality of learning experiences of accounting students. Drawing on the effective teaching and student approach to learning literature, we hypothesise that effective teaching and students' approach to learning (deep versus surface learning) are two important predictors of the quality of the learning experience. The hypotheses were tested using survey data of second-year undergraduate students enrolled in two core accounting subjects at an Australian university. The data were analysed using the partial least-squares structural equation modelling approach. The study aims to make a useful contribution to theory and teaching practice.

Heritage stone was initially considered in terms of building stone; however, the use of natural stone extends much more widely into utilitarian applications, implements by prehistoric humans as well as decorative stones and gemstones. Nevertheless, there are limits to heritage stone designation where it may seem that recognition of a Global Heritage Stone Resource is inappropriate despite some favourable aspects.

In Bavaria (Germany), between Solnhofen and Kelheim, numerous quarries allow utilization of a thinly plated Upper Jurassic limestone known in German as the Solnhofener Plattenkalk and in English as Solnhofen Limestone. Here limestone slabs have been quarried for centuries and it is not necessary to cut the limestone with a saw as it can be split conveniently into thin and even slabs or sheets which are used for floor tiles and wall cladding. Thick slabs of especially fine quality have been used for lithography. This later utilization began in the late eighteenth century with lithographic Solnhofen Limestone soon being marketed worldwide. The industry continues on a smaller scale today. Slabs are quarried by hand so as not to break them, accounting for their high price. Because of this ‘gentle’ quarrying method, fossils have also been found. Although rare, over time many Solnhofen fossil specimens have found their way into natural history museums throughout the world. Most noteworthy is the early bird Archaeopteryx . Given its utilitarian usage worldwide as a lithographic stone, and its sale for centuries as floor tiles, coupled with its being a source of unique fossils, Solnhofener Plattenkalk is recommended here as a Global Heritage Stone Resource.

The report presents the interpretation and new insights generated based on an analysis of de-identified data provided by Whitehorse City Council from its anonymous survey (both closed and open/textual questions) of local businesses. The analysis included a trend analysis by comparing and interpreting the 2019 responses compared to past surveys conducted in 2014 and 2017, cross-tabulations between responses to determine if contextual factors (e.g. industry sector) influenced interpretation and insights, and textual coding of open-ended questions to identify emergent themes.

South Australia has the greatest utilisation of heritage or building stone in Australia because of its lack of timber resources. Consequently, natural stone was intensively used from the beginning of European colonisation. Building stones in South Australia, notable for their variety given the State's diverse geology, can be challenging to designate as to their international importance. However, dimension stone in South Australia can also be designated as having national, regional, local or prospective importance. Commonly, stone in South Australia is restricted in use to a specific town, or even a single construction, and has only local significance except where use involves special stone characteristics, unusual stone masonry or use in a building with significant heritage. For instance, the town of Second Valley has a localised use of marble, likely the earliest use (1849) of this rock type in the State. Another example, 'Adelaide Black Granite', quarried since 1958, should probably be recognised internationally as a 'Global Heritage Stone Resource', as it has had intensive monumental use around Australia, utilisation as cladding in modern buildings, as well as paving and walling in Australia's National Parliament in Canberra. It has also been exported, notably used for the Australian Embassy in Japan and for a major War Memorial at Le Hamel, France. South Australian slate quarries also provide significant heritage stone. For example, the Willunga Slate quarry south of Adelaide has been sourced for roofing slate and walling since 1840 and is arguably the longest continuous mining operation in Australia; this resource has obvious national significance given a period of quarrying extending to the present, coupled with national distribution of its products. Probably the most widespread stone sourced in South Australia is the surface limestone or calcrete, quarried in the Adelaide area until the 1850s and used for general construction. The stone continues to be used in rural areas. While arguably only of local significance, it could be considered to have national importance because of its extensive use in churches, public building, hotels, houses and simple walling across a vast area of South Australia. Additional research is needed to clarify the heritage status of many building stones used in South Australia.

Marbles from Alpine area have been widely employed to build and decorate masterpieces and buildings which often represent the cultural heritage of an area (statuary, historic buildings and sculptures). Candoglia marble, object of the present research, is one of the most famous and appreciated marbles from Alpine area; it has been quarried since Roman times in the Verbano-Cusio-Ossola (VCO; Piemonte—NW Italy) extractive area. Candoglia Marble outcrops are present as lenses within the high-grade paragneisses of the Ivrea Zone, a visible section of deep continental crust characterised by amphibolite- to granulite-facies metamorphism (Palaeozoic period). Candoglia calcitic marble (80–85% CaCO3 and the 15–20% other minerals) shows a characteristic pink to gray colour and a coarse-grained texture (>3 mm): frequent centimetre-thick dark-greenish silicate layers (mainly represented by diopside and tremolite) characterize the texture of the marble. It has been largely used in local rural constructions and historical buildings, but its most famous application has been (and still is) for the “Duomo di Milano” construction (fourteenth century). The Veneranda Fabbrica del Duomo di Milano carried out the anthropogenic activities dealing with the Candoglia marble exploitation; it has to be highlighted that the company have managed the Marble exploitation during the last seven centuries and that the quarry itself is a tangible sign of the development of extraction and heritage in the VCO area. Candoglia marble can be recognized as a significant example of a “Global Heritage Stone Resource”: its exploitation from quarry to building (the Duomo di Milano) well represents the close correlation between stone and cultural heritage, between georesources and humankind development.

Purpose The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student's non-native language. It examines the impact on learning arising from the different components of English language competencies, namely, listening, reading, writing, and speaking. Design/methodology/approach The data are drawn from focus group interviews with students from Mainland China undertaking an accounting degree in Australia. Findings The findings indicate that students relied primarily on their reading instead of listening to seek understanding, and in turn, writing was considered less important compared to listening and reading. Notably, speaking was overlooked by many students as it was considered the least important skill necessary to achieve success as a student and to be a competent practitioner. Students developed a misconception that the quality of oral communication required of accountants in practice is unimportant. Practical implications The findings will assist accounting educators and the accounting profession in designing and implementing appropriate instructional strategies and assessment tasks for international students. One suggestion includes a more balanced weighting between written and oral assessment. Originality/value Few studies have specifically explored the impact of English language on learning accounting. While some studies examine specific aspects of language as a unitary concept, little has been reported on the impact of all components of the language skill-set on student learning.

Robert Bedford (1874–1951), based in the isolated community of Kyancutta in South Australia, was a unique contributor to world geology, specifically in the field of meteorites and fossil archaeocyatha. Born Robert Arthur Buddicom in Shropshire, UK, he was an Oxford graduate who worked as a scientist in Freiberg, Naples, Birmingham and Shrewsbury as well as with the Natural History Museum, Kensington and the Plymouth Museum in the United Kingdom. He was a Fellow of the Geological Society of London, 1899–1910. In 1915, Buddicom changed his surname to Bedford and relocated to South Australia. During the 1920s, Bedford expanded his geological interests with the establishment of a public museum in Kyancutta in 1929. This included material previously collected and stored in the United Kingdom before being sent to Australia. Bedford was very successful in collecting material from the distant Henbury meteorite craters in Australia's Northern Territory, during three separate trips in 1931–1933. He became an authority on meteorites with much Henbury material being sent to the British Museum in London. However, Bedford's work on, and collecting of, meteorites resulted in a serious rift with the South Australian scientific establishment. Bedford is best known amongst geologists for his five taxonomic papers on the superbly preserved lower Cambrian archaeocyath fossils from the Ajax Mine near Beltana in South Australia's Flinders Ranges with field work commencing in about 1932 and extending until World War II. This research, describing thirty new genera and ninety-nine new species, was published in the Memoirs of the Kyancutta Museum, a journal that Bedford personally established and financed in 1934. These papers are regularly referenced today in international research dealing with archaeocyaths.

Abstract The justification for studying the history of geology is analysed from an Australian perspective. It is considered that history is an essential part of all geological research. With the rise in geological employment, a natural interest in professional history has also developed. A long history of mining in Australia with geological involvement has also led to a greater appreciation of history by local communities. Human understanding of the world is enhanced by studying the history of the earth sciences. Much can be learned by studying the history of geology from an Australian perspective; however, the impact of European ideas and long-standing resource exploration has had a profound impact on Australian geology. Changing specializations in the earth sciences are also noteworthy, while, arguably, the historical role of some individual geologists has been significant.

David Oldroyd served a double term (1996-2004) as Secretary-General of INHIGEO, working with Hugh Torrens (1996-2000) and Manuel Pinto (2000-04) as Presidents. Meeting sites during this time included Beijing (1996), Liege (1997), Neuchatel (1998), Freiberg (1999), Rio de Janeiro (2000), Lisbon and Aveiro (2001), Paris (2002), Dublin (2003) and Florence (2004). Minor changes in the Terms of Reference and By-Laws aided the mission of INHIGEO. Continuity was a key aspect of Kennard Bork's term (2004-08). President Philippe Taquet (2004-08) and the INHIGEO Board were responsive to resolving operational issues. Annual meetings were held in Italy (2004), the Czech Republic (2005), the Baltic States (2006), Germany (2007) and Norway (2008). In the period since 2008, INHIGEO has continued its success while undergoing constructive changes. The INHIGEO Newsletter has been transformed into the INHIGEO Annual Record, which is publicly available on the internet. The longstanding limit on membership numbers per country has been abandoned, a category of Associate Membership has been introduced and a quarterly INHIGEO Circular was introduced in 2012. An Affiliated Association category was created in 2014. This contribution focuses on the progress of INHIGEO in the years 1996 to the present day. It has been prepared by Kennard B. Bork, INHIGEO Secretary-General (2004-08) and Barry J. Cooper Secretary-General (2008-16). Tragically, David Oldroyd passed away on 7 November 2014 and could not contribute to this paper. In his place, one of us (KBB) discusses David's major contributions.

ABSTRACT Employing the approaches to learning theoretical framework, this study examines the effects of language proficiency on overall student satisfaction with a unit of study mediated by approaches to learning accounting. Survey data was gathered from undergraduate second year accounting students from an Australian and an Ethiopian universities using the Biggs, Kember, and Leung [(2001). The revised two-factor study process questionnaire: R-SPQ-2F. British Journal of Educational Psychology, 71(1), 133–149] Revised Two-Factor Study Process Questionnaire. Language proficiency of the students was measured using English language background as a proxy. The results confirm previous studies that students who have relatively high (low) English language proficiency are likely to adopt a deep (surface) approach to learning compared to their counterparts; and also that high (low) language proficiency is associated with more (less) overall satisfaction with a unit of study. In some cases, a surface approach might be linked to greater student satisfaction when the level of the language proficiency is low although this is not a desirable outcome.

Purpose - The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics' attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics' ethics teaching self-efficacy (ETSE).Design/methodology/approach - The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships.Findings - The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics' ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT. Research limitations/implications - The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results.Practical implications - This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics' to integrate ethics content in their courses or units.Originality/value - The study is guided by Bandura's (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy's (2001) teacher efficacy construct in understanding how accounting academic's belief in one's ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

Summary at a glanceThis cross‐sectional study investigates the influence of a company's remuneration structure on managers’ opportunistic behaviour. The findings support the proposed hypothesis that a higher level of compliance with Remuneration Principle 8—ASX Corporate Governance Council) is associated with a lower level of earnings management. The findings support the efficient functioning of the ASX proposed remuneration structure.

Purpose – There is a large literature advocating the importance of a greater proportion of women directors on boards of publicly listed firms. The purpose of this paper is to examine the numbers and proportions of women directors, including women executive directors, on listed Australian Real Estate Management and Development (REMD) companies to identify how prevalent women directors are on such boards. Design/methodology/approach – The study examines the numbers and proportions of women directors for 35 REMDs in 2011 and compares this to the broad board composition data on 1,715 Australian Stock Exchange listed entities. Statistically significant findings are evident due to the identified low proportions. Findings – The study finds that of all the Financials Sub Industry sector groups, REMDs have the lowest proportion of female directors on theirs boards – eight women on each of 35 company boards compared to 159 men on these 35 boards at 2011. Of the eight, there were only two women executive directors on boards compared to 50 men. Statistically, it appears that having women directors on REMD boards is not considered important. Even at December 2014, there are only ten women on seven company boards and only one remaining executive director of an REMD company. Practical implications – Given that female board representation is positively related to accounting returns and that there is a growing voice for legislation to impose mandatory proportions of women directors on boards around the world, it may be in the interests of REMD boards to consider appointing more women more quickly. Originality/value – The study is the first to examine the numbers and proportions of women directors amongst REMD companies to identify the paucity of such women directors.