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The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International Accounting Standards Board [IASB]) are fundamental for standard setting relied on by companies when making accounting policy changes and choices. However, there has not been an overarching universally agreed conceptual context of the qualitative characteristics. This paper aims to study the completeness of the qualitative characteristics towards suggesting a revision of the Conceptual Framework.

The present study evaluated the completeness of these qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms to elucidate the inclusion conundrum. Foucauldian analysis allowed focus on power relationships, governmentality and subjectification in accounting society, as expressed through language and practices of the IASB who ultimately decide on the qualitative characteristics. Content analysis was used to analyse data collected via interviews with preparers and users of banks’ accounts, changes in banks’ accounting policies after the conceptual framework was published and comment letters from banks who wrote to the IASB.

Novel findings from this study revealed the potential significant omissions of the constraints of “materiality”, “transparency” and “regulatory/supervisory framework”. Also, surrounding the qualitative characteristics having been shown to be valid and includable, the adjective “decision-useful” reinstated in the chapter title and the IASB project team technical writers needing to show completeness of attention to all comments.

From these findings, a freshly formulated chapter in the conceptual framework on the qualitative characteristics can now be submitted for consideration by the IASB, with potential for international post-implementation review.

Reviews the emergence of knowledge‐based engineering tools and assesses the benefits of KBE. Describes how Jaguar Cars uses KBE to reduce vehicle development times. Discusses low‐cost KBE and its application to the small and medium‐sized company.

The purpose of this paper is to investigate the ending of fee-free higher education in Australia for overseas students in the 1980s, and the ways in which the government managed the diplomatic relationships that were affected by this policy shift. The introduction of fee-free higher education in Australia in 1974 was incredibly popular, and the end of the program in the late 1980s created difficulties for individuals, families and diplomatic relationships.

Using a mix of secondary sources and archival documents, this paper has a historiographical element, and an element of analysis.

This research finds that the ending of fee-free education created significant diplomatic issues with a number of Australia’s regional neighbours. It also created issues for individual students and families. The solution to these problems was, in large part, a scholarship scheme called the Equity and Merit Scholarship Scheme (EMSS). The EMSS was designed, in part, to address the issues created by the end of the fee-free program. However, the design of the scholarship scheme also created its own diplomatic issues with a different cohort of nation states.

There is limited scholarly research into the history of international education policy in Australia. This research draws on the work of some scholars of international scholarships, as well as historians of universities and education more broadly. This research adds to a growing body of work in the field of Australian international education history.

The aims of this article are threefold. It first examines the initiatives taken by Australian governments to deregulate the telecommunications industry as a means to increase its capability to encounter the intensification of international competition. Then it moves to explore the strategies adopted by the management in that industry to subdue the possible resistance from the unions. Last, it investigates the reactions from the unions and elaborates how they maintained membership support without having any success in preventing job cuts.

Against the backdrop of the Responsibility to Protect (R2P) policy – an instrument with which the UN seeks to protect vulnerable civilians from gross violations of human rights – this study examines the application of R2P in the Libyan intervention and the various efforts to replicate similar claim to intervene in Syria. While proposing that the roles of Brazil, Russia, India, China and South Africa (BRICS) is increasingly influential to the success of an intervention, this study asks the question: what are the general conditions for success of R2P application in Libya and Syria during the period 2011-2014?

In its examination of the policy and scholarly works that have informed, justified and evaluated the processes and outcomes of the principles of R2P policy, this paper used relevant search terms for conditions for success of humanitarian military intervention (COSI). Specific keywords such as R2P, BRICS and humanitarian intervention are scrutinised for relevance to the research question. Documents that failed to satisfy the criteria of research quality were excluded, whereas the key problems and findings identified in each studied document were tabulated into inclusion and exclusion.

Despite the role of BRICS in the Libyan and Syrian interventions, existing literature failed to explicitly make this connection, although much of the literature agreed on a number of general conditions for success. This paper problematise the relationship between success and BRICS role. One of the reasons for this is the emerging nature of the literature that is beginning to appreciate the plausibility that the BRICS influences the success of an intervention.

This piece synthesises studies that focus on COSI with preference for works that engaged this study’s case countries. Much rich data which even until now are always in need of close examination emerged during data collection, making it useful to craft a third part for BRICS-focused literature that has informed the R2P debate.

The number of robot assembly systems in the UK is very low. One of the first to come on stream is helping Cam Gears assemble automobile steering units. Brian Rooks has been to investigate.

McDonnell Douglas has received a US $3.5 million contract from the Defense Advanced Research Projects Agency (DARPA) to expand a new cockpit system designed to help fighter pilots make critical combat decisions faster and more efficiently.