A study of the informal interactions between audit committees and internal auditors in Australia

This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these informal interactions. The most innovative elements of this paper are the findings that certain personal characteristics of CAEs, the specific knowledge and expertise of the AC chair, as well as some of the AC chair’s personal characteristics are associated with the existence (and increase) of informal interactions.

Informal interactions between audit committees and internal audit functions : exploratory evidence and directions for future research

Purpose – This paper aims to recognise the importance of informal processes within corporate governance and complement existing research in this area by investigating factors associated with the existence of informal interactions between audit committees and internal audit functions and in providing directions for future research. Design/methodology/approach – To examine the existence and drivers of informal interactions between audit committees and internal audit functions, this paper relies on a questionnaire survey of chief audit executives (CAEs) in the UK from listed and non-listed, as well as financial and non-financial, companies. While prior qualitative research suggests that informal interactions do take place, most of the evidence is based on particular organisational setting or on a very small range of interviews. The use of a questionnaire enabled the examination of the existence of internal interactions across a relatively larger number of entities. Findings – The paper finds evidence of audit committees and internal audit functions engaging in informal interactions in addition to formal pre-scheduled regular meetings. Informal interactions complement formal meetings with the audit committee and as such represent additional opportunities for the audit committees to monitor internal audit functions. Audit committees’ informal interactions are significantly and positively associated with audit committee independence, audit chair’s knowledge and experience, and internal audit quality. Originality/value – The results demonstrate the importance of the background of the audit committee chair for the effectiveness of the governance process. This is possibly the first paper to examine the relationship between audit committee quality and internal audit, on the existence and driver of informal interactions. Policy makers should recognize that in addition to formal mechanisms, informal processes, such as communication outside of formal pre-scheduled meetings, play a significant role in corporate governance.

The influence of internal communication on employee engagement: A pilot study

Internal communication is an important concept and integral to internal public relations with links to positive organizational and employee outcomes such as employee engagement. While scholars emphasize the importance of the relationship between internal communication and employee engagement, the association has not been empirically tested. Using surveys and regression analysis this study confirms that internal organizational communication and internal supervisor communication support workplace relationships based on meaning and worth, and have a significant part to play in developing and maintaining optimal employee engagement.

Corner detection in images under different noise levels

Corner detection has shown its great importance in many computer vision tasks. However, in real-world applications, noise in the image strongly affects the performance of corner detectors. Few corner detectors have been designed to be robust to heavy noise by now, partly because the noise could be reduced by a denoising procedure. In this paper, we present a corner detector that could find discriminative corners in images contaminated by noise of different levels, without any denoising procedure. Candidate corners (i.e., features) are firstly detected by a modified SUSAN approach, and then false corners in noise are rejected based on their local characteristics. Features in flat regions are removed based on their intensity centroid, and features on edge structures are removed using the Harris response. The detector is self-adaptive to noise since the image signal-to-noise ratio (SNR) is automatically estimated to choose an appropriate threshold for refining features. Experimental results show that our detector has better performance at locating discriminative corners in images with strong noise than other widely used corner or keypoint detectors.

Scale adaptive tracking using mean shift and efficient feature matching

The mean shift tracker has achieved great success in visual object tracking due to its efficiency being nonparametric. However, it is still difficult for the tracker to handle scale changes of the object. In this paper, we associate a scale adaptive approach with the mean shift tracker. Firstly, the target in the current frame is located by the mean shift tracker. Then, a feature point matching procedure is employed to get the matched pairs of the feature point between target regions in the current frame and the previous frame. We employ FAST-9 corner detector and HOG descriptor for the feature matching. Finally, with the acquired matched pairs of the feature point, the affine transformation between target regions in the two frames is solved to obtain the current scale of the target. Experimental results show that the proposed tracker gives satisfying results when the scale of the target changes, with a good performance of efficiency.

The influence of internal load density on the energy and thermal performance of air-conditioned office buildings in the face of global warming

Internal heat sources may not only consume energy directly through their operation (e.g. lighting), but also contribute to building cooling or heating loads, which indirectly change building cooling and heating energy. Through the use of building simulation technique, this paper investigates the influence of building internal load densities on the energy and thermal performance of air conditioned office buildings in Australia. Case studies for air conditioned office buildings in major Australian capital cities are presented. It is found that with a decrease of internal load density in lighting and/or plug load, both the building cooling load and total energy use can be significantly reduced. Their effect on overheating hour reduction would be dependent on the local climate. In particular, it is found that if the building total internal load density is reduced from the base case of “medium” to “extra–low, the building total energy use under the future 2070 high scenario can be reduced by up to 89 to 120 kWh/m² per annum and the overheating problem could be completely avoided. It is suggested that the reduction in building internal load densities could be adopted as one of adaptation strategies for buildings in face of the future global warming.

Practical implementation of species' recovery plans - Lessons from the White-backed Woodpecker Action Plan in Sweden

Successful biodiversity conservation requires safeguarding viable populations of species. To work with this challenge Sweden has introduced a concept of Action Plans, which focus on the recovery of one or more species; while keeping in mind the philosophy of addressing ecosystems in a more comprehensive way, following the umbrella concept. In this paper we investigate the implementationprocess of the ActionPlanfor one umbrella species, the White-backed Woodpecker (WBW) Dendrocopos leucotos. We describe the plan's organisation and goals, and investigate its implementation and accomplishment of particular targets, based on interviewing and surveying the key actors. The achievement of the targets in 2005-2008 was on average much lower than planned, explained partially by the lack of knowledge/data, experienced workers, and administrative flexibility. Surprisingly, the perceived importance of particular conservation measures, the investment priority accorded to them, the money available and various practical obstacles all failed to kg? explain the target levels achieved. However qualitative data from both the interviews and the survey highlight possible implementation obstacles: competing interests with other conservation actions and the level of engagement of particular implementing actors. Therefore we suggest that for successful implementation of recovery plans, there is aneed for initial and inclusive scoping prior to embarking on the plan, where not only issues like ecological knowledge and practical resources are considered, but also possible conflicts and synergies with other conservation actions. An adaptive approach with regular review of the conservation process is essential, particularly in the case of such complex action plans as the one for the WBW.

Representing places never visited: Landscape and the diasporic imagination

While landscape photography’s complicity with the colonial possession of new territory has been substantially discussed and well understood, this paper considers the role of the European landscape as the focus of diasporic desire. The interdisciplinary project, S2Q/Good Blood began as a social history map of Scandinavian and Nordic migration to Queensland in the nineteenth century, incorporating archival material from local collections with visual field trip data gathered in Denmark, Sweden, Norway and Finland. In 2011, some of this material found its way into the installation work, 'my mother is water, my father is wood'. What emerged from this experiment was an imaginary landscape, melding its loci through original photography and video footage in tandem with stock imagery and historical material. This juxtaposition reinforced the represented landscape as a narrative landscape and evidence of the performativity of belonging. This practitioner reflection utilizes Lynette Russell’s research into landscape archaeology to consider the significance of relationships with landscapes that are “not always empirically demonstrable.”

Evaluation of internal navigation sensor suites for underground mining vehicle navigation

This paper describes a series of trials that were done at an underground mine in New South Wales, Australia. Experimental results are presented from the data obtained during the field trials and suitable sensor suites for an autonomous mining vehicle navigation system are evaluated.

Leaving family behind: Understanding the irregular migration of unaccompanied asylum-seeking minors - A qualitative study

This qualitative study investigated the drivers and determinants of irregular maritime migration among 17 protection visa holders who arrived in Australia as unaccompanied asylum-seeking minors. Semi-structured interviews were also conducted with eight non-government service providers working with unaccompanied minors in the Greater Brisbane area.

Encouraging Empathy through Picture Books about Migration

Australia has become one of the most highly multilingual and multicultural societies in the world today with people descending from 270 ancestries, who speak more than 260 languages (Commonwealth of Australia, 2011). Immigration is something that children encounter in their daily lives either through personal experience or through witnessing the lives of migrants at school, in the community, or through popular media, including children’s literature. Schools are frequently the initial interface for individuals who resettle in Australia and they ‘play a significant role in establishing meaningful connections to Australian society and a sense of belonging in Australia’ (Uptin, Wright, & Harwood, 2013, p. 1). Children's literature about cultural and ethnic diversity explores the impacts of migration and related issues creating ‘imaginary realms’ (Dudek & Ommundsen, 2007). These fictional interpretations of the migrant experience or the experience of migration are supported by distinctive “real life” cultural experiences. Picture books furnish teachers and students with an accessible means to investigate these complex issues through sensitive discussions. This chapter investigates how picture books about migration help deepen children’s perceptive understanding of migrants’ plights, and thereby nurture tolerance and empathy.

Exploring and validating the internal dimensions of occupational stress: Evidence from construction cost estimators in China

A recurring feature of modern practice is occupational stress of project professionals, with both debilitating effects on the people concerned and indirectly affecting project success. Previous research outside the construction industry has involved the use of a psychology perceived stress questionnaire (PSQ) to measure occupational stress, resulting in the identification of one stressor – demand - and three sub-dimensional emotional reactions in terms of worry, tension and joy. The PSQ is translated into Chinese with a back translation technique and used in a survey of young construction cost professionals in China. Principal component analysis and confirmatory factor analysis are used to test the divisibility of occupational stress - little mentioned in previous research on stress in the construction context. In addition, structural equation modelling is used to assess nomological validity by testing the effects of the three dimensions on organizational commitment, the main finding of which is that lack of joy has the sole significant effect. The three-dimensional measurement framework facilitates the standardizing measurement of occupational stress. Further research will establish if the findings are also applicable in other settings and explore the relations between stress dimensions and other managerial concepts.

Environmental health risk assessment of dioxin in foods and the sustainability of public health interventions at severe dioxin hot spots in Vietnam

This study assessed environmental health risk from dioxin in foods and sustainability of risk reduction programs at two heavily contaminated former military sites in Vietnam. The study involved 1000 household surveys, analysis of food samples and in-depth discussions with residents and officials. The findings indicate that more than 40 years after the war, local residents still experience high exposure to dioxin if they consume local high risk foods. Public health intervention programs were rated moderately to well sustained. Internal migration, and lack of clear, official guidance and sensitivity regarding dioxin issues were the main challenges for sustainability of prevention programs.

The expected and unexpected consequences of implementing energy efficient vehicle incentives

Completed as part of a Joint PhD program between Queensland University of Technology and the Royal Institute of Technology in Stockholm, Sweden, this thesis examines the effects of different government incentive policies on the demand, usage and pricing of energy efficient vehicles. This study outlines recommendations for policy makers aiming to increase the uptake of energy efficient vehicles. The study finds that whilst many government incentives have been successful in encouraging the uptake of energy efficient vehicles, policy makers need to both recognise and attempt to minimise the potential unintended consequences of such initiatives.