Accounting at home in developing economies : Current practices and implications for the accounting professional

We determine the extent of accounting at home in developing economies in this research. We then consider the role of the accounting profession may have in promoting accounting values at home. A language of business, accounting today plays a fundamental support role within the business community to evaluate the impact past decisions, and foresees directions for future initiatives. Sound accounting practices are fundamental to ensure symmetrical information dissemination across various stakeholders. Accounting literature has sought to investigate a number of questions that attempt to improve the practice of accounting in the corporate world. Equally, we must obtain adequate understanding of how we use accounting in our everyday life, and how accounting could assist the people most affected by the effects of accounting scandals, economic conditions, and corporate collapses.

Simple as ABC? An examination of Activity Based Costing (ABC) Implementation in Fiji

We review the level of Activity Based Costing (ABC) in Fiji in this article. This exercise is important in furthering our understanding of the use of ABC in Fiji. ABC is a popular costing system and strategic tool for organizations in developed countries (Chenhall and Langfield-Smith 1998). However, little is known about the benefits and challenges of implementing ABC in developing countries. Such an understanding could stimulate discussion on the development or modification of ABC to suit developing country circumstances. The article also has a practical objective in informing and education organizations in Fiji regarding the benefits and challenges of ABC implementation in Fiji and also provides practical suggestions for improving and easing the implementation of ABC.

Unsupervised multi-label text classification using a world knowledge ontology

The development of text classification techniques has been largely promoted in the past decade due to the increasing availability and widespread use of digital documents. Usually, the performance of text classification relies on the quality of categories and the accuracy of classifiers learned from samples. When training samples are unavailable or categories are unqualified, text classification performance would be degraded. In this paper, we propose an unsupervised multi-label text classification method to classify documents using a large set of categories stored in a world ontology. The approach has been promisingly evaluated by compared with typical text classification methods, using a real-world document collection and based on the ground truth encoded by human experts.

Text mining in negative relevance feedback

It is a big challenge to clearly identify the boundary between positive and negative streams. Several attempts have used negative feedback to solve this challenge; however, there are two issues for using negative relevance feedback to improve the effectiveness of information filtering. The first one is how to select constructive negative samples in order to reduce the space of negative documents. The second issue is how to decide noisy extracted features that should be updated based on the selected negative samples. This paper proposes a pattern mining based approach to select some offenders from the negative documents, where an offender can be used to reduce the side effects of noisy features. It also classifies extracted features (i.e., terms) into three categories: positive specific terms, general terms, and negative specific terms. In this way, multiple revising strategies can be used to update extracted features. An iterative learning algorithm is also proposed to implement this approach on RCV1, and substantial experiments show that the proposed approach achieves encouraging performance.

Multimodal and monomodal discourses of marketization in higher education : power, ideology, and the absence of the image

The ubiquity of multimodality in hypermedia environments is undeniable. Bezemer and Kress (2008) have argued that writing has been displaced by image as the central mode for representation. Given the current technical affordances of digital technology and user-friendly interfaces that enable the ease of multimodal design, the conspicuous absence of images in certain domains of cyberspace is deserving of critical analysis. In this presentation, I examine the politics of discourses implicit within hypertextual spaces, drawing textual examples from a higher education website. I critically examine the role of writing and other modes of production used in what Fairclough (1993) refers to as discourses of marketisation in higher education, tracing four pervasive discourses of teaching and learning in the current economy: i) materialization, ii) personalization, iii) technologisation, and iv) commodification (Fairclough, 1999). Each of these arguments is supported by the critical analysis of multimodal texts. The first is a podcast highlighting the new architectonic features of a university learning space. The second is a podcast and transcript of a university Open Day interview with prospective students. The third is a time-lapse video showing the construction of a new science and engineering precinct. These three multimodal texts contrast a final web-based text that exhibits a predominance of writing and the powerful absence or silencing of the image. I connect the weightiness of words and the function of monomodality in the commodification of discourses, and its resistance to the multimodal affordances of web-based technologies, and how this is used to establish particular sets of subject positions and ideologies through which readers are constrained to occupy. Applying principles of critical language study by theorists that include Fairclough, Kress, Lemke, and others whose semiotic analysis of texts focuses on the connections between language, power, and ideology, I demonstrate how the denial of image and the privileging of written words in the multimodality of cyberspace is an ideological effect to accentuate the dominance of the institution.

Revising written messages

Chapter 9 provides strategies for revising professional writing style typically used in formal reports and proposals.

Key concepts in creative industries

Creativity is an attribute of individual people, but also a feature of organizations like firms, cultural institutions and social networks. In the knowledge economy of today, creativity is of increasing value, for developing, emergent and advanced countries, and for competing cities. This book is the first to present an organized study of the key concepts that underlie and motivate the field of creative industries. Written by a world-leading team of experts, it presents readers with compact accounts of the history of terms, the debates and tensions associated with their usage, and examples of how they apply to the creative industries around the world. Crisp and relevant, this is an invaluable text for students of the creative industries across a range of disciplines, especially media, communication, economics, sociology, creative and performing arts and regional studies.

New Voices, New Visions

New Voices, New Visions brings together a collection of papers that engage with the ideas of nation, identity and place. The title New Voices, New Visions harks back to earlier scholarship that endeavoured to explore these issues. It therefore makes links between old and new stories of Australian identity, tracing the continuities, shifts and changes in how Australia is imagined. The collection is deliberately interdisciplinary, gathering work by historians, literary and film scholars, communication and cultural theorists, political scientists and sociologists. This mixed perspectives enables the reader to trace ideas, concepts and theories across a range of disciplines and understand the distinctive ways in which different disciplines engage with ideas of nation, space and Australian identity. The book is written in an engaging and accessible manner, making it an excellent text for undergraduate and postgraduate students in the fields of Australian Studies. It will be especially useful for the growing number of students living outside Australia who engage with Australian literature and culture. The book provides a range of topics that introduces students to key issues and concepts. It also situates these ideas in historical context. New Voices, New Visions engages with key contemporary issues in everyday Australian life: environment and climate change, immigration, consumerism, travel and cities. It explores these various topics by considering case studies, both contemporary and historical. For example the issue of attitudes to Asia are analysed through art; the topic of national symbols through the case of the crocodile; approaches to immigration via a popular reality television programme.

Active text perception for mobile robots

Our everyday environment is full of text but this rich source of information remains largely inaccessible to mobile robots. In this paper we describe an active text spotting system that uses a small number of wide angle views to locate putative text in the environment and then foveates and zooms onto that text in order to improve the reliability of text recognition. We present extensive experimental results obtained with a pan/tilt/zoom camera and a ROS-based mobile robot operating in an indoor environment.

Starter packs : a good start to therapy?

Samples of drugs are often given to doctors by pharmaceutical representatives as part of a marketing strategy. Despite the well described advantages of drug samples, little has been published on the potential adverse outcomes. A series of consumer calls to the Adverse Medicine Events Line has highlighted concerns regarding the quality use of medicines associated with drug samples. The most commonly reported problems were drug samples being supplied to patients with inadequate information regarding dosage, administration, storage and possible adverse effects. In addition, some patients were given excessive quantities of a drug. To reduce such adverse outcomes, the drug industry, health professionals and consumers should be aware of the potential problems associated with starter packs.

Goodbye TAIS and thanks for all the information

The Therapeutic Advice and Information Service was funded by the National Prescribing Service to provide a national drug information service for health professionals working in the community. For ten years the service achieved high levels of client satisfaction, and reached its contracted target of 6000 enquiries about medicines per year, however the service ceased on 30 June 2010.

Representation of assertions in clinical free-­text using SNOMED CT

Information retrieval (IR) by clinicians in the healthcare setting is critical for informing clinical decision-making. However, a large part of this information is in the form of free-text and inhibits clinical decision support and effective healthcare services. This makes meaningful use of clinical free-­text in electronic health records (EHRs) for patient care a difficult task. Within the context of IR, given a repository of free-­text clinical reports, one might want to retrieve and analyse data for patients who have a known clinical finding.

Income Tax : Text, Materials and Essential Cases [8th ed.]

Tax law and policy is a vital part of Australian society. Australian society insists that the Federal Government provide extensive public programs, such as health services, education, social security, foreign aid, legal infra¬structure, regulation, police services, national defence and funding for sports development. These programs are costly to provide and are funded by taxation. The aim of this book is to introduce and explain the principles of tax law and tax policy in plain English. The book contains detailed commentary on tax principles together with extracts from cases and materials that illustrate the application of the principles. The book considers tax policy and the economic and social aspects of tax law. While tax students must develop technical competence in tax law, given the speed with which changes are made to the technical details of tax law, it is also important to grasp tax principles and policy to understand why tax law has changed or why it should change. The chapters are structured to direct readers to the key provisions of the tax law. Each case is introduced by an explanation of the facts, followed by the taxpayer’s arguments, the Commissioner’s assertions and the decision of the Administrative Appeals Tribunal or a court. The commentary guides readers through the issues considered in the judgments. The book contains extracts from: articles; materials dealing with tax policy; and the Commissioner’s rulings. The book also has references for further reading and medium-neutral citations (Internet citations) for cases decided since 1998.