Morphological classification of bovine ovarian follicles

Follicle classification is an important aid to the understanding of follicular development and atresia. Some bovine primordial follicles have the classical primordial shape, but ellipsoidal shaped follicles with some cuboidal granulosa cells at the poles are far more common. Preantral follicles have one of two basal lamina phenotypes, either a single aligned layer or one with additional layers. In antral follicles <5 mm diameter, half of the healthy follicles have columnar shaped basal granulosa cells and additional layers of basal lamina, which appear as loops in cross section (‘loopy’). The remainder have aligned single-layered follicular basal laminas with rounded basal cells, and contain better quality oocytes than the loopy/columnar follicles. In sizes >5 mm, only aligned/rounded phenotypes are present. Dominant and subordinate follicles can be identified by ultrasound and/or histological examination of pairs of ovaries. Atretic follicles <5 mm are either basal atretic or antral atretic, named on the basis of the location in the membrana granulosa where cells die first. Basal atretic follicles have considerable biological differences to antral atretic follicles. In follicles >5 mm, only antral atresia is observed. The concentrations of follicular fluid steroid hormones can be used to classify atresia and distinguish some of the different types of atresia; however, this method is unlikely to identify follicles early in atresia, and hence misclassify them as healthy. Other biochemical and histological methods can be used, but since cell death is a part of normal homoeostatis, deciding when a follicle has entered atresia remains somewhat subjective.

The role of life friendly policies on employees’ work-life balance

Employees' inability to balance work and non-work related responsibilities have resulted in an increase in stress related illnesses. Historically, research into the relationship between work and non-work has primarily focused on work/family conflict, predominately investigating the impact of this conflict on parents, usually mothers. To date research has not sufficiently examined the management practices that enable all 'individuals' to achieve a 'balance' between work and life. This study explores the relationship between contemporary life friendly HR management policies and work/life balance for individuals as well as the effect of managerial support to the policies. Self-report questionnaire data from 1,241 men and women is analysed and discussed to enable organizations to consider the use of life friendly policies and thus create a convergence between the well-being of employees and the effectiveness of the organization.

Managing large collections of business process models - Current techniques and challenges

Nowadays, business process management is an important approach for managing organizations from an operational perspective. As a consequence, it is common to see organizations develop collections of hundreds or even thousands of business process models. Such large collections of process models bring new challenges and provide new opportunities, as the knowledge that they encapsulate requires to be properly managed. Therefore, a variety of techniques for managing large collections of business process models is being developed. The goal of this paper is to provide an overview of the management techniques that currently exist, as well as the open research challenges that they pose.

Acoustic, mechanical and near-infrared profiling of osteoarthritic progression in bovine joints

Early-stage treatments for osteoarthritis are attracting considerable interest as a means to delay, or avoid altogether, the pain and lack of mobility associated with late-stage disease, and the considerable burden that it places on the community. With the development of these treatments comes a need to assess the tissue to which they are applied, both in trialling of new treatments and as an aid to clinical decision making. Here, we measure a range of mechanical indentation, ultrasound and near-infrared spectroscopy parameters in normal and osteoarthritic bovine joints in vitro to describe the role of different physical phenomena in disease progression, using this as a basis to investigate the potential value of the techniques as clinical tools. Based on 72 samples we found that mechanical and ultrasound parameters showed differences between fibrillated tissue, macroscopically normal tissue in osteoarthritic joints, and normal tissue, yet did were unable to differentiate degradation beyond that which was visible to the naked eye. Near-infrared spectroscopy showed a clear progression of degradation across the visibly normal osteoarthritic joint surface and as such, was the only technique considered useful for clinical application.

Australian Tax Analysis [8th Edition]

Now in its eighth edition, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions has a proven track record as a high level work for students of taxation law written by a team of authors with many years of experience. Taking into account the fact that the volume of material needed to be processed by today’s taxation student can be overwhelming, the well-chosen extracts and thought-provoking commentary in Australian Tax Analysis, 8th edition, provide readers with the depth of knowledge, and reasoning and analytical skills that will be required of them as practitioners. As well as the carefully selected case extracts and the helpful commentary, each chapter is supplemented by engaging practice questions, involving problem-solving, commercial decision-making, legal analysis and quantitative application. All these elements combined make Australian Tax Analysis an invaluable aid to the understanding of a subject that can be both technical and complex.

Tax concessions for charities : competitive neutrality, the tax base and "public goods" choice

It is argued that concerns arise about the integrity and fairness of the taxation regime where charitable organizations, which avail themselves of the tax exemption status while undertaking commercial activities, compete directly with the for-profit sector. The appropriateness of the tax concessions granted to charitable organizations is considered in respect of income derived from commercial activities. It is principally argued that the traditional line of reasoning for imposing limitations on tax concessions focuses on an incorrect underlying inquiry. Traditionally, it is argued that limitations should be imposed because of unfair competition, lack of competitive neutrality, or an arbitrary decision relating to a lack of deserving. However, it is argued that a more appropriate question from which to base any limitations is one which considers the value attached to the integrity of the taxation regime as a whole, and the tax base specifically compared to the public good of charities. When the correct underlying question is asked, sound taxation policy ensues, as a less arbitrary approach may be adopted to limit the scope of tax concessions available to charitable organizations.

From the editor

Intelligence and context, knowledge, competence, and performance and results summarize the content of the papers presented to readers in this issue of the Journal. This is a very relevant series of papers as, for the past 50 years, project management has become a well-accepted way to manage organizations. The field of project management has evolved from operational research techniques and tools to a discipline of management encompassing various schools of thought (Söderlund, 2002; Turner, Huemann, Anbari, & Bredillet, 2010)...

Gender and Leader Effects in the 2010 Australian Election

The impact of voters’ gender on leader evaluations in parliamentary systems has been largely unexplored, while the impact of female leaders on voter attitudes and preferences remains to be fully established. This paper uses Julia Gillard’s historic candidacy in the 2010 Australian federal election to explore how voters evaluated Australia’s first female prime minister, and to test the impact of their assessments on vote choice. The authors also examine whether Gillard’s high-profile candidacy affected women’s levels of political interest, awareness and engagement in what had been largely a ‘man’s game’. Their findings confirm that Gillard enjoyed a gender-affinity effect in 2010 in terms of both leader evaluations and vote choice, and women’s political engagement was significantly affected by the Gillard candidacy.

Towards a theoretical framework for organizational innovation

Being able to innovate has become a critical capability for many contemporary organizations in an effort to sustain their operations in the long run. However, existing innovation models that attempt to guide organizations emphasize different aspects of innovation (e.g., products, services or business models), different stages of innovation (e.g., ideation, implementation or operation) or different skills (e.g., development or crowdsourcing) that are necessary to innovate, in turn creating isolated pockets of understanding about different aspects of innovation. In order to yield more predictable innovation outcomes organizations need to understand what exactly they need to focus on, what capabilities they need to have and what is necessary in order to take an idea to market. This paper aims at constructing a framework for innovation that contributes to this understanding. We will focus on a number of different stages in the innovation process and highlight different types and levels of organizational, technological, individual and process capabilities required to manage the organizational innovation process. Our work offers a comprehensive conceptualization of innovation as a multi-level process model, and provides a range of implications for further empirical and theoretical examination.

Australian Tax Analysis : Cases, Commentary, Commercial Applications and Questions [9th Ed.]

Now in its ninth edition, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions has a proven track record as a high-level work for students of taxation law written by a team of authors with many years experience. Taking into account the fact that the volume of material needed to be processed by today’s taxation student can be overwhelming, the well-chosen extracts and thought-provoking commentary in Australian Tax Analysis, 9th edition, provide readers with the depth of knowledge, and reasoning and analytical skills which will be required of them as practitioners. In addition to the carefully selected case extracts and the helpful commentary, each chapter is supplemented by engaging practice questions involving problem solving, commercial decision-making, legal analysis and quantitative application. All these elements combined make Australian Tax Analysis an invaluable aid to the understanding of a subject which can be both technical and complex.

On effective accounting information systems in a dynamic business environment : the role of complementing capabilities

The global business environment is witnessing tough times, and this situation has significant implications on how organizations manage their processes and resources. Accounting information system (AIS) plays a critical role in this situation to ensure appropriate processing of financial transactions and availability to relevant information for decision-making. We suggest the need for a dynamic AIS environment for today’s turbulent business environment. This environment is possible with a dynamic AIS, complementary business intelligence systems, and technical human capability. Data collected through a field survey suggests that the dynamic AIS environment contributes to an organization’s accounting functions of processing transactions, providing information for decision making, and ensuring an appropriate control environment. These accounting processes contribute to the firm-level performance of the organization. From these outcomes, one can infer that a dynamic AIS environment contributes to organizational performance in today’s challenging business environment.

Parallel ABM for electricity distribution grids : a case study

This paper introduces a parallel implementation of an agent-based model applied to electricity distribution grids. A fine-grained shared memory parallel implementation is presented, detailing the way the agents are grouped and executed on a multi-threaded machine, as well as the way the model is built (in a composable manner) which is an aid to the parallelisation. Current results show a medium level speedup of 2.6, but improvements are expected by incor-porating newer distributed or parallel ABM schedulers into this implementa-tion. While domain-specific, this parallel algorithm can be applied to similarly structured ABMs (directed acyclic graphs).

False-colour spectrograms of long duration acoustic recordings

Acoustic recordings of the environment are an important aid to ecologists monitoring biodiversity and environmental health. However, rapid advances in recording technology, storage and computing make it possible to accumulate thousands of hours of recordings, of which, ecologists can only listen to a small fraction. The big-data challenge is to visualize the content of long-duration audio recordings on multiple scales, from hours, days, months to years. The visualization should facilitate navigation and yield ecologically meaningful information. Our approach is to extract (at one minute resolution) acoustic indices which reflect content of ecological interest. An acoustic index is a statistic that summarizes some aspect of the distribution of acoustic energy in a recording. We combine indices to produce false-colour images that reveal acoustic content and facilitate navigation through recordings that are months or even years in duration.

Social engineering in social networking sites : affect-based model

While social engineering represents a real and ominous threat to many organizations, companies, governments, and individuals, social networking sites (SNSs), have been identified as among the most common means of social engineering attacks. Owing to factors that reduce the ability of users to detect social engineering tricks and increase the ability of attackers to launch them, SNSs seem to be perfect breeding ground for exploiting the vulnerabilities of people, and the weakest link in security. This work will contribute to the knowledge of social engineering by identifying different entities and subentities that affect social engineering based attacks in SNSs. Moreover, this paper includes an intensive and comprehensive overview of different aspects of social engineering threats in SNSs.

Publishing

Publishing is no doubt one of the oldest and most diverse sectors in the creative economy. While publishing originally was associated with print and paper, the term is nowadays also commonly used to represent organizations that control, administer and license intellectual properties in other sectors of the creative economy such as videogames and music. While the title of this chapter is ‘Publishing’, we have no intention of covering all publishing related activities, but will focus on the economic consequences of digitization on two traditional and important print media sectors, namely books and magazines. Within these sectors we will specifically focus on consumer magazines and trade books, in other words books and magazines that are sold via commercial retailers to consumers. It is relevant to study these two publishing industries, since they share a number of very fundamental characteristics and have experienced similar economic consequences caused by the digitization of the creative economy. Both industries have undergone a gradual shift from print to digital and increasingly rely on revenues based on digital content carriers such as e- books, tablet magazine applications, special interest websites, blogs and so on.