Is there an optimal board size?

This research quantitatively examines the determinants of board size and the consequence it has on the performance of large companies in Australia. In line with international and the prevalent United States research the results suggest that there is no significant relationship between board size and their subsequent performance. In examining whether more complex operations require larger boards it was found that larger firms or firms with more lines of business tended to have more directors. Data analysis from the research supports the proposition that blockholders could affect management practices and that they enhances performance as measured by shareholder return.

Security of employee entitlements : corporate governance issues

Following the collapse across the last decade of a number of large organizations such as Enron in the USA and several domestic organizations including Ansett Airlines, HIH Insurance and One.Tel, much discussion has ensued about the need to secure employee entitlements. However, tangible improvements in this area are elusive. Good corporate governance policies would suggest that deferred obligations as well as current debts should not be neglected and that appropriate arrangements be put in place to adequately fund employee entitlements. In this paper we consider recent Australian attempts to introduce better governance of employee entitlements.

Changes in accountancy costs for Tasmanian SMEs implementing computerised accounting systems

There have been powerful incentives for Tasmanian Small and Medium-sized Enterprises (SMEs) to adopt information technology to enable them to remain competitive and to comply with legislative regulations. This research study was undertaken to establish whether SMEs implementing computerised accounting systems have a subsequent change in their external accountancy fees. The research study employed a quantitative methodology using survey questionnaires. The study found that in less than 3% of cases SMEs reported a decrease in accountancy fees, in almost 45% of cases the organisation actually experienced a slight to substantial fee increase while 52% reported no change in accountancy fees.

That's a rap : the making of an Australian hip hop integrated musical film

To date, the majority of films that utilise or feature hip hop music and culture, have either been in the realms of documentary, or in ‘show musicals’ (where the film musical’s device of characters’ bursting into song, is justified by the narrative of a pursuit of a career in the entertainment industry). Thus, most films that feature hip hop expression have in some way been tied to the subject of hip hop. A research interest and enthusiasm was developed for utilising hip hop expression in film in a new way, which would extend the narrative possibilities of hip hop film to wider topics and themes. The creation of the thesis film Out of My Cloud, and the writing of this accompanying exegesis, investigates a research concern of the potential for the use of hip hop expression in an ‘integrated musical’ film (where characters’ break into song without conceit or explanation). Context and rationale for Out of My Cloud (an Australian hip hop ‘integrated musical’ film) is provided in this writing. It is argued that hip hop is particularly suitable for use in a modern narrative film, and particularly in an ‘integrated musical’ film, due to its: current vibrancy and popularity, rap (vocal element of hip hop) music’s focus on lyrical message and meaning, and rap’s use as an everyday, non-performative method of communication. It is also argued that Australian hip hop deserves greater representation in film and literature due to: its current popularity, and its nature as a unique and distinct form of hip hop. To date, representation of Australian hip hop in film and television has almost solely been restricted to the documentary form. Out of My Cloud borrows from elements of social realist cinema such as: contrasts with mainstream cinema, an exploration/recognition of the relationship between environment and development of character, use of non-actors, location-shooting, a political intent of the filmmaker, displaying sympathy for an underclass, representation of underrepresented character types and topics, and a loose narrative structure that does not offer solid resolution. A case is made that it may be appropriate to marry elements of social realist film with hip hop expression due to common characteristics, such as: representation of marginalised or underrepresented groups and issues in society, political objectives of the artist/s, and sympathy for an underclass. In developing and producing Out of My Cloud, a specific method of working with, and filming actor improvisation was developed. This method was informed by improvisation and associated camera techniques of filmmakers such as Charlie Chaplin, Mike Leigh, Khoa Do, Dogme 95 filmmakers, and Lars von Trier (post-Dogme 95). A review of techniques used by these filmmakers is provided in this writing, as well as the impact it has made on my approach. The method utilised in Out of My Cloud was most influenced by Khoa Do’s technique of guiding actors to improvise fairly loosely, but with a predetermined endpoint in mind. A variation of this technique was developed for use in Out of My Cloud, which involved filming with two cameras to allow edits from multiple angles. Specific processes for creating Out of My Cloud are described and explained in this writing. Particular attention is given to the approaches regarding the story elements and the music elements. Various significant aspects of the process are referred to including the filming and recording of live musical performances, the recording of ‘freestyle’ performances (lyrics composed and performed spontaneously) and the creation of a scored musical scene involving a vocal performance without regular timing or rhythm. The documentation of processes in this writing serve to make the successful elements of this film transferable and replicable to other practitioners in the field, whilst flagging missteps to allow fellow practitioners to avoid similar missteps in future projects. While Out of My Cloud is not without its shortcomings as a short film work (for example in the areas of story and camerawork) it provides a significant contribution to the field as a working example of how hip hop may be utilised in an ‘integrated musical’ film, as well as being a rare example of a narrative film that features Australian hip hop. This film and the accompanying exegesis provide insights that contribute to an understanding of techniques, theories and knowledge in the field of filmmaking practice.

Identifying the extent, motivations and barriers to outsourcing of accounting services.

In this paper we analyse the oursourcing of accounting services. The extent to which firms are currently outsourcing, or considering outsourcing such services, and the motivations and barriers associated with outsourcing are identified. Empirical data from a random sample of accounting firms are used in this analysis. Data indicate that the majority of accounting firms are either currently outsourcing or considering outsourcing and that they exopect the volume of oursourced services to increase. In contrast to the scholarly literature advocating labor arbitrage as the primary driver for organizations choosing to outsource, in this study it was found that the main factors underpinning the decision to outsource were the expediting of service delivary to clients, and to enable the firm to focus on its core competencies.

A generic implementation framework for stereo matching algorithms

Traditional area-based matching techniques make use of similarity metrics such as the Sum of Absolute Differences(SAD), Sum of Squared Differences (SSD) and Normalised Cross Correlation (NCC). Non-parametric matching algorithms such as the rank and census rely on the relative ordering of pixel values rather than the pixels themselves as a similarity measure. Both traditional area-based and non-parametric stereo matching techniques have an algorithmic structure which is amenable to fast hardware realisation. This investigation undertakes a performance assessment of these two families of algorithms for robustness to radiometric distortion and random noise. A generic implementation framework is presented for the stereo matching problem and the relative hardware requirements for the various metrics investigated.

Sociocultural affordances of online peer engagement

University learning increasingly includes online learning experiences embedded within teaching with the dual policy intentions of increasing flexibility and learner engagement. In this research project, three university lecturers from different teaching contexts selected technologies for online learning to enhance learner engagement by encouraging peer learning. A sociocultural view of learning was used to conceptualise the technological and social affordances that might enable student peer participation and engagement. The research explored the question: “What are the benefits and barriers experienced by students engaging in online peer collaboration?” Students reported benefits including a sense of belonging that enhanced motivation, and professional identity. This article also reports on some of the challenges for students and University academics when engaging in online learning communities.

Circulating microRNAs involved in multiple sclerosis

Multiple sclerosis (MS) is an immune-mediated, demyelinating and neurodegenerative disease of the central nervous system. After traumatic brain injury, it is the leading cause of neurology disability in young adults. Considerable advances have been made in identifying genes involved in MS but the genetic and phenotypic complexity associated with this disease significantly hinders any progress. A novel class of small RNA molecules, microRNAs (miRNAs) has acquired much attention because they regulate the expression of up to 30% of protein-coding genes and may play a pivotal role in the development of many, if not all, complex diseases. Seven published studies investigated miRNAs from peripheral blood mononuclear cells, CD4+, CD8+ T cell, B lymphocytes, peripheral blood leukocytes, whole blood and brain astrocytes with MS risk. The absence of MS studies investigating plasma miRNA prompted the current investigation of identifying a circulating miRNA signature in MS. We conducted a microarray analysis of over 900 known miRNA transcripts from plasma samples collected from four MS individuals and four sex-aged and ethnicity matched healthy controls. We identified six plasma miRNA (miR-614, miR-572, miR-648, miR-1826, miR-422a and miR-22) that were significantly up-regulated and one plasma miRNA (miR-1979) that was significantly down-regulated in MS individuals. Both miR-422a and miR-22 have previously been implicated in MS. The present study is the first to show a circulating miRNA signature involved in MS that could serve as a potential prognostic and diagnostic biomarker for MS.

An overview of Australian intrans*igence : a systemic Pandora’s Box

Despite the fact that Australia is a socially progressive country and boasts one of the largest Gender Dysphoria Clinics in the Southern Hemisphere, delivering services for almost four decades, Australian Governments fail to arrive at any consensus on the legal and human rights approaches to Trans*people. The subsequent lack of recognition does little more than increase the levels of frustration of and the continued discrimination to Trans*people, including adverse mental health problems, in this country. The purpose of this presentation is to provide an overview of the Australian systems that govern Trans*people and to identify how Trans*identities are manipulated in our Federal system of government; a system which offers little to protect the human rights of Trans*people. In order to contextualise the Australian situation, I commence with a brief description on the layers of government which will include how Australian Trans*people are currently protected under the law in those jurisdictions. I then present some of the impracticalities endured by the transitioning individual (single or married) including change of documentation and legal gender status before, during and after surgical transition for both those born on and off shore. This presentation will also include discussion of legislation that has been described by Trans*advocates as “Gesture”, “Cart before the Horse” and “Harmful”. I will conclude with a way forward by suggesting the development of a coordinated all of government approach in consultation with key stakeholders for “Trans* Friendly Legislation” to improve the human and legal rights, and ultimately the health and wellbeing of Australian Trans*identities.

Outsourcing income tax returns : convenient and/or controversial

This paper investigates the outsourcing of income tax return preparation by Australian accounting firms. It identifies the extent to which firms are currently outsourcing accounting services or considering outsourcing accounting services, with a focus on personal and business income tax return preparation. The motivations and barriers for outsourcing by Australian accounting firms are also considered in this paper. Privacy, security of client data, and the competence of the outsourcing provider's staff have been identified as risks associated with outsourcing. An expectation relating to confidentiality of client data is also examined in this paper. Statistical analysis of data collected from a random sample of Australian accounting firms using a survey questionnaire provided the empirical data for the paper. The results indicate that the majority of Australian accounting firms are either currently outsourcing or considering outsourcing accounting services, and firms are outsourcing taxation preparation both onshore and offshore. The results also indicate that firms expect the volume of outsourced work to increase in the future. In contrast to the literature identifying labour arbitrage as the primary driver for organisations choosing to outsource, this study found that the main factors considered by accounting firms in the decision to outsource were to expedite delivery of services to clients and to enable the firm to focus on core competencies. Data from this study also supports the literature which ndicates that not all tax practitioners are adhering to codes of conduct in relation to client confidentiality. Research identifying the extent to which accounting services are outsourced is limited, therefore significant contributions to the academic literature and the accounting profession are provided by this ndicates that not all tax practitioners are adhering to codes of conduct in relation to client confidentiality. Research identifying the extent to which accounting services are outsourced is limited, therefore significant contributions to the academic literature and the accounting profession are provided by this study.

The outsourcing of accounting services and the subsequent accounting education implications

This paper examines the outsourcing of accounting services by Australian accounting firms. It considers what, if any, impact the outsourcing of accounting services may have on accounting graduates if entry level tasks normally completed by graduates are sent to offshore processing centres. This paper categorises the most important prerequisite skills requirements of new junior employees identified by accounting firms in Australia.

Variation in BMPR1B, TGFRB1 and BMPR2 and control of dizygotic twinning

Genes in the TGF9 signaling pathway play important roles in the regulation of ovarian follicle growth and ovulation rate. Mutations in three genes in this pathway, growth differentiation factor 9 (GDF9), bone morphogenetic protein 15 (BMP15) and the bone morphogenetic protein receptor B 1 (BMPRB1), influence dizygotic (DZ) twinning rates in sheep. To date, only variants in GDF9 and BMP15, but not their receptors transforming growth factor ss receptor 1 (TGFBR1), bone morphogenetic protein receptor 2 (BMPR2) and BMPR1B, have been investigated with respect to their roles in human DZ twinning. We screened for rare and novel variants in TGFBR1, BMPR2 and BMPR1B in mothers of dizygotic twins (MODZT) from twin-dense families, and assessed association between genotyped and imputed variants and DZ twinning in another large sample of MODZT. Three novel variants were found: a deep intronic variant in BMPR2, and one intronic and one non-synonymous exonic variant in BMPRB1 which would result in the replacement of glutamine by glutamic acid at amino acid position 294 (p.Gln294Glu). None of these variants were predicted to have major impacts on gene function. However, the p.Gln294Glu variant changes the same amino acid as a sheep BMPR1B functional variant and may have functional consequences. Six BMPR1B variants were marginally associated with DZ twinning in the larger case-control sample, but these were no longer significant once multiple testing was taken into account. Our results suggest that variation in the TGF9 signaling pathway type II receptors has limited effects on DZ twinning rates in humans.

"Why are you crying? You got what you wanted!": Psychosocial experiences of sex reassignment surgery

Little is known about the psychosocial needs of trans individuals as they make the surgical transition to their preferred gender. This qualitative study explored the lived experiences of 14 Australian trans men and women, aged between 25 and 78 who had undergone sex reassignment surgery to determine if their needs were met. The key findings suggest that while the surgery met their personal needs, there are inconsistencies in the level of care and support provided at the medical level throughout the transition process. In legal terms, the complex legislative framework does little but increase the psychosocial burden of Australian trans people.