Auditor communication in an evolving environment : going beyond SAS 600 auditors' reports on financial statements

In 1993 the Auditing Practices Board issued an expanded audit report, SAS 600 Auditors’ Reports on Financial Statements, in an attempt to educate users and to clarify certain matters pertaining to the audit function. This paper investigates the extent to which the new audit report, SAS 600, has been successful in aligning the views of auditors, preparers and users about issues dealt with in the expanded audit report, and the extent to which the three groups considered that it would be useful for additional matters, including corporate governance, to be reported upon by the auditor. Our findings suggest that SAS 600 has been successful in clarifying the purpose of the audit and the respective responsibilities of auditors and directors. However, to meet the expectations of users and to add more value, the audit report needs to provide more information about the findings of the audit.

Optimizing employee engagement with internal communication : a social exchange perspective

Employee engagement is linked to higher productivity, lower attrition, and improved organizational reputations resulting in increased focus and resourcing by managers to foster an engaged workforce. While drivers of employee engagement have been identified as perceived support, job characteristics, and value congruence, internal communication is theoretically suggested to be a key influence in both the process and maintenance of employee engagement efforts. However, understanding the mechanisms by which internal communication influences employee engagement has emerged as a key question in the literature. The purpose of this research is to investigate whether social factors, namely perceived support and identification, play a mediating role in the relationship between internal communication and engagement. To test the theoretical model, data are collected from 200 non-executive employees using an online self-administered survey. The study applies linear and mediated regression to the model and finds that organizations and supervisors should focus internal communication efforts toward building greater perceptions of support and stronger identification among employees in order to foster optimal levels of engagement.

Authentication of concast communication

In this paper we tackle the problem of finding an efficient signature verification scheme when the number of signatures is signi.- cantly large and the verifier is relatively weak. In particular, we tackle the problem of message authentication in many-to-one communication networks known as concast communication. The paper presents three signature screening algorithms for a variant of ElGamal-type digital signatures. The cost for these schemes is n applications of hash functions, 2n modular multiplications, and n modular additions plus the verification of one digital signature, where n is the number of signatures. The paper also presents a solution to the open problem of finding a fast screening signature for non-RSA digital signature schemes.

Death on the front page : “Awesome things” and this thing called humanity

It has been called “the world’s worst recorded natural disaster,” and “the largest earthquake in 40 years,” galvanizing the largest global relief effort in history. For those of us involved in the discipline and/or the practice of communications, we realized that it presented a unique case study from a number of perspectives. Both the media and the public became so enraptured and enmeshed in the story of the tsunami of December 26, 2004, bringing to the fore a piece of geography and a peoples too rarely considered prior to the tragedy, that we felt compelled to examine the phenomenon. The overwhelming significance of this volume comes from its being a combination of both academic scholars and development practitioners in the field. Its poignancy becomes underscored from their wide-ranging perspectives, with 21 chapters representing some 14 different countries. Their realities provide not only credibility but also an unprecedented sensitivity to communication issues. Our approach here considers Tsunami 2004 from five communication perspectives: 1.) Interpersonal/ intercultural, 2.) Mass media, 3.) Telecommunications, 4.) Ethics, philanthropy, and development communication, and; 5.) Personal testimonies and observations. You will learn even more here about the theory and practice of disaster/crisis communication.

Standards that we can 'own' : Threshold Learning Outcomes for Journalism, Public Relations, and Media & Communication Studies

This paper outlines the progress by the JoMeC (Journalism, Media & Communication) Network in developing TLO (Threshold Learning Outcome) statements for Bachelor-level university programs in the disciplines of Journalism, Public Relations and Media & Communications Studies. The paper presents the finalised TLO statement for Journalism, and outlines moves to engage discipline-based groups to further develop preliminary TLOs for Public Relations and Media & Communication Studies. The JoMeC Network was formed in 2011, in response to requirements that from 2014 all degrees and qualifications at Australian universities would be able to demonstrate that they comply with the threshold learning standards set by the Australian Qualifications Framework (AQF). The AQF’s threshold standards define the minimum types and levels of knowledge, skills and capabilities that a student must demonstrate in order to graduate. The Tertiary Education Quality and Standards Agency (TEQSA) will use the AQF’s threshold standards as a key tool in recording and assessing the performance of higher educational institutions, and determining whether they should be registered as Australian Higher Education Providers under the Higher Education Standards Framework. The Office of Learning & Teaching (OLT) places the onus on discipline communities to collaborate in order to develop and ‘own’ the threshold learning standards that can be considered the minimum learning outcomes of university-level programs in that field. With the support of an OLT Grant, the JoMeC Network’s prime goal has been to develop three sets of discipline-specific TLOs – one each for the Journalism, Public Relations, and Media & Communications Studies disciplines. This paper describes the processes of research, consultation, drafting and ongoing revision of the TLO for Journalism. It outlines the processes that the JoMeC Network has taken in developing a preliminary TLO draft to initiate discussion of Public Relations and Media & Communication Studies. The JoMeC Network plans to hand management of further development of these TLOs to scholars within the discipline who will engage with academics and other stakeholders to develop statements that the respective disciplines can embrace and ‘own’.

Confucius Institutes and the network communication approach to public diplomacy

Discussions of public diplomacy in recent years have paid a growing amount of attention to networks. This network perspective is understood to provide insights into various issues of public diplomacy, such as its effects, credibility, reputation, identity and narratives. This paper applies the network idea to analyse China’s Confucius Institutes initiative. It understands Confucius Institutes as a global network and argues that this network structure has potential implications for the operation of public and cultural diplomacy that are perhaps underestimated in existing accounts of Chinese cultural diplomacy. In particular, it is noted that the specific setup of Confucius Institutes requires the engagement of local stakeholders, in a way that is less centralised and more networked than comparable cultural diplomacy institutions. At the same time, the development of a more networked for of public cultural diplomacy is challenged in practice by both practical issues and the configuration of China’s state-centric public diplomacy system informed by the political constitution of the Chinese state.

Preservice practicum supervision : researching an on-line communication system

Practicum is widely recognised as an essential component of preservice professional teacher education. The effective supervision of preservice teachers while undertaking practicum is fundamental to the success of the field experience. However, many of the traditional models of supervision are under pressure. Alternative models for the supervision of preservice teacher practicum are needed to encourage stronger communication links between the university and field placement sites. This paper describes one such model, PracLink, an on-line communication infrastructure used to facilitate and support student learning during practicum. Research findings regarding the use of PracLink are reported, which highlight the strengths and potential of this model while also addressing its shortcomings.

Building resilient communities : creating effective multi-channel communication during disaster response and recovery

Aim: To examine evidence-based strategies that motivate appropriate action and increase informed decision-making during the response and recovery phases of disasters.

Making smart decisions : key steps towards a typology for emergency communication during natural hazards

Governments, authorities, and organisations dedicate significant resources to encourage communities to prepare for and respond to natural hazards such as cyclones, earthquakes, floods, and bushfires. However, recent events, media attention, and ongoing academic research continue to highlight cases of non-compliance including swift water rescues. Individuals who fail to comply with instructions issued during natural hazards significantly impede the emergency response because they divert resources to compliance-enforcement and risk the lives of emergency service workers who may be required to assist them. An initial investigation of the field suggests several assumptions or practices that influence emergency management policy, communication strategy, and community behaviours during natural hazards: 1) that community members will comply with instructions issued by governments and agencies that represent the most authoritative voice, 2) that communication campaigns are shaped by intuition rather than evidence-based approaches (Wood et al., 2012), and 3) that emergency communication is linear and directional. This extended abstract represents the first stage of a collaborative research project that integrates industry and cross-disciplinary perspectives to provide evidence-based approaches for emergency and risk communication during the response and recovery phases of a natural hazard. Specifically, this abstract focuses on the approach taken and key elements that will form the development of a typology of compliance-gaining messages during the response phase of natural hazards, which will be the focus of the conference presentation.

Migrants, refugees and mobility : how useful are information communication technologies in the first phase of resettlement?

The rate at which people move and resettle around the world is unprecedented. Mobility and resettlement is now greatly assisted by the use of inexpensive internet communication technologies (ICTs) for a wide variety of functions: to communicate locally and across territories, for localised information seeking, geo – locational mapping and for forging new social connections in host countries and cities. This article is based on a qualitative study of newly arrived migrants and mobile people from non English speaking backgrounds (NESB) to the city of Brisbane, Australia and investigates how the internet is used to assist the initial period of settling into the city. As increasing amounts of essential information is placed online, the study asks how people from NESB communities manage to negotiate the types of information they require during the early stages of resettlement, given varying levels of access to ICTs, digital and language literacy. The study finds that the internet is widely used for specific location information seeking (such as accommodation and job-seeking), but this is often supplemented with other non-mediated sources of information. The study identified implications for social policy in regard to the resourcing and access of information. While findings are specific to the study location, it is feasible that the patterns of internet use for resettlement have relevance in a broader context.

Conservation communication camp : come with ideas, leave with a plan

IUCN´s core work involves generating knowledge and tools to influence policy and practice for nature conservation. Whilst it appears that we are collectively making progress in some areas, we acknowledge the need to improve our communication processes and practices to ´move to action´ in this regard. We need to extend the influence of the science and the knowledge beyond the documents to achieve effective impact and action. The training course will focus on the process of getting the conservation messages out to a wider audience. This interactive and participatory training course will develop the skills and knowledge needed to communicate effective conservation messages for a range of IUCN internal and external audiences. The course will cover: • what is communication for conservation? • the communication planning process (developing your communication objectives) • identifying and understanding your target audiences • developing your conservation message • choosing your communication media and • evaluating the effectiveness of your communication strategies. A unique feature of the training course will be the use of Web 2.0 tools in innovative conservation communications e.g. use of social media in concept branding and social marketing. In the spirit of the Forum´s objective of ´Sharing know how´, each participant will bring a current conservation issue to the training course and will leave with their own communication plan. Potentially, the training course adopts a cross-thematic approach as the issues addressed could be drawn from any of the IUCN´s program themes. Primarily though, the training course´s best fit is with the ´Valuing and Conserving Biodiversity´ theme since it will provide concrete and pragmatic solutions to enhancing the implementation of conservation measures through participatory planning and capacity building.

Optimal HMM processing of differentially phase modulated communication systems

This paper investigates demodulation of differentially phase modulated signals DPMS using optimal HMM filters. The optimal HMM filter presented in the paper is computationally of order N3 per time instant, where N is the number of message symbols. Previously, optimal HMM filters have been of computational order N4 per time instant. Also, suboptimal HMM filters have be proposed of computation order N2 per time instant. The approach presented in this paper uses two coupled HMM filters and exploits knowledge of ...

Information and communication technologies transform the practice of medicine

Information and Communication Technologies are dramatically transforming Allopathic medicine. Technological developments including Tele-medicine, Electronic health records, Standards to ensure computer systems inter-operate, Data mining, Simulation, Decision Support and easy access to medical information each contribute to empowering patients in new ways and change the practice of medicine. To date, informatics has had little impact on Ayurvedic medicine. This tutorial provides an introduction to key informatics initiatives in Allopothic medicine using real examples and suggests how applications can be applied to Ayurvedic medicine.

Audio signalling as a backup communication channel for multi-robot systems

This paper presents a low-bandwidth multi-robot communication system designed to serve as a backup communication channel in the event a robot suffers a network device fault. While much research has been performed in the area of distributing network communication across multiple robots within a system, individual robots are still susceptible to hardware failure. In the past, such robots would simply be removed from service, and their tasks re-allocated to other members. However, there are times when a faulty robot might be crucial to a mission, or be able to contribute in a less communication intensive area. By allowing robots to encode and decode messages into unique sequences of DTMF symbols, called words, our system is able to facilitate continued low-bandwidth communication between robots without access to network communication. Our results have shown that the system is capable of permitting robots to negotiate task initiation and termination, and is flexible enough to permit a pair of robots to perform a simple turn taking task.

Efficient multiple relay selection for cooperative communication using alamouti-coded virtual transmit antenna systems

An opportunistic relay selection scheme improving cooperative diversity is devised using the concept of a virtual SIMO-MISO antenna array. By incorporating multiple users as a virtual distributed antenna, not only helps combat fading but also provides significant advantage in terms of energy consumption. The proposed efficient multiple relay selection uses the concept of the distributed Alamouti scheme in a time varying environment to realize cooperative networking in wireless relay networks and provides the platform for outage, Diversiy-Multiplexing Tradeoff (DMT) and Bit-Error-Rate (BER) analysis to conclude that it is capable of achieving promising diversity gains by operating at much lower SNR when compared with conventional relay selection methods. It also has the added advantage of conserving energy for the relays that are reachable but not selected for the cooperative communication.