290 resultados para Standard-setting
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This article examines, from both within and outside the context of compulsory third party motor vehicle insurance, the different academic and judicial perspectives regarding the relevance of insurance to the imposition of negligence liability via the formulation of legal principle. In particular, the utility of insurance in setting the standard of care held owing by a learner driver to an instructor in Imbree v McNeilly is analysed and the implications of this High Court decision, in light of current jurisprudential argument and for other principles of negligence liability, namely claimant vulnerability, are considered. It concludes that ultimately one’s stance as to the relevance, or otherwise, of insurance to the development of the common law of negligence will be predominately influenced by normative views of torts’ function as an instrument of corrective or distributive justice.
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The Australian National Aboriginal and Torres Strait Islander Women’s Health Strategy was developed to reflect the health priorities of Aboriginal and Torres Strait Islander women, as identified by Aboriginal and Torres Strait Islander women themselves. This article describes the process used by the Australian Women’s Health Network to develop the strategy. The women involved in the research used the talking circle method and engaged with Aboriginal and Torres Strait Islander women through a process referred to as ‘talkin’ up’, where women ‘talk back’ to one another about issues that matter to them. In this article, we describe the power of the talkin’ up process, as a way for Aboriginal and Torres Strait Islander women to identify their own issues, discuss them in context and talk in a culturally safe environment. The strategy which emerged from this process is an accurate reflection of the issues that are important to Australian Indigenous women and highlights the improvements needed in Aboriginal and Torres Strait Islander women’s health to strengthen and underpin women’s health, Indigeneity and their sense of well-being as Aboriginal and Torres Strait Islander women.
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Background: Previous research identified that primary brain tumour patients have significant psychological morbidity and unmet needs, particularly the need for more information and support. However, the utility of strategies to improve information provision in this setting is unknown. This study involved the development and piloting of a brain tumour specific question prompt list (QPL). A QPL is a list of questions patients may find useful to ask their health professionals, and is designed to facilitate communication and information exchange. Methods: Thematic analysis of QPLs developed for other chronic diseases and brain tumour specific patient resources informed a draft QPL. Subsequent refinement of the QPL involved an iterative process of interviews and review with 12 recently diagnosed patients and six caregivers. Final revisions were made following readability analyses and review by health professionals. Piloting of the QPL is underway using a non-randomised control group trial with patients undergoing treatment for a primary brain tumour in Brisbane, Queensland. Following baseline interviews, consenting participants are provided with the QPL or standard information materials. Follow-up interviews four to 6 weeks later allow assessment of the acceptability of the QPL, how it is used by patients, impact on information needs, and feasibility of recruitment, implementation and outcome assessment. Results: The final QPL was determined to be readable at the sixth grade level. It contains seven sections: diagnosis, prognosis, symptoms and changes, the health professional team, support, treatment and management, and post-treatment concerns. At this time, fourteen participants have been recruited for the pilot, and data collection completed for eleven. Data collection and preliminary analysis are expected to be completed by and presented at the conference. Conclusions: If acceptable to participants, the QPL may encourage patients, doctors and nurses to communicate more effectively, reducing unmet information needs and ultimately improving psychological wellbeing.
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This project investigates machine listening and improvisation in interactive music systems with the goal of improvising musically appropriate accompaniment to an audio stream in real-time. The input audio may be from a live musical ensemble, or playback of a recording for use by a DJ. I present a collection of robust techniques for machine listening in the context of Western popular dance music genres, and strategies of improvisation to allow for intuitive and musically salient interaction in live performance. The findings are embodied in a computational agent – the Jambot – capable of real-time musical improvisation in an ensemble setting. Conceptually the agent’s functionality is split into three domains: reception, analysis and generation. The project has resulted in novel techniques for addressing a range of issues in each of these domains. In the reception domain I present a novel suite of onset detection algorithms for real-time detection and classification of percussive onsets. This suite achieves reasonable discrimination between the kick, snare and hi-hat attacks of a standard drum-kit, with sufficiently low-latency to allow perceptually simultaneous triggering of accompaniment notes. The onset detection algorithms are designed to operate in the context of complex polyphonic audio. In the analysis domain I present novel beat-tracking and metre-induction algorithms that operate in real-time and are responsive to change in a live setting. I also present a novel analytic model of rhythm, based on musically salient features. This model informs the generation process, affording intuitive parametric control and allowing for the creation of a broad range of interesting rhythms. In the generation domain I present a novel improvisatory architecture drawing on theories of music perception, which provides a mechanism for the real-time generation of complementary accompaniment in an ensemble setting. All of these innovations have been combined into a computational agent – the Jambot, which is capable of producing improvised percussive musical accompaniment to an audio stream in real-time. I situate the architectural philosophy of the Jambot within contemporary debate regarding the nature of cognition and artificial intelligence, and argue for an approach to algorithmic improvisation that privileges the minimisation of cognitive dissonance in human-computer interaction. This thesis contains extensive written discussions of the Jambot and its component algorithms, along with some comparative analyses of aspects of its operation and aesthetic evaluations of its output. The accompanying CD contains the Jambot software, along with video documentation of experiments and performances conducted during the project.
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The decision of Dalton J in Lai v Soineva [2011] QSC 247 has resulted in a change in the latest versions of the Real Estate Institute of Queensland (REIQ) contracts.
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There have been numerous calls over the years for the development of an accounting standard for not-for-profit entities (NFPEs). Probably the most commonly quoted in this regard is that from the Industry Commission Report No. 45 in 1995 which contained the following recommendation: The Commonwealth government should provide funds to the Australian Accounting Standards Board and the Public Sector Accounting Standards Board to develop within two years suitable accounting standards for Community Social Welfare Organisations. This recommendation was made over 5-years ago. Why has no action been taken towards its implementation?...
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Purpose Managers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between ‘normal’ earnings and items classified as unusual, special, significant, exceptional or abnormal. Prior research has found that such intra-period classificatory choice is used as a form of earnings management. Prior to 2001, Australian accounting standards mandated that unusually large items of revenue and expense be classified as ‘abnormal items’ for financial reporting, but this classification was removed from accounting standards from 2001. This move by the regulators was partly in response to concerns that the abnormal classification was being used opportunistically to manage reported pre-abnormal earnings. This study extends the earnings management literature by examining the reporting of abnormal items for evidence of intra-period classificatory earnings management in the unique Australian setting. Design/methodology/approach This study investigates associations between reporting of abnormal items and incentives in the form of analyst following and the earnings benchmarks of analysts’ forecasts, earnings levels, and earnings changes, for a sample of Australian top-500 firms for the seven-year period from 1994 to 2000. Findings The findings suggest there are systematic differences between firms reporting abnormal items and those with no abnormal items. Results show evidence that, on average, firms shifted expense items from pre-abnormal earnings to bottom line net income through reclassification as abnormal losses. Originality/value These findings suggest that the standard setters were justified in removing the ‘abnormal’ classification from the accounting standard. However, it cannot be assumed that all firms acted opportunistically in the classification of items as abnormal. With the removal of the standardised classification of items outside normal operations as ‘abnormal’, firms lost the opportunity to use such disclosures as a signalling device, with the consequential effect of limiting the scope of effectively communicating information about the nature of items presented in financial reports.
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Food modelling systems such as the Core Foods and the Australian Guide to Healthy Eating are frequently used as nutritional assessment tools for menus in ‘well’ groups (such as boarding schools, prisons and mental health facilities), with the draft Foundation and Total Diets (FATD) the latest revision. The aim of this paper is to apply the FATD to an assessment of food provision in a long stay, ‘well’, group setting to determine its usefulness as a tool. A detailed menu review was conducted in a 1000 bed male prison, including verification of all recipes. Full diet histories were collected on 106 prisoners which included foods consumed from the menu and self funded snacks. Both the menu and diet histories were analysed according to core foods, with recipes used to assist in quantification of mixed dishes. Comparison was made of average core foods with Foundation Diet recommendations (FDR) for males. Results showed that the standard menu provided sufficient quantity for 8 of 13 FDRs, however was low in nuts, legumes, refined cereals and marginally low in fruits and orange vegetables. The average prisoner diet achieved 9 of 13 FDRs, notably with margarines and oils less than half and legumes one seventh of recommended. Overall, although the menu and prisoner diets could easily be assessed using the FDRs, it was not consistent with recommendations. In long stay settings other Nutrient Reference Values not modelled in the FATDS need consideration, in particular, Suggested Dietary Targets and professional judgement is required in interpretation.
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Client puzzles are cryptographic problems that are neither easy nor hard to solve. Most puzzles are based on either number theoretic or hash inversions problems. Hash-based puzzles are very efficient but so far have been shown secure only in the random oracle model; number theoretic puzzles, while secure in the standard model, tend to be inefficient. In this paper, we solve the problem of constucting cryptographic puzzles that are secure int he standard model and are very efficient. We present an efficient number theoretic puzzle that satisfies the puzzle security definition of Chen et al. (ASIACRYPT 2009). To prove the security of our puzzle, we introduce a new variant of the interval discrete logarithm assumption which may be of independent interest, and show this new problem to be hard under reasonable assumptions. Our experimental results show that, for 512-bit modulus, the solution verification time of our proposed puzzle can be up to 50x and 89x faster than the Karame-Capkum puzzle and the Rivest et al.'s time-lock puzzle respectively. In particular, the solution verification tiem of our puzzle is only 1.4x slower than that of Chen et al.'s efficient hash based puzzle.
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We introduce the concept of Revocable Predicate Encryption (RPE), which extends current predicate encryption setting with revocation support: private keys can be used to decrypt an RPE ciphertext only if they match the decryption policy (defined via attributes encoded into the ciphertext and predicates associated with private keys) and were not revoked by the time the ciphertext was created. We formalize the notion of attribute hiding in the presence of revocation and propose an RPE scheme, called AH-RPE, which achieves attribute-hiding under the Decision Linear assumption in the standard model. We then present a stronger privacy notion, termed full hiding, which further cares about privacy of revoked users. We propose another RPE scheme, called FH-RPE, that adopts the Subset Cover Framework and offers full hiding under the Decision Linear assumption in the standard model. The scheme offers very flexible privacy-preserving access control to encrypted data and can be used in sender-local revocation scenarios.
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The judgement in Hennessey Glass and Aluminium Pty Ltd v Watpac Australia Pty Ltd [2007] QDC 57 McGill DCJ provides valuable guidance for practitioners as to whether a range of particular costs items should be permitted on an assessment on the standard basis, and the amounts which should be allowed for such items. The items in issue included counsel’s fees and fees paid to expert witnesses. The decision also examined GST implications for the recovery of legal costs.
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Secrecy of decryption keys is an important pre-requisite for security of any encryption scheme and compromised private keys must be immediately replaced. \emph{Forward Security (FS)}, introduced to Public Key Encryption (PKE) by Canetti, Halevi, and Katz (Eurocrypt 2003), reduces damage from compromised keys by guaranteeing confidentiality of messages that were encrypted prior to the compromise event. The FS property was also shown to be achievable in (Hierarchical) Identity-Based Encryption (HIBE) by Yao, Fazio, Dodis, and Lysyanskaya (ACM CCS 2004). Yet, for emerging encryption techniques, offering flexible access control to encrypted data, by means of functional relationships between ciphertexts and decryption keys, FS protection was not known to exist.\smallskip In this paper we introduce FS to the powerful setting of \emph{Hierarchical Predicate Encryption (HPE)}, proposed by Okamoto and Takashima (Asiacrypt 2009). Anticipated applications of FS-HPE schemes can be found in searchable encryption and in fully private communication. Considering the dependencies amongst the concepts, our FS-HPE scheme implies forward-secure flavors of Predicate Encryption and (Hierarchical) Attribute-Based Encryption.\smallskip Our FS-HPE scheme guarantees forward security for plaintexts and for attributes that are hidden in HPE ciphertexts. It further allows delegation of decrypting abilities at any point in time, independent of FS time evolution. It realizes zero-inner-product predicates and is proven adaptively secure under standard assumptions. As the ``cross-product" approach taken in FS-HIBE is not directly applicable to the HPE setting, our construction resorts to techniques that are specific to existing HPE schemes and extends them with what can be seen as a reminiscent of binary tree encryption from FS-PKE.