Minerva Elements Records
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ItemMisogyny, Racism and Violent Extremism in Australia( 2024)Violent extremism has become one of the most pressing concerns for national security in Australia. Recognised by the Australian Security Intelligence Organisation (ASIO), the Australian Department of Home Affairs, and federal and state police as an acute and growing threat, addressing the motivations and pathways of radicalized individuals into violent extremism has become a top security priority. The first objective of Australia’s Safeguarding Our Community Together counter-terrorism strategy is “preventing radicalisation of individuals before an attack takes place, and rehabilitating and reintegrating violent extremist offenders.” The Australian counter-terrorism strategy now recognises violent extremism as coming in many forms, and as politically, religiously, or racially-motivated. The Australian Government’s approach to countering violent extremism focuses on addressing the societal drivers and developing early intervention strategies with vulnerable communities. However, the role of gender is largely unaddressed in this policy environment. Using novel survey data, our research analysed multiple underlying attitudinal drivers to radicalisation and tested the relationship between various attitudes and beliefs purported in the literature to drive radicalisation and their causal effect with support for seven forms of violent extremism amongst the Australian public. Our research finds robust evidence of underlying drivers to radicalisation that can help us better understand the causes of violent extremism and formulate more responsive interventions to prevent violent extremism. Specifically, our research finds that – across the ideological and religious spectrums of those expressing sympathies for violent extremism amongst the Australian population – racist and misogynistic attitudes are strong and significant causal influences. These findings have significant implications for existing preventing and countering violent extremism (P/CVE) policy and strategy, as it provides evidence of not only the prevalence of these biased attitudes amongst the general population, but also shows the urgent need for a holistic approach to redressing racist and misogynistic attitudes as a matter of security urgency.
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ItemAre Speed Bumps Beneficial?( 2023)This paper reviews the theoretical and empirical literature on speed bumps and market quality. Speed bumps are deliberate delays in processing order messages on an exchange. The academic evidence shows that implementing a speed bump benefits the exchange instituting it. It enhances competition at the top of the order book and reduces quoted and effective spreads on the delayed venue
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ItemInside the Front Door A seven-year longitudinal study of six high volume homelessness services in Melbourne( 2024)Over the past two decades, homelessness has become an entrenched feature on Australia’s social landscape and pressure on homelessness services has continued to rise. While a great deal is known about who presents to homelessness services, much less is known about service utilisation patterns among households ‘at risk’ of homelessness and experiencing homelessness. Service utilisation patterns have been a foci of research studies in several areas, particularly public health and one particularly important strand focuses on ‘heavy service users’. Interest in heavy service users is largely motivated by the fact that despite typically accounting for approximately 10-20% of services users, heavy service users consume a disproportionate amount of resources. The identification of heavy service users and what contributes to heavy service use is therefore important information that policy makers and service providers can use to devise less expensive ways to meet their needs, optimise service design and improve service outcomes. Using a novel dataset that combined administrative records from six Initial Assessment and Planning (IAP) services across Metropolitan Melbourne, this report examines the characteristics and service utilisation patterns of 70,552 unique households over a 7-year period. The aim of the report was to determine if there are distinct patterns of service use, and whether different patterns of service use are associated with distinct household characteristics.
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ItemFrequency and nature of the reporting of going concern by auditors in the financial statements of Australian listed companies(Australian Accounting Standards Board, 2022-11-01)This report presents descriptive statistics on the reporting of going concern in the audit reports of financial statements of ASX listed companies. Analysis is presented for Australia and the World (hereafter referred to as RoW) based on the financial statements for the financial year 2021 and across the 2010-2020 period. The objective is to provide a ‘stocktake’ of the current reporting of going concern by auditors which may provide some useful background information for identifying areas of economic importance for further investigation and the policy deliberations.
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ItemAnnual benchmark and analysis research report on the reported financial performance and position of Australian Listed Companies(CAANZ (Chartered Accountants Australia and New Zealand), 2023-06)This annual benchmark research report provides benchmarks of normal, high and low values for the primary drivers of performance and the values of financial reporting line-items in an Income Statement and Balance Sheet for Australian listed companies. The benchmarks are produced for each Global Industry Classification Standards Sector (GICS) and for four company size categories (large, medium, small and micro) within each Sector.
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ItemAustralian Listed Entities: Recognised intangible assets and key audit matters(Australian Accounting Standards Board and Auditing and Assurance Standards Board, 2023)The AASB-AUASB published a joint research report (with Professor Matthew Pinnuck and Dr Mark Willis) that aims to understand the significance of recognised intangible assets on the balance sheets of Australian listed entities. This Report explores the frequency, magnitude and nature of intangible assets recognised by the Australian Securities Exchange (ASX) listed entities on their balance sheets. This Report also identifies the frequency of key audit matters (KAMs) related to intangible assets in auditor’s reports to provide insights into the areas that auditors are focusing on, possibly due to the complexity of the accounting requirements. Through a review of the financial statements from 2010 to 2021, this Report finds that: • with the exception of micro-mining entities, the majority of Australian entities recognised some intangible assets on their balance sheets; • the level of investment in intangibles for the majority of entities, as a percentage of total assets, is relatively low. However, there are some entities that recognised a significant level of intangibles as a percentage of total assets; • there is a wide variety of category descriptions used to present intangible assets, possibly impeding both comparability and a precise understanding of the nature of the intangible asset; • intangibles are the most frequent KAM subject matter, suggesting a substantial fraction of auditors' resources to assure such information, despite the relatively low level of recognised intangibles.