Interim financial reporting in the Asia-Pacific region

This study examines Interim Financial Reporting disclosure compliance and associated factors for listed firms in Asia-Pacific countries: Australia, Hong Kong, Malaysia, Singapore, the Philippines, Thailand, and Vietnam. Employing disclosure theory (in the context of information economics), with the central premise being that manager' trade-off costs and benefits relating to disclosure, the factors influencing the variation in interim reporting disclosure compliance are examined. Using researcher-constructed disclosure indices and regression modelling, the results reveal significant cross-country variation in interim reporting disclosure compliance, with higher compliance associated with IFRS adoption, audit review, quarterly reporting (rather than six-monthly) and shorter reporting lags.

Lateralization of temporal lobe epilepsy based on resting-state functional magnetic resonance imaging and machine learning

Lateralization of temporal lobe epilepsy (TLE) is critical for successful outcome of surgery to relieve seizures. TLE affects brain regions beyond the temporal lobes and has been associated with aberrant brain networks, based on evidence from functional magnetic resonance imaging. We present here a machine learning-based method for determining the laterality of TLE, using features extracted from resting-state functional connectivity of the brain. A comprehensive feature space was constructed to include network properties within local brain regions, between brain regions, and across the whole network. Feature selection was performed based on random forest and a support vector machine was employed to train a linear model to predict the laterality of TLE on unseen patients. A leave-one-patient-out cross validation was carried out on 12 patients and a prediction accuracy of 83% was achieved. The importance of selected features was analyzed to demonstrate the contribution of resting-state connectivity attributes at voxel, region, and network levels to TLE lateralization.

Influence of structural sealant joints on the blast performance of laminated glass panels

This paper investigates the influence of structural sealant joints on the blast performance of laminated glass (LG) panels, using a comprehensive numerical procedure. A parametric study was carried out by varying the width, thickness and the Young’s modulus (E) of the structural silicone sealant joints and the behavior of the LG panel was studied under two different blast loads. Results show that these parameters influence the blast response of LG panels, especially under the higher blast load. Sealant joints that are thicker, have smaller widths and lower E values increase the flexibility at the supports and hence increase the energy absorption of the LG panel while reducing the support reactions. Results also confirmed that sealant joints designed according to current standards perform well under blast loads. Modeling techniques presented in this paper could be used to complement and supplement the guidance in existing design standards. The new information generated in this paper will contribute towards safer and more economical designs of entire facade systems including window glazing, frames and supporting structures.

Orientations to Critical Literacy for English as an Additional Language or Dialect (EAL/D) learners: A case study of four teachers of senior English

Recently, the debate around critical literacy has dissipated as literacy education agendas and attendant policies shift to embrace more hybrid approaches to the teaching of senior English. This paper reports on orientations towards critical literacy as expressed by four teachers of senior English who teach culturally and linguistically diverse learners. Teachers’ understandings of critical literacy are important given the emphasis on Critical and Creative Thinking as well as Literacy as General Capabilities underpinning the Australian Curriculum. Using critical discourse analysis and Janks' (2010) Synthesis Model of Critical Literacy, interview and classroom data from four teachers of English as an Additional Language or Dialect (EAL/D) learners in two high schools were analysed for the ways these teachers constructed critical literacy in their talk and practice. While all four teachers indicated significant commitment to critical literacy as an approach to English language teaching, their understandings varied. These ranged from providing access to powerful genres, to rationalist approaches to interrogating text, with less emphasis on multimodal design and drawing on learner diversity. This has significant implications for what kind of learning is being offered to EAL/D learners in the name of English teaching, for syllabus design, and for teacher professional development.

Visual openness in urban environments: Measuring visual openness and visibility to natural landscapes in a changing urban landscape in Gold Coast, Australia

The visual characteristics of urban environments have been changing dramatically with the growth of cities around the world. Protection and enhancement of landscape character in urban environments have been one of the challenges for policy makers in addressing sustainable urban growth. Visual openness and enclosure in urban environments are important attributes in perception of visual space which affect the human interaction with physical space and which can be often modified by new developments. Measuring visual openness in urban areas results in more accurate, reliable, and systematic approach to manage and control visual qualities in growing cities. Recent advances in techniques in geographic information systems (GIS) and survey systems make it feasible to measure and quantify this attribute with a high degree of realism and precision. Previous studies in this field do not take full advantage of these improvements. This paper proposes a method to measure the visual openness and enclosure in a changing urban landscape in Australia, on the Gold Coast, by using the improved functionality in GIS. Using this method, visual openness is calculated and described for all publicly accessible areas in the selected study area. A final map is produced which shows the areas with highest visual openness and visibility to natural landscape resources. The output of this research can be used by planners and decision-makers in managing and controlling views in complex urban landscapes. Also, depending on the availability of GIS data, this method can be applied to any region including non-urban landscapes to help planners and policy-makers manage views and visual qualities.

An algorithm for constructing Hjelmslev planes

Projective Hjelmslev planes and affine Hjelmslev planes are generalisations of projective planes and affine planes. We present an algorithm for constructing projective Hjelmslev planes and affine Hjelmslev planes that uses projective planes, affine planes and orthogonal arrays. We show that all 2-uniform projective Hjelmslev planes, and all 2-uniform affine Hjelmslev planes can be constructed in this way. As a corollary it is shown that all $2$-uniform affine Hjelmslev planes are sub-geometries of $2$-uniform projective Hjelmslev planes.

The discursive positioning of graduating teachers in accreditation of teacher education programs

This paper uses discourse analysis techniques associated with Foucauldian archaeology to examine a teacher education accreditation document from Australia to reveal how graduating teachers are constructed through the discourses presented. The findings reveal a discursive site of contestation within the document itself and a mismatch between the identified policy discourses and those from the academic archive. The authors suggest that rather than contradictory representations of what constitutes graduating teacher quality and professionalism, what is needed is an accreditation process that agrees on constructions of graduate identity and professional practice that enact an intellectual and reflexive form of professionalism.

Overview of design concepts of traditional Iranian architecture and its reflections in Iranian contemporary architecture

This article has attempted to investigate the patterns of traditional architecture in Iran's warm and dry climate and whether these patterns have been attended to in Iran's contemporary architecture or not. Since the two elements of culture and climate are much significant in Iran's traditional constructions, this article aimed at dealing with subjects such as the causes of the shapes of traditional buildings in Iran's warm and dry climate in constructions like houses, schools, mosques and bazaars, and why they were constructed in those shapes, and also considering their patterns in these places in the light of cultural and climatic aspects, and their cultural and climatic relationships and investigating cultural-climatic causes of the directions and situations designed for the spaces present in these buildings and finally it is intended to classify the conceptual patterns of the traditional architecture of Iran's warm and dry climate. The article is going to consider the amount of using these patterns in Iran's contemporary architecture. The study has been conducted using library and field method.

Dissection of class III major histocompatibility complex haplotypes associated with rheumatoid arthritis

Objective. We have previously identified a single-nucleotide polymorphism (SNP) haplotype involving the lymphotoxin α (LTA) and tumor necrosis factor (TNF) loci (termed haplotype LTA-TNF2) on chromosome 6 that shows differential association with rheumatoid arthritis (RA) on HLA-DRB1*0404 and *0401 haplotypes, suggesting the presence of additional non-HLA-DRB1 RA susceptibility genes on these haplotypes. To refine this association, we performed a case-control association study using both SNPs and microsatellite markers in haplotypes matched either for HLA-DRB1*0404 or for HLA-DRB1*0401. Methods. Fourteen SNPs lying between HLA-DRB1 and LTA were genotyped in 87 DRB1*04-positive families. High-density microsatellite typing was performed using 24 markers spanning 2,500 kb centered around the TNF gene in 305 DRB1*0401 or *0404 cases and 400 DRB1*0401 or *0404 controls. Single-marker, 2-marker, and 3-marker minihaplotypes were constructed and their frequencies compared between the DRB1*0401 and DRB1*0404 matched case and control haplotypes. Results. Marked preservation of major histocompatibility complex haplotypes was seen, with chromosomes carrying LTA-TNF2 and either DRB1*0401 or DRB1*0404 both carrying an identical SNP haplotype across the 1-Mb region between TNF and HLA-DRB1. Using microsatellite markers, we observed two 3-marker minihaplotypes that were significantly overrepresented in the DRB1*0404 case haplotypes (P = 0.00024 and P = 0.00097). Conclusion. The presence of a single extended SNP haplotype between LTA-TNF2 and both DRB1*0401 and DRB1*0404 is evidence against this region harboring the genetic effects in linkage disequillbrium with LTA-TNF2. Two RA-associated haplotypes on the background of DRB1*0404 were identified in a 126-kb region surrounding and centromeric to the TNF locus.