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The purpose of this research is to identify the most impactful delay risks in Australian construction projects, including the associations amongst those risks as well as the project phases in which they are most likely present. The correlation between project and organisational characteristics with the impact of delay risks was also studied.

A questionnaire survey was used to collect data from 118 delayed construction projects in Australia. Data were analysed to rank the most impactful delay risks, their correlation to project and organisational characteristics and project phases where those risks are likely to emerge. Association rule learning was used to capture associations between the delay risks.

The top five most impactful delay risks in Australia were changes by the owner, slow decisions by the owner, preparation and approval of design drawings, underestimation of project complexity and unrealistic duration imposed to the project, respectively. There is a set of delay risks that are mutually associated with project complexity. In addition, while delay risks associated with resources most likely arise in the execution phase, stakeholder and process-related risks are more smoothly distributed along all the project phases.

This research for the first time investigated the impact of delay risks, associations amongst them and project phases in which they are likely to happen in the Australian context. Also, this research for the first time sheds light on the project phases for the individual project delay risks which aids the project managers to understand where to focus on during each phase of the project.

The purpose of this paper is to systematically develop a delay risk terminology and taxonomy. This research also explores two external and internal dimensions of the taxonomy to determine how much the taxonomy as a whole or combinations of its elements are generalisable.

Using mixed methods research, this systematic literature review incorporated data from 46 articles to establish delay risk terminology and taxonomy. Qualitative data of the top 10 delay risks identified in each article were coded based on the grounded theory and constant comparative analysis using a three-stage coding approach. Word frequency analysis and cross-tabulation were used to develop the terminology and taxonomy. Association rules within the taxonomy were also explored to define risk paths and to unmask associations among the risks.

In total, 26 delay risks were identified and grouped into ten categories to form the risk breakdown structure. The universal delay risks and other delay risks that are more or less depending on the project location were determined. Also, it is realized that delays connected to equipment, sub-contractors and design drawings are highly connected to project planning, finance and owner slow decision making, respectively.

The established terminology and taxonomy may be used in manual or automated risk management systems as a baseline for delay risk identification, management and communication. In addition, the association rules assist the risk management process by enabling mitigation of a combination of risks together.

Purpose − Instances of refusal to trade stand in contrast to the theorems on the gains from trade. Two paradigms, second-best and political economy, have been used to explain refusal to trade. Murray Kemp (1962) provided a foundation for the political economy paradigm when he noted that, in the absence of lump-sum redistribution, the theorems on the gains from trade are “true but irrelevant”. This chapter takes Murray Kemp's observation as a point of departure for a consideration of the relation between individual and group gains from trade. Paradigms in explaining refusal to trade are distinguished.

Methodology/Approach − This chapter examines ideas underlying explanations for refusal to participate in international trade.

Findings − Two different approaches are identified in modeling and explaining why the gains from trade are compromised by refusal of governments to allow free trade. The second-best approach suggests a justification for refusal to trade while the political economy approach with public-choice foundations proposes an explanation.

Practical implications − Ideology expressed in how governments are viewed can influence economic analysis.

Substance use prevalence varies considerably between schools, but to date, whole school approaches for reducing substance use have only been moderately effective. The purpose of this paper is to develop a novel multifaceted whole-school approach to reduce substance use primarily among teenagers aged 11-14 years.

The outlined approach is premised on the proposal that schools can reduce the harms associated with substance use by promoting school connectedness and improving the school-related experiences of weakly connected and disconnected students. The aim of this approach is to develop students’ autonomy so that they may act in their real and long-term interests. This may be attained by promoting the realisation of essential human capacities for: practical reasoning – through valued opportunities for cognitive development and affiliation – through valued opportunities for affective development that advance students sense of acceptance within school. Schools may achieve this, it is proposed, by providing outlined forms of appropriate formal support and formal control that are augmented by particular features of school organisation, curriculum and pedagogic practice, which are also described.

A theoretically driven understanding of a whole school approach for reducing teenage substance use is outlined.

The outlined approach may usefully inform the development of future whole school interventions aiming to reduce problematic substance use among school students. Additional potential benefits include more successful student life trajectories.

This chapter introduces a new theoretical framework for developing emotion-related abilities according to the emotional intelligence (EI) construct definition of Mayer, Salovey, and Caruso (2006). The awareness, reflection, and management (ARM) model has been devised and demonstrates a triadic cycle of emotional ARM relating to affect, cognition, and behavior. The ARM model constitutes an approach to nurture emotion-related abilities (ability EI) and responds to criticism raised by Zeidner, Matthews, and Roberts (2009). The ARM Theory was corroborated by both learning theory and schools of counselling (SOC). The potential to develop emotion-related abilities in emotional awareness, reflection and reasoning, coping and management is discussed.

The essay narrates and analyzes Eugen Dühring’s remotion, i.e. the taking away of his status as Privatdozent, and thereby of his right to teach at a university, by the Prussian Minister of Culture in 1877. After sketching out the background of the University of Berlin, the institution of Privatdozent, and Dühring himself, first, Dühring’s 1875 clash with Adolph Wagner is described, which put him on “probation”. Then, the 1877 scandal is looked at in detail, and the accusations against Dühring by the Faculty of Philosophy – mainly libel and insult – checked against the facts. It is argued that, while there might have been a point in Dühring’s charge of plagiarism against the physicist Helmholtz regarding the first law of thermodynamics, Dühring was generally guilty as charged, and that his remotion was certainly legal. As far as the legitimacy of this harsh measure is concerned, the case is less clear, but in the end, it is claimed that the remotion was legitimate as well.

This study aims to explore the need for improved data sources and models for COVID-19 and climate-related risk scenario analysis in primary production. The COVID-19 pandemic is impacting global markets for agricultural produce, making short-term forecasting highly uncertain. Meanwhile climate-related risk continues for agricultural businesses. Farmers and their accountants need to plan and make estimates about the potential effect of COVID-19 and ongoing climate risks to their natural and financial capital and so they need accounting-integrated biophysical and socio-economic data streams.

This research note reviews the current state of scenario-based planning for COVID-19 and other risks for Australian businesses generally, in addition to planning for farming businesses more specifically. Discussion of the authors’ current research in integrating accounting and farming data for water-related risk caused by climate and other challenges is presented as an analogous case.

Review and analogous case comparison demonstrate the need for farm data to be integrated more efficiently and effectively with accounting data for accurate scenario planning for COVID-19 and other risks, including those posed by climate.

While not strangers to the need for scenario analysis, given exposure to ever-increasing natural resource and climate variability, this research note highlights how primary producers and their accountants require increased accounting-integrated farm data and systems to make judgements, assumptions and estimates about the potential effect of COVID-19 and ongoing climate risks to their business.

The sustainability of the agricultural sector is of great relevance to all of us and so the development of tools and resources that can assist food producers in times of ongoing climate pressures and new crises, such as COVID-19, is important. Better understanding of such risks can help farm businesses develop effective strategies which minimise the potential loss of agricultural value resulting in improved flows of greater capital value for society.

Through application to the analogous case of water-related risk and decision-making, the research note demonstrates that linking of biophysical and accounting data streams will be essential for evidence-backed numbers included in scenario plans with enough legitimacy to be interrogated inside and outside of the business. The “best estimate of the directors” is no longer enough in challenging socio-economic and biophysical times ahead for primary producers.

Agriculture is under pressure to produce more food under increasingly variable climate conditions. Consequently, producers need management innovations that lead to improved physical and financial productivity. Currently, farm accounting technologies lack the sophistication to allow producers to analyse productivity of water. Furthermore water-related agricultural technology (“agtech”) systems do not readily link to accounting innovations. This study aims to establish a conceptual and practical framework for linking temporal, biophysical and management decision-making to accounting by develop a soil moisture and climate monitoring tool.

The paper adopts an exploratory mixed-methods approach to understand supply of and demand for water accounting and water-related agtech; and bundling these innovations with farm accounting to generate a stable tool with the ability to improve agricultural practices over time. Three phases of data collection are the focus here: first, a desk-based review of water accounting and water technology – including benchmarking of key design characteristics of these methods and key actor interviews to verify and identify trends, allowing for conceptual model development; second, a producer survey to test demand for the “bundled” conceptual model; third and finally, a participant-based case study in potato-farming that links the data from direct monitoring and remote sensing to farm accounts.

Design characteristics of water accounting and agtech innovations are bundled into an overall irrigation decision-making conceptual model based on in-depth review of available innovations and verification by key actors. Producer surveys suggest enough demand to pursue practical bundling of these innovations undertaken by developing an integrated accounting, soil moisture and climate monitoring tool on-farm. Productivity trends over two seasons of case study data demonstrate the pivotal role of accounting in leading to better technical irrigation decisions and improving water productivity.

The model can assist practitioners to gauge strengths and weaknesses of contemporary water accounting fads and fashions and potential for innovation bundling for improved water productivity. The practical tool demonstrates how on-farm irrigation decision-making can be supported by linking farm accounting systems and smart technology