WRITTEN REPORTS AND ESSAYS: GUIDELINES FOR REFERENCING
AND PRESENTATION IN
RMIT BUSINESS

VERSION: 1.0

APPROVED: DECEMBER, 2003

REVIEW DATE: NOT LATER THAN DECEMBER, 2005

Contents
TABLES iii
STUDENT FEEDBACK iv
1 INTRODUCTION
1.1 Getting started 3
1.2 Editing 3
1.3 Confidentiality 3
1.4 Referencing 4
1.5 Reference lists 5
2 plagiarism
2.1 RMIT definition 5
2.1.1 What is plagiarism? 5
2.1.2 What is the penalty? 5
2.2 Examples of plagiarism 6
2.3 How to avoid plagiarism 7
3 referencing sYSTEM
3.1 Harvard system 8
3.2 Abbreviations 18
4 ESSAY WRITING
Introduction 19
4.1 Checklist for success 19
4.1.1 Research materials 19
4.1.2 Critical analysis 20
4.1.3 Synthesis 20
4.1.4 Application 20
4.1.5 Argument 21
4.2 Sources of information 21
4.3 Common essay faults 24
4.3.1 Lack of argument 24
4.3.2 Lack of relevance 24
4.3.3 Poor level of literacy 24
5 ESSAY PREsentaTION
How to format your essay 25
5.1 Title 25
5.2 Contents 25
5.3 Synopsis or abstract 25
5.4 Body of essay 25
5.5 Reference list 26
5.6 Appendices 26
5.7 Word Limits 26
5.8 Submitting your essay 27
5.9 Essays vs. Reports 28

6 REPORT WRITING
6.1 Business reports 29
6.1.1 Purpose 29
6.1.2 Form & content 29
6.1.3 Communication needs 29
6.1.4 Pertinent information 29
6.1.5 Simple, clear and concise 30
6.1.6 Repetition 31
6.1.7 Personal pronouns 31
7 REPORT presentation
7.1 Content 32
7.2 Synopsis / exec summary 32
7.3 Body of report 32
7.4 Conclusion 32
7.5 Format summary 33
7.6 Technical structure 33
7.7 Links 34
7.8 Presentation requirements 35
7.9 Appendices 35
7.10 Standard business report 36
8 matters of style
8.1 Quotations 37
8.2 Numbers 38
8.3 Italics 40
8.4 Abbreviations / contractions 40
8.5 Capitalisation 40
8.6 Spelling and punctuation 41
8.7 Apostrophe 41
8.8 Brackets 42
8.9 English usage 42
8.10 Official titles 42
8.11 Legislation 43
8.12 Legal cases 43
8.13 Avoiding sexist language 44
9 TABLES AND GRAPHS
9.1 Graphic presentation 45
REFERENCE LIST 47

BIBLIOGRAPHY 47

GLOSSARY 48

Tables
Table Title Page

Table 1 Direct use of another person's work without citation 6
Table 2 Paraphrasing sentences, paragraphs and ideas without citation 6
Table 3 Piecing together texts from one or more sources and linking them 6
Table 4 Integrating ideas from multiple sources 7
Table 5 How to avoid accusations of plagiarism 7
Table 6a-6f Referencing styles 8-17
Table 7 Abbreviations 18
Table 8 Seven steps to success at essay writing 19
Table 9 Checklist to ensure Reference lists are complete 22
Table 10 Reference list worksheet 23
Table 11 Checklist to improve your essay style 25
Table 12 Checklist for submitting essays on paper 27
Table 13 What’s the difference between an essay and a business report 28
Table 14 How to KISS…Keep it Simple and Succinct 30
Table 15 Format of a business report 33
Table 16 How to present a business report 35
Table 17 Standard business report format 36
Table 18 Quotations 37
Table 19 Slang 37
Table 20 Sic 38
Table 21 Numerals 38-39
Table 22 Short forms 40
Table 23 Capitalisation 40
Table 24 Apostrophe 41
Table 25 Brackets 42
Table 26 Titles 42
Table 27 Legislation 43
Table 28 Legal cases 43
Table 29 Language 44
Table 30 Glossary of instruction words 48-49

Graphs
Figure Title Page

Figure 1 Line graph of quarterly sales by region 46
Figure 2 Bar chart of quarterly sales by region 46

Send your comments to: sally.thompson@rmit.edu.au[->0]

These Guidelines are a standard RMIT Business reference for TAFE and Higher Education students.

RMIT Business will improve the document’s content and appearance over time.

The job of these Guidelines is to make it easier for you to find out what is expected of you when your task is to produce quality reports, essays and other written work.

So it’s really your document and we need to know if it’s doing its job:

· Is it easy to use?

· Is it easy to understand?

· How could it be improved for you and for other students?

General comments are welcome. Specific comments are especially helpful.

You can send your comments and ideas to the following e-mail address:

sally.thompson@rmit.edu.au[->1]

1. INTRODUCTION

The written word is the basis of business communication today, whether in a formal business report, a letter, informal memo or email. As a business professional, you will be judged by how well and how clearly you use words to communicate.

As well as teaching technical business skills in a broad range of disciplines, RMIT Business is also committed to help you develop appropriate business writing skills for the University assessments you will be required to submit.

This document is intended for RMIT Business TAFE and undergraduate students, although postgraduate students are encouraged to use it as a starting point. It details how to format your written work and demonstrates:
· the differences between academic essays and business reports;
· guidelines for their preparation;
· how to ensure you meet the technical requirements;
· how to cite references;
· how to avoid plagiarism.

You will find a set of broad guidelines to help overcome common problems with grammar, formatting, and use of abbreviations. This document is intended as an integral reference on matters of style and method. It will also help you further develop your written communication skills.

This guide is based on the Style manual for authors, editors and printers, 2002, (Style manual (2002)). Published on behalf of the Commonwealth of Australia, it is the Commonwealth Government’s preferred style and together with this document forms the preferred RMIT Business style for all written work.

There may be certain other style requirements published in a course guide or indicated by the lecturer in charge.

Examples used in this guide are presented in text boxes to make them easy to follow.

Example of correct in-text reference using quotes |'Tourism as an academic field will also witness striking changes and new popularity' (Jafari & Pizam 2002, p. 6508). |

1.1 Getting started

Do not leave the task until the last minute. You are urged to consider the following advice in relation to written assessments:

· Start thinking about the topic as soon as it has been selected and list the questions you believe you should try to answer.
· Do background reading, but keep checking the set topic to ensure that you stay focused.
· Place the topic of your answer within the appropriate context. For example, an essay question on the macroeconomic policies of a particular country will require you to define ‘macroeconomic’ before you can write about policies in different countries. So you may need to complete background reading before commencing the specific reading related to your written task.
· What do you need to fully answer the question? Do you need to collect data, source more reading materials, analyse new or existing data? Where will you source this information?
· Allow time to secure essential references, remembering most libraries often do not have sufficient multiple copies of references. Learn to quickly get the relevant information for your assignment, using the table of contents, chapter summaries, indexes and reviews. Always record the details of the publications in full for inclusion in your notes or plan in case you decide to refer to a source in your essay. (See Reference list worksheet, Table 10.
· You should use all available research resources including the Internet and other electronic sources, to both save time and allow you to conduct international research and data gathering from home or work. However, in using these new technologies you must ensure that database resources, web pages, email, electronic discussion lists, etc. are properly acknowledged (see chapter 3 for electronic document referencing).

1.2 Editing

Do not leave editing until the last minute, but leave sufficient time to rewrite work to improve your expression, remove irrelevant or redundant material, refine arguments to be more concise and forceful, and to remedy any other deficiencies.

Hint: Often, the best way to ensure your writing flows systematically is to read your work aloud. Your natural pauses become your punctuation and paragraph breaks, and sometimes, while reading aloud, it becomes obvious what needs to be deleted and what is missing from your analysis.

1.3 Confidentiality

If you include confidential and/or controversial material and do not wish your essay or report to be viewed by people other than RMIT staff, you should discuss this with your lecturer or course coordinator.

1.4 Referencing

As a TAFE or undergraduate student undertaking RMIT Business courses, you will be required to use the Harvard referencing system, also known as Author-Date referencing outlined in the next chapter.

In preparing assignments (whether written or oral presentations), you should read and draw on the work of other authors. However, in writing or orally presenting assignments, it is critical that you take extreme care to avoid plagiarism by ensuring that:

· The work of others is acknowledged - the words, data, diagrams, models, frameworks and/or ideas of others - whether you copied the words directly (i.e. quoted), rewrote them in your own words (i.e. summarised or paraphrased), discussed or mentioned them in your assignment.
· A Reference list is provided - the publication details of all resources and references used so that your reader (or listener) can locate the source if necessary - including material taken from Internet sites
Guidance on referencing and the citation of sources is provided in chapter 3 of this document. If you have any doubts, please speak to your lecturer.

1.5 Reference lists

RMIT Business students are required to use reference lists in the Harvard style to cite the work of others. Only include a bibliography when specifically requested.

What is the difference between a reference list and a bibliography?
· A reference list details in alphabetical order by author surname, all the works/articles/journals/ monographs/web pages and data sources you have cited in your written work.
· A bibliography lists, in alphabetical order by author surname, all the works/articles/journals/ monographs/web pages and data sources you have used or accessed to create your written work.

See Referencing style, Table 6.

2. PLAGIARISM

2.1 RMIT University definition of plagiarism

RMIT has an assessment charter, which elaborates key responsibilities common to all staff and students in relation to assessment and defines the University’s policy on plagiarism. Plagiarism is defined (RMIT 2003a) as stealing somebody’s intellectual property (IP) by presenting their work, thoughts or ideas as though they are your own. It is cheating. It is a serious academic offence and can lead to expulsion from RMIT.

Plagiarism can take many forms - written, graphic and visual forms, and includes use of electronic data and material used in oral presentations. Plagiarism may even occur unintentionally, such as when the origin of the material used is not properly cited.

2.1.1 What constitutes plagiarism?

Under the charter, you may be accused of plagiarism if you do any of the following:
· Copy sentences or paragraphs word-for-word from any source, whether published or unpublished (including, but not limited to books, journals, reports, theses, websites, conference papers, course notes, etc.) without proper citation. · Closely paraphrase sentences, paragraphs, ideas or themes without proper citation. · Piece together text from one or more sources and add only linking sentences without proper citation. · Copy or submit whole or parts of computer files without acknowledging their source. · Copy designs or works of art and submit them as your original work. · Copy a whole or any part of another student’s work. · Submit work as your own that someone else has done for you.

Enabling Plagiarism is the act of assisting or allowing another person to plagiarise your own work (RMIT 2003a). It is also a serious academic offence. More detail on what constitutes plagiarism is found in the January 2003 Policy: Plagiarism document online at http://mams.rmit.edu.au/1oavdg0bdd1.pdf.

2.1.2 What is the penalty for plagiarism?

Plagiarism is not permitted in RMIT University. Any use of another person’s work or ideas must be acknowledged. If you fail to do this, you may be charged with academic misconduct and face a penalty under RMIT Regulations 6.1.1 – Student Discipline. This may be viewed at http://mams.rmit.edu.au/j4lb68xx36oj1.pdf.

Penalties for plagiarism (RMIT 2003c) include:
· recording of a failure for the assignment or course · cancellation of any or all results · suspension from the program · expulsion from the program.

2.2 Examples of plagiarism

RMIT University’s Learning Skills Unit has developed a range of examples to help you identify the most common forms of plagiarism, such as:

Table 1 Direct use of another person's work without citation|
If the sentence opposite appeared in an assessment :It is plagiarism because the words have been copied directly from a book|Work motivation and performance increase when employees feel personally accountable for the outcomes of their efforts.|
A properly referenced paper would use the sentence this way:|McShane and Travaglione (2003, p.199) state, ‘Work motivation and performance increase when employees feel personally accountable for the outcomes of their efforts’.|

Table 2 Paraphrasing sentences, paragraphs and ideas without citation|
These are your words but not your idea/information.|When employees feel responsible for their work, they tend to be more motivated which results in higher performances.|
You MUST show where the idea came from. Hence…Note: no page number needed as not a direct quote.|When employees feel responsible for their work, they tend to be more motivated which results in higher performances (McShane and Travaglione, 2003).|

Table 3 Piecing together texts from one or more sources and linking them|
The following in a paper is plagiarism:|Employees must be given control of their work environment to feel responsible for their successes and failures. This is called employee involvement, designed to encourage increased commitment to the organisation’s success.|
A correct way of referencing the paragraph is: |‘Employees must be assigned control of their work environment to feel responsible for their successes and failures’ (McShane and Travaglione, 2003, p. 199). Robbins, Millett, Cacioppe and Waters-Marsh (2001, p. 237) call this ‘employee involvement …designed to encourage increased commitment to the organisation’s success’. |

Table 4 Integrating ideas from multiple sources|
A good model of how to integrate ideas from multiple sources.Read through the example. Note:· Usually the first sentence is a statement of proposition introducing the ideas that you want to put forward in the paragraph. · Then support the proposition by at least one or more authorities.· Include a statement of opinions contrary to the proposition (demonstrates that you have considered all sides to the argument).· Summarise your argument or proposition in your own words.|Eunson (1987, p. 67), defines motivation as ‘what is important to you’, and explores the importance of ‘money as a motivator’. However, recent studies outlined by Leonard, Beauvais, and Scholl (1999), suggest that personality and disposition play an equally important role in motivation.Conversely Robbins et al, (1994, p. 241) puts forward the idea that ‘motivation is a set of processes that stimulate, direct and maintain human behaviour towards attaining a goal’In other words ‘motivation’ is a complex concept, which encompasses a variety of competing theories. There are many reasons why people behave differently in the workplace, but it is because these differences exist that managements pay attention to the theories, which provide them with frameworks for problem solving.| 2.3 How to avoid plagiarism

Use this checklist to ensure you avoid accusations of plagiarism:
Table 5 How to avoid accusations of plagiarism||
DO NOT directly copy phrases and / or passages (transcribe) without a reference and / or quotation marks ||
DO NOT paraphrase other writers’ work in your written work without citing references. ||
DO NOT make a direct reference to an author or authors you have not read, even if you may have read about them. (While the use of secondary sources is not encouraged, if the primary publication is out of print or difficult to obtain, you should cite the secondary source you have actually read rather than the original that you have not read.)||
DO NOT copy another person’s work, in part or in whole, or allow someone else to copy part or all of work you have completed.||
DO NOT write your work in conjunction with other students without prior permission. (Except in group assignments where wider consultation is expected, you should only meet with other students initially to discuss the essay topic and/or analyse the question.)||
DO NOT submit written work already submitted for assessment in any other course.||

Examples based on information available in RMIT Library http://www.rmit.edu.au/library/info-trek/referencing Further information is available online from the Learning Skills Unit at http://aps.eu.rmit.edu.au/lsu/resources/projects/plagiarism/avoidance/paraphrase.html 3. REFERENCING SYSTEM

RMIT Business uses the Harvard system of referencing that is widely accepted in scholarly circles. It is also known as the author-date system because each reference cited is indicated in the text by the author/s name and date of publication of the work. The full detail of each reference is given at the end of the text in a Reference list.

Further details of the style used together with the Harvard system are available in the Style manual for authors, editors and printers (2002). Copies are available for reference or loan at the Business Library and other RMIT library sites. The Business Library call number is 808.02 S938.

3.1 In-text references

In the text of your essay or report you should identify your source by listing, in round brackets, the author's family/surname and year of publication.
From the textual reference, the reader can turn to the reference list for full publication details.

Table 6a Type of reference|Example|
In-text reference: paraphrased|Tourism is developing further as an area of academic study (Jafari & Pizam 2002).ORJafari and Pizam (2002) discuss the rise of tourism as an area of academic study.|
In-text reference: quotedIf directly quoting from a work use quotation marks and relevant page number(s).|'Tourism as an academic field will also witness striking changes and new popularity' (Jafari & Pizam 2002, p. 6508). ORJafari and Pizam (2002, p. 6508) suggest that the academic study of tourism will undergo 'striking changes and new popularity'.|
If there is no page number use n.p.If no date, use n.d.|(James, D & Thomson, J 2003, n.p.)... (Graaskamp, JA n.d.)|

3.2 Reference lists and bibliographies

At the end of your work you should include a list of all the references you have cited in your text. In the Harvard system, sources that are not cited in the text but are relevant to the subject may be listed separately as a bibliography, however this is not normally required in RMIT Business. The same method of presentation is used for both a reference list and a bibliography.

3.2.1 Order of references

Table 6b shows the correct order of references in a reference list or bibliography.

Table 6b Reference lists and Bibliographies|Example|
The Reference list is arranged alphabetically by author, and thereafter chronologically. A reference with multiple authors follows single author entries beginning with the same author name. Where an item has no author it is listed by its title. Where several works have the same author and year of publication, add the letters a, b, ... etc according to the alphabetical order of the titles in the reference list, ignoring the initial articles A, An or The. |Jones, AB 2000, ... Smith, AK 1990, ... Smith, AK 1995, ………Stein, B 2003, …Stein, B, Lee, HK, Yin, CX & Singh, GS 2000, …Stein, B & Reynolds, JS 1995, … Stein, B & Reynolds, JS 2000, … …Style manual for authors, editors and printers 2002, ... ……Young, JC 1988a, Economic indicators …Young, JC 1988b, A quick guide …Young, JC & Smith, AK 1988, …[Note: The above provide examples of how to order your author list. No full stops are used between author’s initials, and no comma is used after the last author's initials. The dots following the author names indicate the details of the reference that should follow.]|

3.2.2 Author names

Whatever type of work you are referencing, the way you list the author names depends on the number of authors. List multiple authors in the order they appear on the title page, or at the head of the article.

Table 6c Number of authors|Example|
One author|in-text: (Croucher 2002)ORCroucher (2002) argues … |
|reference list:Croucher, J 2002, Statistics: making business decisions, McGraw-Hill, Roseville, NSW|
Two or three authorsIf the names are used as part of the sentence, use the word ‘and’. Only use the ampersand (&) symbol where the names are in the brackets and in the reference list.|in-text: (Saunders, Lewis & Thornhill 2003)BUTSaunders, Lewis and Thornhill (2003) state ... |
· |reference list: Saunders, M, Lewis, P & Thornhill, A 2003|
Four or more authorsIn-text references list only the first author or body followed by the expression ‘et al.’However in the reference list all authors should be listed.|in-text: (Kotler et al. 2001)ORKotler et al. (2001) state ...|
|reference list: Kotler, P, Brown, L, Adam, S & Armstrong, G 2001, Marketing, 5th edn, Prentice Hall, Frenchs Forest, NSW.|
Several items with same author and yearAdd the letters a, b, ... etc according to the alphabetical order of the titles in the reference list, ignoring the initial articles A, An or The. .|in-text: (Porter 2001b) … (Porter 2001a) …|
|reference list: Porter, ME 2001a, 'Japan: what went wrong.' Wall Street Journal - Eastern Edition, vol. 237, no. 56, p. A22.Porter, ME 2001b, 'Strategy and the Internet.' Harvard Business Review, vol. 79, no. 3, p. 62.|
Several items with same first author and yearWhen multiple authors publish more than one work in the same year, list sufficient authors in the textual reference to make it clear which source you are referencing|in-text: (Kotler, Adam et al. 2001) … (Kotler, Brown et al. 2001)|
|reference list:Kotler, P, Adam, S, Brown, L & Armstrong, G 2001, Principles of marketing, Prentice Hall, Frenchs Forest, NSW.Kotler, P, Brown, L, Adam, S & Armstrong, G 2001, Marketing, 5th edn, Prentice Hall, Frenchs Forest, NSW.|
Secondary citation (citation within a citation)While primary sources are essential, sometimes the source you wish to refer to may be unavailable and you must refer to someone else's citation of that source. This is a secondary source and in this case you must include both names in the in-text reference.In this example only the source you have seen would appear in the reference list.|in-text:Saunders (1993, cited in Saunders, Lewis & Thornhill 2003, p. 48) says ... OR... (Saunders 1993, cited in Saunders, Lewis & Thornhill 2003, p. 48) reference list:Saunders, M, Lewis, P & Thornhill, A 2003, Research methods for business students, 3rd edn, Pearson Educational, Essex.|
Hint: When citing a chapter in an edited book use the words: ‘author, date, name of chapter, in’, but when citing the chapter of a secondary source, use the words ‘cited in’. |

3.2.3 Reference types

The form of the body of the reference depends on the reference type i.e. whether it is a book, book chapter, journal article, website, etc. This is summarised in Table 6d.

Note the use of capitalisation in the titles of works. For the title of a journal the first word and all major words commence with capital letters. However for the title of a journal article, a book, chapter, website or any other reference type only capitalise the first word and any proper nouns as described in Section 8.5. It is important to use capitalisation consistently.

Table 6d Reference type |Examples|
BookAuthor(s) of book – family/surname and initials, Year of publication, Title of book - italicised, Edition. Publisher, Place of publication.|Croucher, J 2002, Statistics: making business decisions, McGraw-Hill, Roseville, NSW.Kotler, P, Brown, L, Adam, S & Armstrong, G 2001, Marketing, 5th edn, Prentice Hall, Frenchs Forest, NSW.Edited bookCortada, J (ed.) 1998, Rise of the knowledge worker, Butterworth-Heinemann, Boston.|
Book chapter / article Author(s) of chapter - surname and initials Year of publication, ‘Title of chapter - in single quotation marks’, [in] Author of book (if different), Title of book - italicised, Edition, Publisher, Place of publication, Page number(s).|Geiselhart, K 2001, 'The book now', in B Cope & D Mason (eds), C-2-C: creator to consumer in a digital age, Common Ground Publishing, Altona, Vic.Jafari, J & Pizam, A 2002, 'Tourism management', in M Warner (ed.), International encyclopedia of business and management, 2nd edn, vol. 7, Thomson Learning, London, pp. 6499-6509|
Enter an anonymous article under the article title. Alternatively an anonymous article from an encyclopedia or dictionary can be cited in the text with no entry in the Reference List.|'Pay-per-play' 2002, in J Malonis (ed.), Gale encyclopedia of e-commerce, vol. 2, Thomson Learning, Detroit, pp. 583-4.OR According to Gale encyclopedia of e-commerce (2002, p. 583) the first pay per play application ...|
Journal articleArticle Author(s) – family/surname and initials, Year of publication, 'Title of article’, Journal name - italicised, volume number, issue number, page number(s).Note that for Journal and newspaper titles only, all major words are capitalised.Some journals or magazines are designated by month and year, rather than by volume and issue.|Weber, T 1999, 'Gandhi, deep ecology, peace research and Buddhist economics', Journal of Peace Research, vol. 36, no. 3, pp. 349-61.Sloman, SA, Over, D, Slovak, L & Stibel, JM 2003, 'Frequency illusions and other fallacies', Organizational Behavior and Human Decision Processes, vol. 91, no. 2, pp. 296-309.Lencioni, PM 2002, 'Make your values mean something', Harvard Business Review, July, p. 113.|
Newspaper articlesArticle Author(s) – family/surname and initials, Year of publication, 'Title of article - in single quotation marks,' Newspaper name - italicised, day month, page number(s).|Kemp, S 2003 ‘Leak pushes AMP to record low” The Age 7 August, p. 1 (Business section).|
Note: if the newspaper article does NOT have an author then provide details in in-text citation only, NOT in the Reference List or Bibliography |The Age (7 August 2003, p. 12) states…|
Published conference paperPaper Author(s) – family/surname and initials, Year of publication, 'Title of paper - in single quotation marks', [in] Editor (if applicable), Title of conference, including place held and date(s) - italicised, Publisher, Place of publication, page number(s).|Mulje, R 1996, ‘An empirical comparison of the Analytic Hierarchy Process and conjoint analysis’, in Riquier, C & Sharp, B (eds), Southern marketing: theory and applications: proceedings of 1996 Australian Marketing Educators’ Conference, vol. 2, Marketing Science Centre, University of South Australia, Adelaide, pp. 399-419.|
Unpublished materials(i) Thesis Author – family/surname and initials, Year of preparation of thesis, Title of thesis, Award, Institution under whose auspices the study was taken.|Baxter, JS 2001, 'Rural land use and value in Northern Victoria 1880-1960', PhD thesis, RMIT University.|
(ii) Papers presented at conferences|Pannan, L, van der Craats, C & McGovern, J 2002, 'Multi-level stepwise approach to engaging all academic staff in on-line delivery', paper presented to 2nd RMIT Teaching and Learning Forum, Melbourne, 24 October 2002.|
Government publicationsThese include departmental reports, reports of commissions of inquiry, committees of review and committees of parliament.|Australia, Parliament 1976, Department of Foreign Affairs annual report 1975, Parl. Paper 142, Canberra.For further examples see Style manual for authors, editors and printers (2002), pp. 220-3. |
Note also that many government publications are available on the Internet. The way you access a document may affect your citation.This document appeared as a Parliamentary paper, but is also available from the relevant authority's website.|Australia, Parliament 2003, Fraud control arrangements in the Australian Customs Service, Parl. Paper 32, Canberra.Australian National Audit Office 2003, Fraud control arrangements in the Australian Customs Service, viewed August 4 2003, .|
Parliamentary debatesFor parliamentary debates and the official records of what has been said in parliament.|Australia, Senate 2000, Debates, Vol S25, p. 65|

3.2.4 Special requirements for electronic and audiovisual resources

Referencing of electronic and audiovisual resources follows the same principles as for printed material. However it is necessary to indicate the format of the material. Material on the internet is subject to sudden changes, so always provide the date on which you access such material

Table 6e Reference type|Examples|
CD-ROMAuthor/editor. Year, Title - italicised (edition), CD-ROM, Publisher, Place of publication.|Best practice in sport and recreation for tourism development within APEC economies 2001, CD-ROM, APEC Secretariat, Singapore.Graaskamp, JA n.d., The Graaskamp collection, CD-ROM, Wisconsin Real Estate Alumni Association, Wis., U.S.A. |
Personal emailPersonal communications including email should be cited in the text, but do not need to appear in the list of references |This was confirmed in an email from A Grillo on 2 July 1994.|
Further details of this may be given in the list of references if necessary.Sender’s name, year, email, date month,