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Papers by Alex Russell

This study explores whether respondent firms to the IASC’s extractive industries issues paper (is... more This study explores whether respondent firms to the IASC’s extractive industries issues paper (issued for comment in November 2000) possess characteristics likely to induce managerial intent to smooth income and if these possibly influenced the pattern of their responses. Buckmaster (2001, 12) includes under the “regulatory smoothing ” heading of taxonomy of smoothing tactics “any literature applicable to income smoothing and accounting regulation whether it be lobbying effort, recognition of lobbying effort, provisions in regulations that were written in order to reduce income volatility, or prohibitions of smoothing tactics. ” The present study relates to this classification. A revisit of the role of lobbying in the standard-setting process is of relevance in the on-going efforts aimed at producing a substantive accounting standard for the extractive industries and the global harmonization of accounting standards. This study seeks to establish whether comment letters have informat...

My family has been an immense support through this work and will always be the most important par... more My family has been an immense support through this work and will always be the most important part of my life, lots of love. x Dedication This thesis is dedicated to my very good friend Kyle Greer

Journal of Gambling Studies, 2019

Electronic gaming machines (EGMs) are recognised as one of the most harmful gambling forms, becau... more Electronic gaming machines (EGMs) are recognised as one of the most harmful gambling forms, because they promote high-speed repetitive gambling and automatically reinvest winnings. These features, amongst others, make it difficult for EGM gamblers to keep track of their play. Tools to assist gamblers exist, but have limited effectiveness because they require user registration and manual activation, leading to low uptake. The present study aimed to evaluate the effect of a more informative interface (including removal of automatic reinvestment of winnings) and pop-up messages on gambling behaviour, and on player experience. A total of 213 Australian participants, recruited through social media, played a simulated online EGM. The experiment was a two (standard vs. informative interface) × two (pop-ups absent vs. present) between-subjects design. The informative interface: promoted keeping track of spins played; increased accurate estimation of amount spent (as did pop-up messages) and time played; and provided game usage figures which acted as cues to quit play. Once the initial deposit (but not winnings) was expended, informative interface users could opt to reinvest their winnings, although many opted to exit at that point. No difference in total spending or dissociation was observed between experimental groups. Informative interface users reported no reduction in enjoyment. Popup messages reduced enjoyment with the standard interface, but increased enjoyment when paired with an informative interface. These findings indicate that a more informative interface and pop-up messages may be useful in reducing the harmful nature of EGMs.

Proceedings of the Royal Society of Medicine, 1949

J. L., male, aged 15 months. First child of healthy parents. Birth-weight 7 lb. 13 oz. Breast-fed... more J. L., male, aged 15 months. First child of healthy parents. Birth-weight 7 lb. 13 oz. Breast-fed for six months. Soon after weaning was started he began to vomit. On 13.11.48 (aged 1 year) he was admitted to hospital. Weight 14 lb. 10 oz. (less than at 6 months). Wasted and miserable, with mild dehydration and marked hypotonia. Afebrile. Pulse and respiration rates normal. Feeding was difficult but he appeared to be thirsty. Very constipated.

Journal of Applied Bacteriology, 1978

Australian and New Zealand Grapegrower and Winemaker, 2011

miSconcePTionS ABoUnD WHen it comes to understanding taste and smell perception. one example is t... more miSconcePTionS ABoUnD WHen it comes to understanding taste and smell perception. one example is the ‘map’ of tastes on the tongue, which presents the idea that the receptors for different tastes are located on different parts of the tongue, e.g. sweetness on the tip of the tongue, or bitterness at the back. Beer tasters have used this as an excuse to swallow samples rather than spit them out, as bitterness is an important component of a beer’s flavour. Unfortunately for the beer tasters, this simply isn’t the case. While some tongue (and cheek and throat) areas may have higher concentrations of receptor cells for a certain taste, all areas of the tongue seem to be able to pick up all of our primary tastes, including sweet, sour, bitter, salty and umami, referring to savoury or meaty tastes. Besides, bitterness is usually associated with poison, and there wouldn’t be many of us left if we only detected bitterness just before we swallowed.

This article briefly reviews the literature on the performance of the Organisation of the Oil Exp... more This article briefly reviews the literature on the performance of the Organisation of the Oil Exporting Companies (OPEC) in its attempts to stabilize oil prices. It also considers how the high price of oil has enabled certain non-OPEC countries to become major players as oil and gas producers and what the potential implications are for accounting standard regulators given the risks attached to identifying viable reserves of oil and gas.

This study assessed the effectiveness of Queensland gambling exclusion programs as a mechanism to... more This study assessed the effectiveness of Queensland gambling exclusion programs as a mechanism to minimise gambling-related harm, whether these effects are sustained over time and whether self-exclusion is more effective when combined with counselling and support. Research methods comprised a literature review, desktop review of Australian and international exclusion programs, interviews with peak gambling industry associations, interviews with 18 Queensland Gambling Help counsellors, and interviews and surveys with 103 problem gamblers at three assessment periods approximately six months apart. In contrast to recent international trends, Australian self-exclusion programs including those in Queensland are typically venue-administered, require on-site exclusion from individual venues, do not enable exclusion from multiple venues in one application, rely on photographs for detection, impose penalties for excluders for breaches and for venues that fail to detect breaches, and provide ...

International Journal of Mental Health and Addiction, 2015

Research has not determined whether typical improvements in psychosocial functioning following se... more Research has not determined whether typical improvements in psychosocial functioning following self-exclusion are due to the intervention. This study aimed to explore distinctive outcomes from self-exclusion by assessing outcomes between 1) self-excluders who had and had not received gambling counselling and 2) self-excluders compared to non-self-excluders who had received gambling counselling. A longitudinal design administered three assessments on gambling behaviour, problem gambling severity, gambling urge, alcoholism, general health, and harmful consequences. Of the 86 participants at Time 1 with similar baseline scores, 59.3 % completed all assessments. By Time 2, all groups (self-excluded only, self-excluded plus counselling, counselling only) had vastly improved on most outcome measures. Improvements were sustained at Time 3. Outcomes did not differ for self-exclusion combined with counselling. Compared to nonexcluders, more self-excluders abstained from most problematic gambling form and fewer had harmful consequences. Findings suggest self-exclusion may have similar short-term outcomes to counselling alone and may reduce harm in the short-term.

Research in Accounting in Emerging Economies, 2003

No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or ... more No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters' suitability and application and disclaims any warranties, express or implied, to their use.

OPEC Review, 2002

This paper presents evidence that the main determinant of the rate of development of Libya's crud... more This paper presents evidence that the main determinant of the rate of development of Libya's crude oil upstream activities, from 1961 to 1999, was the terms of the petroleum contractual agreements, which existed between the state and the international oil industry during that period, and that US sanctions against the Socialist People's Libyan Arab Jamahiriya failed to affect this rate of development. In keeping with other Members of the Organisation of the Petroleum Exporting Countries (OPEC), Libya has, over three decades, been a key player in helping to regulate global production levels of oil and gas. However, the economic and political strengths and weaknesses of individual Members of OPEC vary widely and it is inevitable that the stresses arising from adherence to OPEC policies will vary proportionately to these strengths and weaknesses. It is instructive, therefore, to analyse how successfully Libya has exploited its own petroleum resources. The results are thought-provoking and send signals to the

Psychology of addictive behaviors : journal of the Society of Psychologists in Addictive Behaviors, 2014

New technology is changing the nature of gambling with interactive modes of gambling becoming put... more New technology is changing the nature of gambling with interactive modes of gambling becoming putatively associated with higher rates of problem gambling. This paper presents the first nationally representative data on the prevalence and correlates of problem gambling among Australian adults since 1999 and focuses on the impact of interactive gambling. A telephone survey of 15,006 adults was conducted. Of these, 2,010 gamblers (all interactive gamblers and a randomly selected subsample of those reporting land-based gambling in the past 12 months) also completed more detailed measures of problem gambling, substance use, psychological distress, and help-seeking. Problem gambling rates among interactive gamblers were 3 times higher than for noninteractive gamblers. However, problem and moderate risk gamblers were most likely to attribute problems to electronic gaming machines and land-based gambling, suggesting that although interactive forms of gambling are associated with substantial...

International Journal of Mental Health and Addiction, 2014

Research has not fully explored factors that influence types of help used from the suite of avail... more Research has not fully explored factors that influence types of help used from the suite of available options once problem gamblers reach an action stage of change. This study aimed to explore critical factors influencing choice of help (or interventions) once people have decided to address their gambling problem. Particular emphasis was on counselling and selfexclusion, given their demonstrable effectiveness for most users. Interviews were conducted with 103 problem gamblers taking action to address their gambling problem. Inductive analysis revealed nine critical influences on type(s) of help chosen, presented as a grounded theory model. Independent variables were goals of taking up the intervention, problem gambling severity, and level of independence/pride. Six mediating variables helped to explain relationships between the independent variables and choice of intervention. Understanding key influences on choice of gambling help can illuminate how to encourage further uptake and better align interventions with gamblers' preferences, to reduce barriers to help-seeking.

This publication is licensed under a Creative Commons Attribution 3.0 Australia licence. The lice... more This publication is licensed under a Creative Commons Attribution 3.0 Australia licence. The licence does not apply to any images, photographs, branding or logos. This report has been peer reviewed by two independent researchers. For further information on the foundation's review process of research reports, please see responsiblegambling.vic.gov.au. This study was funded by the Victorian Responsible Gambling Foundation through the Grants for Gambling Research Program. For information on the Victorian Responsible Gambling Foundation Research Program visit responsiblegambling.vic.gov.au.

International Gambling Studies, 2015

ABSTRACT Dynamic warning messages are a harm minimisation strategy aimed at preventing or reducin... more ABSTRACT Dynamic warning messages are a harm minimisation strategy aimed at preventing or reducing gambling-related problems by assisting individuals to make informed choices about their gambling. Laboratory studies have demonstrated the efficacy of dynamic warnings in facilitating responsible gambling. This paper presents the results of a trial of the related effectiveness of dynamic warnings appearing in either the middle or periphery of electronic gaming machines (EGMs) screens in commercial gambling venues. Regular gamblers (n = 667) were surveyed to assess their recall of warning messages and the perceived impact of message placement on thoughts and behaviours. Messages appearing in the middle of screens were recalled to a greater extent and respondents reported these were more impactful and useful than messages at the periphery of screens. As one of the first trial of dynamic warning messages in operating EGM venues, the results provide important verification and validation of previous laboratory research. Results demonstrate that dynamic warning messages appearing in the middle of an EGM screen during play are likely to be a more effective harm minimisation intervention than messages in the periphery of EGM screens.

2007 IEEE International Symposium on Circuits and Systems, 2007

In limbed animals, spinal neural circuits responsible for controlling muscular activities during ... more In limbed animals, spinal neural circuits responsible for controlling muscular activities during walking are called Central Pattern Generators (CPG). CPG networks display oscillatory activities that actuates individual or groups of muscles in a coordinated fashion so that the limbs of the animal are flexed and extended at the appropriate time and with the required velocity for the animal to efficiently traverse various types of terrain, and to recover from environmental perturbation. Typically, the CPG networks are constructed with many neurons, each of which has a number of control parameters. As the number of muscles increases, it is often impossible to manually, albeit intelligently, select the network parameters for a particular movement. Furthermore, it is virtually impossible to reconfigure the parameters on-line. This paper describes how Genetic Algorithms (GA) can be used for on-line (re)configuring of CPG networks for a bipedal robot. We show that the neuron parameters and connection weights/network topology of a canonical walking network can be reconfigured within a few of generations of the GA. The networks, constructed with Integrate-and-Fire-with-Adaptation (IFA) neurons, are implemented with a microcontroller and can be reconfigured to vary walking speed from 0.5Hz to 3.5Hz. The phase relationship between the hips and knees can be arbitrarily set (to within 1 degree) and prescribed complex joint angle profiles are realized. This is a powerful approach to generating complex muscle synergies for robots with multiple joints and distributed actuators. I.

Addictive behaviors, 2015

Research suggests that Internet-based gambling includes risk factors that may increase gambling p... more Research suggests that Internet-based gambling includes risk factors that may increase gambling problems. The current study aimed to investigate subgroups of gamblers to identify the potential harms associated with various forms and modes of gambling. An online survey was completed by 4,594 respondents identified as Internet-only (IG), land-based only (LBGs), or mixed-mode (MMG) gamblers based on self-reported gambling behaviour in the last 12months. Results showed significant socio-demographic differences between groups, with the LBGs being the oldest and MMGs the youngest. MMGs engaged in the greatest variety of gambling forms, had the highest average problem gambling severity scores, and were more likely to attribute problems to sports betting than the other groups. IGs were involved in the lowest number of divergent gambling activities, most likely to gamble frequently on sports and races, and attribute problems to these forms. Compared to the other groups, LBs had a higher prop...