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  • 1
    Electronic Resource
    Electronic Resource
    Local Government Accounting Standard-setting in Australia: Did Constituents Participate? (2000)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 16 (2000), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural ‘due process’ has been developed to protect the openness, neutrality and independence of Australian standard-setting both in the private and public sectors. Prior research into constituent participation in the ‘due process’ for specific cases in the public sector has raised doubts as to whether the ‘due process’ operated in an open, neutral and independent manner. It has found that account preparers were under-represented in their responses and used less sophisticated lobbying strategies than other respondents. The research also concluded that some constituents had favourable access to the ‘due process’, and that standard setters did not receive all pertinent information from constituents. This paper examines constituent participation in the ‘due process’ for the first public sector accounting standard, that for local government (AAS 27). The submissions made on the exposure draft preceding the standard –ED 50– have been analysed using content analysis. The findings suggest that account preparers were well-represented in their responses and adopted the lobbying strategy of weighting their responses with supporting argument for the most controversial issues. Contrary to prior research, the paper concludes that in the case of ED 50 there is no evidence that the ‘due process’ failed to operate in an open and neutral manner.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00113
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    Australian public sector financial reporting: a case of cooperative policy formulation (1999)
    Bradford : Emerald
    Accounting, auditing & accountability journal 12 (1999), S. 561-582 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: In the past two decades, the public sector both in Australia and overseas has undergone a period of intense change. The focus has been on efficiency, effectiveness and value for money of public sector operations. The methods by which governments account and report on their operations has received scrutiny. While Treasuries and Departments of Finance in each Australian jurisdiction have traditionally formulated the reporting and accounting rules used in the public sector, since 1983, with the formation of the Public Sector Accounting Standards Board (PSASB), the accounting profession has become involved in the setting of accounting standards for the public sector. Several researchers have suggested that a "contest" exists between the accounting profession and the government regulators for control over the public sector accounting standards process. This paper explores the processes whereby the public sector in Australia formulates its financial reporting policies by examining the interactions between the PSASB and the government regulators in each of the Australian jurisdictions. Policy community and policy network theory are used to argue that policy is formulated by a "cooperative" grouping of accounting professionals from the central agencies of Treasuries and Departments of Finance and the PSASB. The paper concludes that this method of policy formulation has implications for the content of policy and for the access of stakeholders to the formulation of that policy.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579910298471
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    Paper (German National Licenses)
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  • 3
    Electronic Resource
    Electronic Resource
    The introduction of accrual reporting policy in the Australian public sector: An agenda setting explanation (1998)
    Bradford : Emerald
    Accounting, auditing & accountability journal 11 (1998), S. 518-539 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Governments in Australia are in the process of implementing accrual reporting for their departments and governments as a whole. The central issue of this paper is to provide an explanation as to how general purpose financial reporting became a significant issue for governments in Australia. Agenda-setting literature provides the framework within which to analyse the specific events and strategies used by public sector accountants to promote accrual technologies. The main finding of the research is that accrual technologies have been promoted by public sector accountants working from within government institutions, and often aligned with the organised accounting profession. Prior to the late 1980s the Auditors-General were the main actors involved, however, more recently, accounting technologies have been promoted by accounting policy units within Treasuries and Departments of Finance. The paper concludes with a call for future research on the implications of such accounting changes for organisational and social functioning.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579810239837
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  • 4
    Electronic Resource
    Electronic Resource
    Collaboration of public sector agencies: reporting and accountability challenges (2004)
    Bingley : Emerald
    International journal of public sector management 17 (2004), S. 621-631 
    Details
    ISSN: 0951-3558
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Political Science , Economics
    Notes: There is increasing pressure being placed on government agencies both in Australia and internationally to act in a more collaborative, integrated manner. Community and welfare programs are being conducted in new "shared" or "whole-of-government" ways, which pose a challenge to traditional models of public sector reporting. Existing accountability mechanisms are designed for vertical accountability relationships, and these are inadequate for horizontal or "networked" accountability across government agencies. This paper uses the case of the Community Renewal Program based in the Queensland state government department to illustrate the problems which arise when reporting on "shared" programs. The paper offers a different approach to improve reporting and accountability for shared programs.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513550410562284
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  • 5
    Electronic Resource
    Electronic Resource
    Australian auditors-general involvement in probity auditing: evidence and implications (2002)
    Bingley : Emerald
    Managerial auditing journal 17 (2002), S. 559-567 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors-general may pose problems for their independence. This paper provides empirical evidence on the extent to which probity audits are performed by auditors-general in Australia, and the perceptions of auditors-general to any dilemmas posed. The study finds that approximately half of the auditors-general conduct probity audits, and that "independence" is a key concern for those who do not perform these tasks. This in-depth study of probity audits contributes to an understanding of the changing nature of public sector audit.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900210447551
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  • 6
    Electronic Resource
    Electronic Resource
    The practice of probity audits in one Australian jurisdiction (2001)
    Bingley : Emerald
    Managerial auditing journal 16 (2001), S. 69-75 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: "Probity audits" are a new type of audit gaining some popularity in the Australian public sector. Probity audits refer to independent reviews of government privatisations, contracting out projects (government procurements), and expression of interests to ascertain whether procedures followed are consistent with appropriate regulations, guidelines and best practice principles of openness and transparency. In recent times probity audits have been used by Australian public sector agencies in such activities as procurement, disposal of assets and contracting out of services. They provide one means of demonstrating open and accountable government processes, and assuring taxpayers that they are receiving value for money. However, there is scant empirical evidence on this topic. Surveys government departments in one Australian jurisdiction on their practices in relation to probity audits. Concludes that, while many have conducted probity audits, the concept is not fully understood. Further, the majority of the audits conducted were "real-time" and performed by parties outside the public sector. Concludes by suggesting areas for further research.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900110365391
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  • 7
    Electronic Resource
    Electronic Resource
    Accountability Disclosures by Queensland Local Government Councils: 1997–1999 (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 18 (2002), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The annual report is promoted and regarded as the primary medium of accountability for government agencies. In Australia, anecdotal evidence suggests the quality of annual reports is variable. However, there is scant empirical evidence on the quality of reports. The aim of this research is to gauge the quality of annual reporting by local governments in Queensland, and to investigate the factors that may contribute to that level of quality. The results of the study indicate that although the quality of reporting by local governments has improved over time, councils generally do not report information on aspects of corporate governance, remuneration of executive staff, personnel, occupational health and safety, equal opportunity policies, and performance information. In addition, the results indicate there is a correlation between the size of the local government and the quality of reporting but the quality of disclosures is not correlated with the timeliness of reports. The study will be of interest to the accounting profession, public sector regulators who are responsible for the integrity of the accountability mechanisms and public sector accounting practitioners. It will form the basis for future longitudinal research, which will map changes in the quality of local government annual reporting.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00153
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  • 8
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    Reprogramming of primary human Philadelphia chromosome-positive B cell acute lymphoblastic leukemia cells into nonleukemic macrophages (2015)
    National Academy of Sciences
    Details
    Publication Date: 2015-03-16
    Description: BCR–ABL1+ precursor B-cell acute lymphoblastic leukemia (BCR–ABL1+ B-ALL) is an aggressive hematopoietic neoplasm characterized by a block in differentiation due in part to the somatic loss of transcription factors required for B-cell development. We hypothesized that overcoming this differentiation block by forcing cells to reprogram to the myeloid lineage would reduce the leukemogenicity of these cells. We found that primary human BCR–ABL1+ B-ALL cells could be induced to reprogram into macrophage-like cells by exposure to myeloid differentiation-promoting cytokines in vitro or by transient expression of the myeloid transcription factor C/EBPα or PU.1. The resultant cells were clonally related to the primary leukemic blasts but resembled normal macrophages in appearance, immunophenotype, gene expression, and function. Most importantly, these macrophage-like cells were unable to establish disease in xenograft hosts, indicating that lineage reprogramming eliminates the leukemogenicity of BCR–ABL1+ B-ALL cells, and suggesting a previously unidentified therapeutic strategy for this disease. Finally, we determined that myeloid reprogramming may occur to some degree in human patients by identifying primary CD14+ monocytes/macrophages in BCR–ABL1+ B-ALL patient samples that possess the BCR–ABL1+ translocation and clonally recombined VDJ regions.
    Print ISSN: 0027-8424
    Electronic ISSN: 1091-6490
    Topics: Biology , Medicine , Natural Sciences in General
    Published by National Academy of Sciences
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  • 9
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    A customized Web portal for the genome of the ctenophore Mnemiopsis leidyi (2014)
    BioMed Central
    Details
    Publication Date: 2014-04-29
    Description: Background: Mnemiopsis leidyi is a ctenophore native to the coastal waters of the western Atlantic Ocean. A number of studies on Mnemiopsis have led to a better understanding of many key biological processes, and these studies have contributed to the emergence of Mnemiopsis as an important model for evolutionary and developmental studies. Recently, we sequenced, assembled, annotated, and performed a preliminary analysis on the 150-megabase genome of the ctenophore, Mnemiopsis. This sequencing effort has produced the first set of whole-genome sequencing data on any ctenophore species and is amongst the first wave of projects to sequence an animal genome de novo using solely next-generation sequencing technologies.Description: The Mnemiopsis Genome Project Portal (http://research.nhgri.nih.gov/mnemiopsis/) is intended both as a resource for obtaining genomic information on Mnemiopsis through an intuitive and easy-to-use interface and as a model for developing customized Web portals that enable access to genomic data. The scope of data available through this Portal goes well beyond the sequence data available through GenBank, providing key biological information not available elsewhere, such as pathway and protein domain analyses; it also features a customized genome browser for data visualization. Conclusions: We expect that the availability of these data will allow investigators to advance their own research projects aimed at understanding phylogenetic diversity and the evolution of proteins that play a fundamental role in metazoan development. The overall approach taken in the development of this Web site can serve as a viable model for disseminating data from whole-genome sequencing projects, framed in a way that best-serves the specific needs of the scientific community.
    Electronic ISSN: 1471-2164
    Topics: Biology
    Published by BioMed Central
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  • 10
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    MicroRNAs and essential components of the microRNA processing machinery are not encoded in the genome of the ctenophore Mnemiopsis leidyi (2012)
    BioMed Central
    Details
    Publication Date: 2012-12-21
    Description: Background: MicroRNAs play a vital role in the regulation of gene expression and have been identified in every animal with a sequenced genome examined thus far, except for the placozoan Trichoplax. The genomic repertoires of metazoan microRNAs have become increasingly endorsed as phylogenetic characters and drivers of biological complexity. Results: In this study, we report the first investigation of microRNAs in a species from the phylum Ctenophora. We use short RNA sequencing and the assembled genome of the lobate ctenophore Mnemiopsis leidyi to show that this species appears to lack any recognizable microRNAs, as well as the nuclear proteins Drosha and Pasha, which are critical to canonical microRNA biogenesis. This finding represents the first reported case of a metazoan lacking a Drosha protein. Conclusions: Recent phylogenomic analyses suggest that Mnemiopsis may be the earliest branching metazoan lineage. If this is true, then the origins of canonical microRNA biogenesis and microRNA-mediated gene regulation may postdate the last common metazoan ancestor. Alternatively, canonical microRNA functionality may have been lost independently in the lineages leading to both Mnemiopsis and the placozoan Trichoplax, suggesting that microRNA functionality was not critical until much later in metazoan evolution.
    Electronic ISSN: 1471-2164
    Topics: Biology
    Published by BioMed Central
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