Accounting regulation for charities : international responses to IFRS adoption

This paper examines charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process. Design/methodology/approach Using a regulatory space approach, we rely on publicly available archival evidence from charity regulators and accounting standard setters in five common-law jurisdictions in advanced capitalist economies, all with vibrant charity sectors: United Kingdom, United States of America, Canada, Australia and New Zealand. Findings The study reveals the importance of co-operative interdependence and dialogue between charity regulators and accounting standard setters, indicating that jurisdictions with such inter-relationships will better manage the transition to IFRS. It also highlights the need for those jurisdictions with not-for-profit or charity-specific accounting standards to reconfigure those provisions as IFRSs are adopted. Research limitations/implications The study is limited to five jurisdictions, concentrating specifically on key charity regulators and accounting standard setters. Future research could widen the scope to other jurisdictions, or track changes in the jurisdictions longitudinally. Practical implications We provide a timely international perspective of charity regulation and accounting developments for regulators, accounting standard setters and charities, specifically of regulatory responses to IFRS adoption. Originality/value: The paper contributes fresh insights into the dynamics of charity accounting regulation in an international context by using regulatory space as an organising framework. While accounting regulation literature provides a rich interpretation of regulatory issues within the accounting arena, little attention has been paid to charity accounting regulation.

Monster factory : International dynamics of the Australian horror movie industry

From the early-to-mid 2000s, the Australian horror film production sector has achieved growth and prosperity of a kind not seen since its heyday of the 1980s. Australian horror films can be traced back to the early 1970s, when they experienced a measure of commercial success. However, throughout the twenty-first-century Australian horror gained levels of international recognition that have surpassed the cult status enjoyed by some of the films in the 1970s and 1980s. In recent years, Australia has emerged as a significant producer of breakout, cult, and solid B-grade horror films, which have circulated in markets worldwide. Australian horror’s recent successes have been driven by one of its distinguishing features: its international dimensions. As this chapter argues, the Australian horror film production sector is an export-oriented industry that relies heavily on international partnerships and presales (the sale of distribution rights prior to a film’s completion), and on its relationships with overseas distributors. Yet, these traits vary from film to film as the sector is comprised of several distinct domains of production activity, from guerrilla films destined for niche video markets like specialist cult video stores and online mail-order websites to high(er)-end pictures made for theatrical markets. Furthermore, the content and style of Australian horror movies has often been tailored for export. While some horror filmmakers have sought to play up the Australianness of their product, others have attempted to pass off their films as faux-American or as placeless films effaced of national reference points.

An analysis of the KEEP CLEAR pavement markings effects on queuing vehicles dynamic performance at urban signalised intersections

KEEP CLEAR pavement markings are widely used at urban signalised intersections to indicate to drivers to avoid entering blocked intersections. For example, ‘Box junctions’ are most widely used in the United Kingdom and other European countries. However, in Australia, KEEP CLEAR markings are mostly used to improve access from side roads onto a main road, especially when the side road is very close to a signalised intersection. This paper aims to reveal how the KEEP CLEAR markings affect the dynamic performance of the queuing vehicles on the main road, where the side road access is near a signalised intersection. Raw traffic field data was collected from an intersection at the Gold Coast, Australia, and the Kanade–Lucas–Tomasi (KLT) feature tracker approach was used to extract dynamic vehicle data from the raw video footage. The data analysis reveals that the KEEP CLEAR markings generate positive effects on the queuing vehicles in discharge on the main road. This finding refutes the traditional viewpoint that the KEEP CLEAR pavement markings will cause delay for the queuing vehicles’ departure due to the enlarged queue spacing. Further studies are suggested in this paper as well.

Science fiction

Few science fiction films have been made in Australia by Australians for Australian audiences, with most of the handful of locally-produced films made since the mid-1990s. Yet there has always been a solid Australian audience for non-Australian science fiction films and a strong international niche audience for the genre. While Australia has provided below-the-line crews and heads of departments (cinematographers, production designers, and so on) for many non-Australian science fiction films produced domestically, few Australian film directors have specialised in the genre. This is somewhat surprising considering that Alex Proyas achieved a degree of international success for his gothic science fiction film Dark City (1998), and George Miller achieved international fame following the worldwide success of Mad Max II (1981). Although the science fiction element of Mad Max II is tenuous – and even more so in the case of the original Mad Max (George Miller, 1979) – Miller is credited with creating a new (sub)genre which incorporates science fiction elements and has been widely imitated internationally: the dystopian, post-apocalyptic movie. Nevertheless, Australia has only produced a small number of science fiction movies. In addition to the above films, key titles include: Mad Max Beyond Thunderdome (George Miller, 1985), Shirley Thompson versus the Aliens (Jim Sharman, 1972), The Time Guardian (Brian Hannant, 1987), The Chain Reaction (Ian Barry, 1980) and, more recently, Knowing (Alex Proyas, 2009), Daybreakers (Michael and Peter Spierig, 2009), and Iron Sky (Timo Vuorensola, 2012).

Controlling buoyancy-driven profiling floats for applications in ocean observation

Establishing a persistent presence in the ocean with an autonomous underwater vehicle (AUV) capable of observing temporal variability of large-scale ocean processes requires a unique sensor platform. In this paper, we examine the utility of vehicles that can only control their depth in the water column for such extended deployments. We present a strategy that utilizes ocean model predictions to facilitate a basic level of autonomy and enables general control for these profiling floats. The proposed method is based on experimentally validated techniques for utilizing ocean current models to control autonomous gliders. With the appropriate vertical actuation, and utilizing spatio–temporal variations in water speed and direction, we show that general controllability results can be met. First, we apply an A* planner to a local controllability map generated from predictions of ocean currents. This computes a path between start and goal waypoints that has the highest likelihood of successful execution. A computed depth plan is generated with a model-predictive controller (MPC), and selects the depths for the vehicle so that ambient currents guide it toward the goal. Mission constraints are included to simulate and motivate a practical data collection mission. Results are presented in simulation for a mission off the coast of Los Angeles, CA, USA, that show encouraging results in the ability of a drifting vehicle to reach a desired location.

Review : "Birthday Boy" -- Sejong Park

Synopsis and review of Sejong Park's film Birthday Boy. Includes credits. Birthday Boy has won over 40 awards at film festivals around the world including Best Animated Short at the prestigious SIGGRAPH Computer Animation Festival in 2004 which qualified the film for the 2005 Academy Awards even before Park and fellow students had graduated from the Australian Film, Television and Radio School (AFTRS). It was subsequently nominated for the Oscar for Best Animated Short Film, losing to another extraordinary short, Chris Landreth’s tribute to pioneering Canadian animator Ryan Larkin, Ryan. Other awards include the Prix Jean-Luc Xiberras at the Annecy International Animated Film Festival in 2005 (which had a special focus on Korea) and Best Short Animation at the 2005 BAFTA awards. It has screened at over 100 film festivals around the world, and is the most awarded film in the almost forty year history of the AFTRS...

Reflection as a dialogic strategy for developing a professional identity

The benefits of reflective practice have been well established in the literature (Rogers, 2001), as have models to embed reflective thinking in higher education curriculum (Ryan and Ryan, 2012). Reflection is commonly envisaged as a textual practice, through which students ‘reflect in and on action’ (Schön 1983), and articulate their experiences, learning and outcomes in written portfolios, journals, or blogs. While such approaches to individual written reflection are undoubtedly beneficial for deepening insight and self-criticality, reflection can also provide other benefits when approached as a collaborative, oral activity. This poster presents a dialogic model of reflective practice that affords the opportunity for developing presentation skills, critique, community and professional identity formation. This dialogic approach to reflection is illustrated by a first year subject (‘KIB101 Visual Communication’ at QUT), in which students apply visual theory (presented in lectures) to communication and graphic design problems in the studio. In regular (fortnightly) presentations, they critically reflect upon their work in progress by aligning it with the concepts, design principles and professional language of the lectures. This iterative process facilitates responsive peer feedback, similarly couched in the formal terms of the discipline. This ‘mirrored reflection’ not only provides opportunities to incrementally improve, it also sets designs in a theoretical frame; provides the opportunity for comparative analysis (to see design principles applied by peers in different ways); to practice formal design language and presentation techniques of the discipline and; because peer critique is framed as an act of generosity; it affords the development of a supportive community of practice. In these ways, dialogic reflection helps students develop a professional voice and identity from first year. Evidence of impact is provided by quantitative and qualitative student feedback over several years, as well as institutional feedback and recognition.

Detecting anomalous events at railway level crossings

Collisions between pedestrians and vehicles continue to be a major problem throughout the world. Pedestrians trying to cross roads and railway tracks without any caution are often highly susceptible to collisions with vehicles and trains. Continuous financial, human and other losses have prompted transport related organizations to come up with various solutions addressing this issue. However, the quest for new and significant improvements in this area is still ongoing. This work addresses this issue by building a general framework using computer vision techniques to automatically monitor pedestrian movements in such high-risk areas to enable better analysis of activity, and the creation of future alerting strategies. As a result of rapid development in the electronics and semi-conductor industry there is extensive deployment of CCTV cameras in public places to capture video footage. This footage can then be used to analyse crowd activities in those particular places. This work seeks to identify the abnormal behaviour of individuals in video footage. In this work we propose using a Semi-2D Hidden Markov Model (HMM), Full-2D HMM and Spatial HMM to model the normal activities of people. The outliers of the model (i.e. those observations with insufficient likelihood) are identified as abnormal activities. Location features, flow features and optical flow textures are used as the features for the model. The proposed approaches are evaluated using the publicly available UCSD datasets, and we demonstrate improved performance using a Semi-2D Hidden Markov Model compared to other state of the art methods. Further we illustrate how our proposed methods can be applied to detect anomalous events at rail level crossings.

Phosphorus as a limiting factor on sustainable greywater irrigation

Water reuse through greywater irrigation has been adopted worldwide and has been proposed as a potential sustainable solution to increased water demands. Despite widespread adoption there is limited domestic knowledge of greywater reuse, there is no pressure to produce lowlevel phosphorus products and current guidelines and legislation, such as those in Australia, may be inadequate due to the lack of long-term data to provide a sound scientific basis. Research has clearly identified phosphorus as a potential environmental risk to waterways from many forms of irrigation. To assess the sustainability of greywater irrigation, this study compared four residential lots that had been irrigated with greywater for four years and adjacent non-irrigated lots that acted as controls. Each lot was monitored for the volume of greywater applied and selected physic-chemical water quality parameters and soil chemistry profiles were analysed. The non-irrigated soil profiles showed low levels of phosphorus and were used as controls. The Mechlich3 Phosphorus ratio (M3PSR) and Phosphate Environmental Risk Index (PERI) were used to determine the environmental risk of phosphorus leaching from the irrigated soils. Soil phosphorus concentrations were compared to theoretical greywater irrigation loadings. The measured phosphorus soil concentrations and the estimated greywater loadings were of similar magnitude. Sustainable greywater reuse is possible; however incorrect use and/or a lack of understanding of how household products affect greywater can result in phosphorus posing a significant risk to the environment.

Scene invariant multi camera crowd counting

Automated crowd counting has become an active field of computer vision research in recent years. Existing approaches are scene-specific, as they are designed to operate in the single camera viewpoint that was used to train the system. Real world camera networks often span multiple viewpoints within a facility, including many regions of overlap. This paper proposes a novel scene invariant crowd counting algorithm that is designed to operate across multiple cameras. The approach uses camera calibration to normalise features between viewpoints and to compensate for regions of overlap. This compensation is performed by constructing an 'overlap map' which provides a measure of how much an object at one location is visible within other viewpoints. An investigation into the suitability of various feature types and regression models for scene invariant crowd counting is also conducted. The features investigated include object size, shape, edges and keypoints. The regression models evaluated include neural networks, K-nearest neighbours, linear and Gaussian process regresion. Our experiments demonstrate that accurate crowd counting was achieved across seven benchmark datasets, with optimal performance observed when all features were used and when Gaussian process regression was used. The combination of scene invariance and multi camera crowd counting is evaluated by training the system on footage obtained from the QUT camera network and testing it on three cameras from the PETS 2009 database. Highly accurate crowd counting was observed with a mean relative error of less than 10%. Our approach enables a pre-trained system to be deployed on a new environment without any additional training, bringing the field one step closer toward a 'plug and play' system.

Genome-wide association study identifies a possible susceptibility locus for endometrial cancer

Background: Genome-wide association studies (GWAS) have identified more than 100 genetic loci for various cancers. However, only one is for endometrial cancer. Methods: We conducted a three-stage GWAS including 8,492 endometrial cancer cases and 16,596 controls. After analyzing 585,963 single-nucleotide polymorphisms (SNP) in 832 cases and 2,682 controls (stage I) from the Shanghai Endometrial Cancer Genetics Study, we selected the top 106 SNPs for in silico replication among 1,265 cases and 5,190 controls from the Australian/British Endometrial Cancer GWAS (stage II). Nine SNPs showed results consistent in direction with stage I with P < 0.1. These nine SNPs were investigated among 459 cases and 558 controls (stage IIIa) and six SNPs showed a direction of association consistent with stages I and II. These six SNPs, plus two additional SNPs selected on the basis of linkage disequilibrium and P values in stage II, were investigated among 5,936 cases and 8,166 controls from an additional 11 studies (stage IIIb). Results: SNP rs1202524, near the CAPN9 gene on chromosome 1q42.2, showed a consistent association with endometrial cancer risk across all three stages, with ORs of 1.09 [95% confidence interval (CI), 1.03–1.16] for the A/G genotype and 1.17 (95% CI, 1.05–1.30) for the G/G genotype (P = 1.6 × 10−4 in combined analyses of all samples). The association was stronger when limited to the endometrioid subtype, with ORs (95% CI) of 1.11 (1.04–1.18) and 1.21 (1.08–1.35), respectively (P = 2.4 × 10−5). Conclusions: Chromosome 1q42.2 may host an endometrial cancer susceptibility locus. Impact: This study identified a potential genetic locus for endometrial cancer risk

Teachers performing professionalism: A Foucauldian archaeology

Faced with the perceived need to redefine education for more economic utilitarian purposes, as well as to encourage compliance with government policies, Australia, like many other Anglophone nations, has engaged in numerous policy shifts resulting in performativity practices becoming commonplace in the educational landscape. A series of interviews with teachers from Queensland, Australia, in which they revealed their experiences of professionalism are examined archaeologically to reveal how they enact their roles in response to this performative agenda. Findings suggest that while there is some acceptance amongst teachers of the performative discourse, there is increasing resistance, which permits the construction of alternative or counter-discourses to the currently internationally pervasive performative climate.

Schooling teachers: Professionalism or disciplinary power?

Since public schooling was introduced in the nineteenth century, teachers in many western countries have endeavoured to achieve professional recognition. For a short period in the latter part of the twentieth century, professionalism was seen as a discourse of resistance or the ‘enemy’ of economic rationalism and performativity. However, more recently, governments have responded by ‘colonising’ professionalism and imposing ‘standards’ whereby the concept is redefined. In this study, we analyse transcripts of interviews with 20 Queensland teachers and conclude that teachers’ notions of professionalism in this second decade of the twenty-first century are effectively reiterations of nineteenth century disciplinary technologies (as proposed by Michel Foucault) yet are enacted in new ways.

Organizational reframing : the commercialization of a public sector organization

The purpose of this study is to elaborate shared schema change theory in the context of the radical restructuring-commercialization of an Australian public infrastructure organization. Commercialization of the case organization imposed high individual and collective cognitive processing and emotional demands as organizational members sought to develop new shared schema. Existing schema change research suggests that radical restructuring renders pre-existing shared schema irrelevant and triggers new schema development through experiential learning (Balogun and Johnson, 2004). Focus groups and semi-structured interviews were conducted at four points over a three-year period. The analysis revealed that shared schema change occurred in three broad phases: (1) radical restructuring and aftermath; (2) new CEO and new change process schema, and: (3) large-group meeting and schema change. Key findings include: (1) radical structural change does not necessarily trigger new shared schema development as indicated in prior research; (2) leadership matters, particularly in framing new means-ends schema; (3) how change leader interventions are sequenced has an important influence on shared schema change, and; (4) the creation of facilitated social processes have an important influence on shared schema change.

Fully Bayesian experimental design for pharmacokinetic studies

Utility functions in Bayesian experimental design are usually based on the posterior distribution. When the posterior is found by simulation, it must be sampled from for each future data set drawn from the prior predictive distribution. Many thousands of posterior distributions are often required. A popular technique in the Bayesian experimental design literature to rapidly obtain samples from the posterior is importance sampling, using the prior as the importance distribution. However, importance sampling will tend to break down if there is a reasonable number of experimental observations and/or the model parameter is high dimensional. In this paper we explore the use of Laplace approximations in the design setting to overcome this drawback. Furthermore, we consider using the Laplace approximation to form the importance distribution to obtain a more efficient importance distribution than the prior. The methodology is motivated by a pharmacokinetic study which investigates the effect of extracorporeal membrane oxygenation on the pharmacokinetics of antibiotics in sheep. The design problem is to find 10 near optimal plasma sampling times which produce precise estimates of pharmacokinetic model parameters/measures of interest. We consider several different utility functions of interest in these studies, which involve the posterior distribution of parameter functions.