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TECHNICAL NOTE HISTORICAL COMPARISONS CHANGES TO COVERAGE 4 In 2003-04, a listing of museums and galleries, maintained by Australian Museums and Galleries OnLine, was used to supplement the ABS Business Register, to improve industry coverage. In 2007-08, a listing of museums and galleries from a different source, Collections Australia Network, was used to supplement the ABS Business Register. Collections Australia Network is a redevelopment of the Australian Museums and Galleries OnLine listing. The Collections Australia Network listing improves coverage of small to medium regional institutions. 5 As changes to coverage can influence estimates of change over time, users are advised to exercise caution when comparing these estimates with those published previously, particularly when comparing estimates at the state and employment size level. VARIABILITY IN ACTIVITY MEASURES 6 The collection of the number of museum objects is subject to non-sampling error, arising from the way in which a given museum defines an object in their collection management system. Changes to a museum's collection management system can result in significant changes to the reported number of objects held, despite there being no actual physical change to the collection. For this reason, users are advised to exercise caution when comparing the number of museum objects over time, particularly when comparing estimates at the finer level. 7 The collection of the number of free admissions is subject to non-sampling error, arising from the methods used by individual museums or galleries in measuring this concept. Many organisations do not keep accurate records of the number of free admissions to their museum or gallery, instead estimating this figure when reporting to the ABS. For this reason, users are advised to exercise caution when comparing the number of free admissions over time, particularly when comparing estimates at the finer level. AUSTRALIAN EQUIVALENTS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS 8 The new Australian Equivalents to International Reporting Standards (AEIFRS) were progressively implemented in Australia from 1 January 2005. As a result, changes in definitions have impacted upon both income statements and balance sheet items. 9 Since the implementation of AEIFRS, analysis of published time series data has indicated structural breaks in series. The magnitude of such breaks, however, cannot be determined without imposing a disproportionate load upon data providers. REVISIONS TO 2003-04 DATA 10 Where possible, data from 2003-04 have been revised to account for the changes listed above. Revised data in respect of the 2003-04 survey are presented below. However, not all changes were able to be quantitatively measured or revised. For this reason, users are advised to exercise caution when comparing 2007-08 and 2003-04 estimates, particularly estimates at the finer level. 11 Due to confidentiality constraints, no additional revised data are available in respect of the 2003-04 Museums Survey.
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