Investigating international accounting standard setting : the black box of IFRS 6

This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its Issues Paper, the IASB recommended that the successful efforts method be mandated for pre-production costs, eliminating the choice previously available between full cost and successful efforts methods. In spite of the endorsement of this view by a majority of the constituents who responded to the Issues Paper, the final outcome changed nothing, with choice being retained. A compelling explanation of this disparity between the visible inputs and outputs of the standard setting process is the existence of a “black box”, in which powerful extractive industries entities and coalitions covertly influenced the IASB to secure their own ends and ensure that the status quo was maintained

The iPhone Moment, the Apple Brand and the creative consumer : From “hackability and usability” to cultural generativity

In this chapter I position the iPhone as a “moment” in the history of cultural technologies. Drawing predominantly on advertising materials and public conversations about other "moments" in the history of personal computing and focusing on Apple’s role in this history, I argue that the design philosophy, marketing, and business models behind the iPhone (and now the iPad) have decisively reframed the values of usability that underpin software and interface design in the consumer technology industry, marking a distinctive shift in the history and contested futures of digital culture.

Abstraction as noise : enhancing the poetic

Abstraction in its resistance to evident meaning has the capacity to interrupt or at least provide tools with which to question an overly compliant reception of the information to which we are subject. It does so by highlighting a latency or potentiality inherent in materiality that points to the possibility of a critical resistance to this ceaseless flow of sound/image/data. This resistance has been remarked on in differing ways by a number of commentators such as Lyotard, in his exploration of the avant-garde and the sublime for example. This joint paper will initially map the collaborative project by Daniel Mafe and Andrew Brown, Affecting Interference which conjoins painting with digital sound and animations into a single, large scale, immersive exhibition/installation. The work acts as an interstitial point between contrasting approaches to abstraction: the visual and aural, the digital and analogue. The paper will then explore the ramifications of this through the examination of abstraction as ‘noise’, that is as that raw inassimilable materiality, within which lays the creative possibility to forge and embrace the as-yet-unthought and almost-forgotten. It does so by establishing a space for a more poetic and slower paced critical engagement for the viewing and receiving information or data. This slowing of perception through the suspension of easy recognition runs counter to our current ‘high performance’ culture, and it’s requisite demand for speedy assimilation of content, representing instead the poetic encounter with a potentiality or latency inherent in the nameless particularity of that which is.

The rise of government in Early Childhood Education and Care following the Child Care Act 1972 : the lasting legacy of the 1990s in setting the reform agenda for ECEC in Australia

Less than twenty years on from the proclamation of the Child Care Act 1972, and introduction of funding for not-for-profit child care centres, a series of market-driven public policies paved the way for the emergence of Australia’s current ECEC quasi-market. Seeking to respond to increasing demand for work-related child care in the 1990s, and to manage associated costs, a succession of Australian Governments turned to market theory and New Public Management (NPM) principles to inform ECEC policy. Reflecting on an era of high policy activity within ECEC, this paper examines a series of policy events and texts that set the course for the reform agenda that was to ensue in ECEC.

Setting the research agenda in IHRM

Firstly, on behalf of the secretariat that has coordinated these meetings every two years since 1985, our thanks to the organising committee here at the University of Economics in Cracow, Poland, for hosting this conference. I was asked to offer comment on the research agenda. There are many famous names to refer to. Two Australian colleagues here today are Peter Dowling and Helen De Cieri, longtime stalwarts of the field of IHRM. I acknowledge their contributions over many years, along with Randy Schuler and Denise Welch, and Dennis Briscoe. Other names such as Rosalie Tung, Pawan Bhudwhar, Michael Morley, Paul Sparrow and Wayne Cascio are known to us all. Their books have become classics. One example is the 700 page benchmark 2012 work by Chris Brewster and Wolfgang Mayrhofer, Handbook of Research on Comparative Human Resource Management (Brewster & Mayrhofer, 2012). More recently, in a book published by Cambridge University press in 2014, Mustafa Özbilgin, Dimitria Groutsis and William Harvey offer students a very accessible overview of the basics in IHRM (Ozbilgin, Groutsis, & Harvey, 2014). As for a research agenda, there are excellent literature reviews to which I would refer you, such as those by people who over the years have been frequent participants at this conference (Tarique & Schuler, 2010), (Farndale, Scullion, & Sparrow, 2010), and (Scullion & Collings, 2011).

Setting the agenda, influencing public opinion, and advocating for social change

This study seeks to contribute to the systematic explanation of journalists’ professional role orientations. Focusing on three aspects of journalistic interventionism – the importance of setting the political agenda, influencing public opinion and advocating for social change – multilevel analyses found substantive variation in interventionism at the individual level of the journalist, the level of the media organizations, and the societal level. Based on interviews with 2100 journalists from 21 countries, findings affirm theories regarding a hierarchy of influences in news work. We found journalists to be more willing to intervene in society when they work in public media organizations and in countries with restricted political freedom. An important conclusion of our analysis is that journalists’ professional role orientations are also rooted within perceptions of cultural and social values. Journalists were more likely to embrace an interventionist role when they were more strongly motivated by the value types of power, achievement and tradition.

End-of-life care in the intensive care setting : a descriptive exploratory qualitative study of nurses' beliefs and practices

Background: End-of-life care is a significant component of work in intensive care. Limited research has been undertaken on the provision of end-of-life care by nurses in the intensive care setting. The purpose of this study was to explore the end-of-life care beliefs and practices of intensive care nurses. Methods: A descriptive exploratory qualitative research approach was used to invite a convenience sample of five intensive care nurses from one hospital to participate in a semi-structured interview. Interview transcripts were analysed using an inductive coding approach. Findings: Three major categories emerged from analysis of the interviews: beliefs about end-of-life care, end-of-life care in the intensive care context and facilitating end-of-life care. The first two categories incorporated factors contributing to the end-of-life care experiences and practices of intensive care nurses. The third category captured the nurses’ end-of-life care practices. Conclusions: Despite the uncertainty and ambiguity surrounding end-of-life care in this practice context, the intensive care setting presents unique opportunities for nurses to facilitate positive end-of-life experiences and nurses valued their participation in the provision of end-of-life care. Care of the family was at the core of nurses’ end-of-life care work and nurses play a pivotal role in supporting the patient and their family to have positive and meaningful experiences at the end-of-life.Variation in personal beliefs and organisational support may influence nurses’ experiences and the care provided to patients and their families. Strategies to promote an organisational culture supportive of quality end-of-life care practices, and to mentor and support nurses in the provision of this care are needed.

Assessment of applicability and transferability of evidence-based antenatal interventions to the Australian indigenous setting

There is a need for public health interventions to be based on the best available evidence. Unfortunately, well-conducted studies from settings similar to that in which an intervention is to be implemented are often not available. Therefore, health practitioners are forced to make judgements about proven effective interventions in one setting and their suitability to make a difference in their own setting. The framework of Wang et al. has been proposed to help with this process. This paper provides a case study on the application of the framework to a decision-making process regarding antenatal care in Aboriginal and Torres Strait Islander communities in Queensland. This method involved undertaking a systematic search of the current available evidence, then conducting a second literature search to determine factors that may affect the applicability and transferability of these interventions into these communities. Finally, in consideration of these factors, clinical judgement decisions on the applicability and transferability of these interventions were made. This method identified several interventions or strategies for which there was evidence of improving antenatal care or outcomes. By using the framework, we concluded that several of these effective interventions would be feasible in Aboriginal and Torres Strait Islander communities within Queensland.

The Sessional Academic Success (SAS) project

The Sessional Academic Success (SAS) project is a sustainable, distributed model for supporting sessional staff at QUT. Developed by the Learning and Teaching Unit. SAS complements our Sessional Academic Program (SAP): a sequence of formal academic development workshops explained in complementary nomination. SAS recognises that while these programs are very well received and a crucial aspect of preparing and advancing sessional teachers, they are necessarily encapsulated in the moment of their delivery and are generic, as they address all faculties (with their varied cultures, processes and pedagogies). The SAS project extends this formal, centrally offered activity into local, ‘just in time’, ongoing support within schools. It takes a distributed leadership approach. Experienced sessional academics are recruited and employed as Sessional Academic Success Advisors (SASAs). They provide sessional staff in their schools with contextually specific, needs based, peer-to-peer development opportunities; one-on-one advice on classroom management and strategies for success; and help to trouble-shoot challenges. The SASAs are trained by the Learning and Teaching Unit co-ordinator, and ongoing support is provided centrally and by school-based co-ordinators. This team approach situates the SASAs at the centre of an organisation map (see diagram of support relationships below). The SAS project aims to support sessional staff in their professional development by: • Offering contextual, needs-based support at school level by harnessing local expertise; • Providing further development opportunities that are local and focal; SAS aims to retain Sessional Staff by: • Responding to self-nominated requests for support and ‘just in time’, safe and reliable advice in times of need; • Building sessional staff confidence through help with dealing with challenges from a trusted peer; • Building a supportive academic community for sessional staff, which helps them feel a part of faculty life, and a community of teaching practice. SAS aims to support sessional staff in the development of academic teaching careers by: • Recognising the capacity of experienced sessional staff to support their peers in ways that are unique, valuable and valued and providing the agency to do so; • Providing career advancement and leadership opportunities for sessional staff. SAS takes unique approaches within each school using strategies such as: • Welcomes and schools orientation by SASAs; • Regular check ins; face-to-face advice and online support; • Compiling local resources to complement university wide resources. • Sessional-to-sessional ‘just in time’ training (eg. assessment and marking when marking commences); • Peer feedback and mentoring (the opportunities to sit in more experiences sessionals’ classes; • Sessional staff awards (nominated by students); • Communities of practice to discuss topics and issues with a view to (and support for) publishing on learning and teaching. In these ways, SASAs complement support offered by unit coordinators, administrators, and the Learning and Teaching Unit. Pairing senior and ‘understudy’ advisors ensures a line of succession, sustainability and continuity. A pilot program commenced in 2012 involving three schools (Psychology and Social Work; Electrical Engineering and Computer Science; Media, Entertainment and Creative Arts). It will be expanded across schools in 2013.

The Craving Experience Questionnaire : a brief, theory-based measure of consummatory desire and craving

Background and Aims Research into craving is hampered by lack of theoretical specification and a plethora of substance-specific measures. This study aimed to develop a generic measure of craving based on elaborated intrusion (EI) theory. Confirmatory factor analysis (CFA) examined whether a generic measure replicated the three-factor structure of the Alcohol Craving Experience (ACE) scale over different consummatory targets and time-frames. Design Twelve studies were pooled for CFA. Targets included alcohol, cigarettes, chocolate and food. Focal periods varied from the present moment to the previous week. Separate analyses were conducted for strength and frequency forms. Setting Nine studies included university students, with single studies drawn from an internet survey, a community sample of smokers and alcohol-dependent out-patients. Participants A heterogeneous sample of 1230 participants. Measurements Adaptations of the ACE questionnaire. Findings Both craving strength [comparative fit indices (CFI = 0.974; root mean square error of approximation (RMSEA) = 0.039, 95% confidence interval (CI) = 0.035–0.044] and frequency (CFI = 0.971, RMSEA = 0.049, 95% CI = 0.044–0.055) gave an acceptable three-factor solution across desired targets that mapped onto the structure of the original ACE (intensity, imagery, intrusiveness), after removing an item, re-allocating another and taking intercorrelated error terms into account. Similar structures were obtained across time-frames and targets. Preliminary validity data on the resulting 10-item Craving Experience Questionnaire (CEQ) for cigarettes and alcohol were strong. Conclusions The Craving Experience Questionnaire (CEQ) is a brief, conceptually grounded and psychometrically sound measure of desires. It demonstrates a consistent factor structure across a range of consummatory targets in both laboratory and clinical contexts.

Nutritional risk of cancer patients receiving chemotherapy in the ambulatory care setting : a prospective study

Background Cancer itself can alter the metabolic and physiologic of the body's nutritional needs. As a result, some patients experience some degree of weight loss before the start of the treatment. Aim The aim of the study was to determine at which chemotherapy treatment cycle patients with cancer begin to exhibit signs and symptoms of malnutrition. Methods A prospective descriptive correlational design was used to assess the nutritional risk of 111 patients with cancer receiving chemotherapy in the ambulatory setting. The data were collected by using a nutritional screening tool. Findings The prevalence of malnutrition risk was 45% in patients undergoing the first cycle of chemotherapy. Patients who received the first three cycles of chemotherapy were 2.62 times more likely to develop malnutrition than those who received seven or more cycles. The risk of developing malnutrition varies depending on the type of cancer, the types of chemotherapy regime, the number of chemotherapy cycles, body mass index and the stage of cancer. Conclusion The study found about half of the patients had developed signs and symptoms of nutritional risk at cycle one. Hence, nutritional support may be required even before the start of chemotherapy.

Improvements to the design of Litesteel Beams undergoing lateral distortional buckling

An Australian manufacturer has recently developed an innovative group of cold-formed steel hollow flange sections, one of them is LiteSteel Beams (LSBs). The LSB sections are produced from thin and high strength steels by a patented manufacturing process involving simultaneous cold-forming and dual electric resistance welding. They have a unique geometry consisting of rectangular hollow flanges and a relatively slender web. The LSB flexural members are subjected to lateral distortional buckling effects and hence their capacities are reduced for intermediate spans. The current design rules for lateral distortional buckling were developed based on the lower bound of numerical and experimental results. The effect of LSB section geometry was not considered although it could influence the lateral distortional buckling performance. Therefore an accurate finite element model of LSB flexural members was developed and validated using experimental and finite strip analysis results. It was then used to investigate the effect of LSB geometry. The extensive moment capacity data thus developed was used to develop improved design rules for LSBs with one of them considering the LSB geometry effects through a modified slenderness parameter. The use of the new design rules gave higher lateral distortional buckling capacities for LSB sections with intermediate slenderness. The new design rule is also able to accurately predict the lateral distortional buckling moment capacities of other hollow flange beams (HFBs).

The development of a clinical learning environment scale

Within nursing, there is a strong demand for high-quality, cost-effective clinical education experiences that facilitate student learning in the clinical setting The clinical learning environment (CLE) is the interactive network of forces within the clinical setting that influence the students'clinical learning outcomes The identification of factors that characterize CLE could lead to strategies that foster the factors most predictive of desirable student learning outcomes and ameliorate those which may have a negative impact on student outcomes The CLE scale is a 23-item instrument with five subscales staff–student relationships, nurse manager commitment, patient relationships, interpersonal relationships, and student satisfaction These factors have strong substantive face validity and construct validity, as determined by confirmatory factor analysis Reliability coefficients range from high (0 85) to marginal (0 63) The CLE scale provides the educator with a valid and reliable instrument to evaluate affectively relevant factors in the CLE, direct resources to areas where improvement may be required, and nurture those areas functioning well It will assist in the application of resources in a cost-effective, efficient, productive manner, and will ensure that the clinical learning experience offers the nursing student the best possible learning outcomes

Apples, oranges and fruit salad : a Delphi study of the IMC educational mix

Once, we thought that comparing advertising and public relations was a bit like comparing apples and oranges. But with integration the new flavour, many academics are trying to cut and combine and create a fruit salad that will entice their customers and satisfy their stakeholders. While this has produced some culinary triumphs, it has also produced heartburn in equal quantity. This paper seeks the perfect recipe for integrated marketing communication (IMC) education by asking a Delphi panel of IMC champions questions relating to the place of IMC in the university setting; the teaching, research and curriculum development issues and the future for IMC education. The panel draws a chaotic picture of IMC education and identifies some important obstacles to curriculum development. It also predicts a number of key challenges for the future, including turf wars; the lack of faculty experience and enthusiasm to embrace IMC and the desperate need to grow the IMC brand. But perhaps the greatest challenge is how to create a generalist education in a culture of pecialisation that exists both in the university and in the workplace.