Valuation and reporting of native fauna in monetary terms: compatibility between a market-Based system and natural resources?

A change in community values and priorities has introduced ethical,
environmental and social issues into the way in which business conducts
its activities. There are an increasing number of managed investment funds focusing on socially responsible investment (SRI) by concentrating on firms that operate according to predetermined criteria for environmental, social and ethical issues. For investors in these funds environmental stewardship issues are integrated with concern over financial resources and performance. In this paper the accounting and reporting by business activities concerned with conservation of wildlife are examined. The world of accounting has functioned for many years with relatively few accounting standards devoted to specialised industry needs. In 1998 the Australian Accounting Standards Board and in 2001 the International Accounting Standards Board issued standards devoted to agriculture. Both standards deal with the reporting of managed biological assets and require application of essentially the same approaches despite the Australian standard requiring net market value while the International standard requires fair value. In this paper we analyse how one conservation firm Earth Sanctuaries Ltd. (ESL) has applied AASB 1037 and then we explore the implications for conservation firms operating in geographical locations outside Australia. It is suggested that AASB 1037 and indeed lAS 41 may not provide value appropriate information for investor decisions relating to accounting profits for such firms. Our examination shows that it is appropriate to reconsider accounting guidelines provided by these standards in order to link the information relating to economic and environmental performance. Transparency may be improved by a move closer to Elkington 's (1997) triple bottom line reporting. We therefore contend that the issues arising from the use ofAASB 1037 and lAS 41 need to be widely considered by all standard setters, particularly given the increasing attention to SRI.

A medium-temperature solar thermal power system and its efficiency optimisation

This paper firstly expounds that the reheat-regenerative Rankine power cycle is a suitable cycle for the parabolic trough collector, a popular kind of collector in the power industry. In a thermal power cycle, the higher the temperature at which heat is supplied, the higher the efficiency of the cycle. On the other hand, for a given kind of collector at the same exiting temperature, the higher the temperature of the fluid entering the collector, the lower the efficiency of the collector. With the same exiting temperature of the solar field and the same temperature differences at the hottest end of the superheater/reheater and at the pinch points in the heat exchangers (e.g., the boiler) in the cycle, the efficiencies of the system are subject to the temperature of the fluid entering the collector or the saturation temperature at the boiler. This paper also investigates the optimal thermal and exergetic efficiencies for the combined system of the power cycle and collector. To make most advantage of the collector, the exiting fluid is supposed to be at the maximum temperature the collector can harvest. Hence, the thermal and exergetic efficiencies of the system are related to the saturation temperature at the boiler here.

Environmental management system and electronic communication : Is it the need of the hour?

Implementation and certification of Environmental Management Systems (EMS) is a reality for many businesses. Communication with an organisation’s stakeholders is a required element of any EMS. In the last five years companies have steadily moved towards integrating their different management systems, such as quality, environmental, and occupational health and safety, in an attempt to reduce their costs and increase efficiency. Legislation requires extensive reporting in each of these areas, so compliance is another important driver. During this period, communication by digital technology, or electronic communication, has gained prominence and acceptance amongst all groups of people including businesses primarily as a means to disseminate crucial EMS information to geographically diverse employees in a cost effective and instantaneous manner. Some perspectives have emerged to suggest that change processes in organisations may be hindered or helped in various ways through the application of digital technology in EMS. There are, however, gaps in the literature that document the impact and effectiveness of electronic communication amongst EMS stakeholders. In this paper we will discuss employees as one of the major stakeholders and whether the move to electronic communication has been assisting or hindering transformations in awareness and understanding of issues amongst employees. We highlight opportunities and challenges presented by an increased use of electronic communication in light of the environmental and climate change debates, which underpin EMS.

A systematic policy approach to changing the food system and physical activity environments to prevent obesity

As obesity prevention becomes an increasing health priority in many countries, including Australia
and New Zealand, the challenge that governments are now facing is how to adopt a systematic
policy approach to increase healthy eating and regular physical activity. This article sets out a
structure for systematically identifying areas for obesity prevention policy action across the food
system and full range of physical activity environments. Areas amenable to policy intervention can
be systematically identified by considering policy opportunities for each level of governance (local,
state, national, international and organisational) in each sector of the food system (primary
production, food processing, distribution, marketing, retail, catering and food service) and each
sector that influences physical activity environments (infrastructure and planning, education,
employment, transport, sport and recreation). Analysis grids are used to illustrate, in a structured
fashion, the broad array of areas amenable to legal and regulatory intervention across all levels of
governance and all relevant sectors. In the Australian context, potential regulatory policy
intervention areas are widespread throughout the food system, e.g., land-use zoning (primary
production within local government), food safety (food processing within state government), food
labelling (retail within national government). Policy areas for influencing physical activity are
predominantly local and state government responsibilities including, for example, walking and
cycling environments (infrastructure and planning sector) and physical activity education in schools
(education sector). The analysis structure presented in this article provides a tool to systematically
identify policy gaps, barriers and opportunities for obesity prevention, as part of the process of
developing and implementing a comprehensive obesity prevention strategy. It also serves to
highlight the need for a coordinated approach to policy development and implementation across
all levels of government in order to ensure complementary policy action.

Monitoring the performance of a microkernel based operating system and supported applications

The message passing microkernel based operating system is a class of operating system in which the policies are implemented using servers whose co-operation is supported by using a small hardware dependent layer called a microkernel. This thesis addresses the issue of reducing the performance deficiency by documenting the synthesis, development, implementation and assessment of a methodology and mechanisms for monitoring the performance of a message passing microkernel based operating system and supported processes. The methodology has been extensively evaluated to ensure that it can be used successfully to monitor performance.

A generic virtual reality interaction system and its extensions using the common object request broker architecture (CORBA)

The paper describes the design and implementation of an immersive Virtual Reality (VR) interaction system. The system aims to provide a flexible mechanism for programmers to implement interaction in their VR applications, making good use of all accepted practices in the field. The paper further describes how the system was extended to a multi-user system using the CORBA middleware layer.

The type II secretion system and its ubiquitous lipoprotein substrate, SsIE are required for biofilm formation and virulence of enteropathogenic escherichia coli

Enteropathogenic Escherichia coli (EPEC) is a major cause of diarrhea in infants in developing countries. We have identified a functional type II secretion system (T2SS) in EPEC that is homologous to the pathway responsible for the secretion of heat-labile enterotoxin by enterotoxigenic E. coli. The wild-type EPEC T2SS was able to secrete a heat-labile enterotoxin reporter, but an isogenic T2SS mutant could not. We showed that the major substrate of the T2SS in EPEC is SslE, an outer membrane lipoprotein (formerly known as YghJ), and that a functional T2SS is essential for biofilm formation by EPEC. T2SS and SslE mutants were arrested at the microcolony stage of biofilm formation, suggesting that the T2SS is involved in the development of mature biofilms and that SslE is a dominant effector of biofilm development. Moreover, the T2SS was required for virulence, as infection of rabbits with a rabbit-specific EPEC strain carrying a mutation in either the T2SS or SslE resulted in significantly reduced intestinal colonization and milder disease.

A hybrid intelligent system and its application to fault detection and diagnosis

This paper proposes a hybrid system that integrates the SOM (Self Organizing Map) neural network, the kMER (kernel-based Maximum Entropy learning Rule) algorithm and the Probabilistic Neural Network (PNN) for data visualization and classification. The rationales of this hybrid SOM-kMER-PNN model are explained, and the applicability of the proposed model is demonstrated using two benchmark data sets and a real-world application to fault detection and diagnosis. The outcomes show that the hybrid system is able to achieve comparable classification rates when compared to those from a number of existing classifiers and, at the same time, to produce meaningful visualization of the data sets.

Mobile phone-based audience response system and student engagement in large-group teaching

Engaging students in large classes is a challenge at the best of times. Teachers are increasingly seeking the help of new technology to keep the attention of their technologically savvy students. VotApedia, a free cell phone-based audience response system, is one such technology. This research aims to assess economics students' perceptions of use of VotApedia in helping to achieve deeper learning; to map importance of use of audience response technology for students in promoting engagement and to assess the promotion of a positive and active environment in lectures by use of VotApedia in an Australian University. Using the framework of activity theory, it argues that technologies such as VotApedia use positive feedback loops to facilitate improved student engagement and learning.

Security risks/vulnerability in a RFID system and possible defenses

Remote technologies are changing our way of life. The radio frequency identification (RFJD) system is a new technology which uses the open air to transmit information. This information transmission needs to be protected to provide user safety and privacy. Business will look for a 5ystem that hasfraud resilience to prevent the misuse of information to take dishonest advantage. The business and the user need to be assured that the transmitted information has no content which is capable of undertaking malicious activities. Public awareness of RFID security will help users and organizations to understand the need for security protection. Publishing a security guideline from the regulating body and monitoring implementation of that guideline in RFID 5ystems will ensure that businesses and users are protected. This chapter explains the importance of security in a RFID system and will outline the protective measures. It also points out the research direction of RFID 5ystems.