Accounting problems and issues in cases of municipal boundary changes

Analyses the methodologies and accounting treatments used for the transfer of assets, liabilities, revenues and expenses resulting from municipal restructuring in Victoria during the early 1990s. It was found that most municipalities adopted simple or pragmatic methods, whereby fixed assets and associated liabilities were allocated physically avoiding the need for financial valuations.

Motivation and cognitive load in the flipped classroom : definition, rationale and a call for research

Flipped classroom approaches remove the traditional transmissive lecture and replace it with active in-class tasks and pre-/post-class work. Despite the popularity of these approaches in the media, Google search, and casual hallway chats, there is very little evidence of effectiveness or consistency in understanding what a flipped classroom actually is. Although the flipped terminology is new, some of the approaches being labelled ‘flipped’ are actually much older. In this paper, we provide a catch-all definition for the flipped classroom, and attempt to retrofit it with a pedagogical rationale, which we articulate through six testable propositions. These propositions provide a potential agenda for research about flipped approaches and form the structure of our investigation. We construct a theoretical argument that flipped approaches might improve student motivation and help manage cognitive load. We conclude with a call for more specific types of research into the effectiveness of the flipped classroom approach.

Game and training load differences in elite junior Australian football

Game demands and training practices within team sports such as Australian football (AF) have changed considerably over recent decades, including the requirement of coaching staff to effectively control, manipulate and monitor training and competition loads. The purpose of this investigation was to assess the differences in external and internal physical load measures between game and training in elite junior AF. Twenty five male, adolescent players (mean ±SD: age 17.6 ± 0.5 y) recruited from three elite under 18 AF clubs participated. Global positioning system (GPS), heart rate (HR) and rating of perceived exertion (RPE) data were obtained from 32 game files during four games, and 84 training files during 19 training sessions. Matched-pairs statistics along with Cohen's d effect size and percent difference were used to compare game and training events. Players were exposed to a higher physical load in the game environment, for both external (GPS) and internal (HR, Session-RPE) load parameters, compared to in-season training. Session time (d = 1.23; percent difference = 31.4% (95% confidence intervals = 17.4 - 45.4)), total distance (3.5; 63.5% (17.4 - 45.4)), distance per minute (1.93; 33.0% (25.8 - 40.1)), high speed distance (2.24; 77.3% (60.3 - 94.2)), number of sprints (0.94; 43.6% (18.9 - 68.6)), mean HR (1.83; 14.3% (10.5 - 18.1)), minutes spent above 80% of predicted HRmax (2.65; 103.7% (89.9 - 117.6)) and Session-RPE (1.22; 48.1% (22.1 - 74.1)) were all higher in competition compared to training. While training should not be expected to fully replicate competition, the observed differences suggest that monitoring of physical load in both environments is warranted to allow comparisons and evaluate whether training objectives are being met. Key pointsPhysical loads, including intensity, are typically lower in training compared to competition in junior elite Australian football.Monitoring of player loads in team sports should include both internal and external measures.Selected training drills should look to replicate game intensities, however training is unlikely to match the overall physical demands of competition.

The relationship between cranial structure, biomechanical performance and ecological diversity in varanoid lizards

This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.Skull structure is intimately associated with feeding ability in vertebrates, both in terms of specific performance measures and general ecological characteristics. This study quantitatively assessed variation in the shape of the cranium and mandible in varanoid lizards, and its relationship to structural performance (von Mises strain) and interspecific differences in feeding ecology. Geometric morphometric and linear morphometric analyses were used to evaluate morphological differences, and finite element analysis was used to quantify variation in structural performance (strain during simulated biting, shaking and pulling). This data was then integrated with ecological classes compiled from relevant scientific literature on each species in order to establish structure-function relationships. Finite element modelling results showed that variation in cranial morphology resulted in large differences in the magnitudes and locations of strain in biting, shaking and pulling load cases. Gracile species such as Varanus salvadorii displayed high strain levels during shaking, especially in the areas between the orbits. All models exhibit less strain during pull back loading compared to shake loading, even though a larger force was applied (pull =30N, shake = 20N). Relationships were identified between the morphology, performance, and ecology. Species that did not feed on hard prey clustered in the gracile region of cranial morphospace and exhibited significantly higher levels of strain during biting (P = 0.0106). Species that fed on large prey clustered in the elongate area of mandible morphospace. This relationship differs from those that have been identified in other taxonomic groups such as crocodiles and mammals. This difference may be due to a combination of the open 'space-frame' structure of the varanoid lizard skull, and the 'pull back' behaviour that some species use for processing large prey.

The changing nature of Islamic mission: The cases of Tablighi Jama’at and the Gülen movement

David Tittensor, argues for the role of faith in development to be reconsidered in relation to the issue of bias in the provision of aid. In doing so, he draws on the works of Amartya Sen and Martha Nussbaum that seek to expand conventional understandings of aid to include wellbeing, and cites the cases of both Tablighi Jamaat and the Gülen Movement – from India and Turkey respectively – and how their religious interventions are at times precisely what Muslims are looking for.

Dynamic load variation and stability analysis in distribution networks with distributed generators

In this paper, the modeling of the distribution network is done in a different way where the distributed generator and dynamic loads are considered. Based on this modeling, this paper presents an analysis to investigate the dynamic and static load variation effect on the distribution network. Graphical interface industry software is used to conduct all the aspects of model implementation and carry out the extensive simulation studies. Here also focuses on the worst case scenario and the different fault effect on the generator. Finally, this paper presents the voltage profile for different penetration with different network configurations.

Multi-scale simulation using a hybrid mass-spring system and finite element model

Ply-scale finite element (FE) models are widely used to predict the performance of a composite structure based on material properties of individual plies. When simulating damage, these models neglect microscopic fracture processes which may have a significant effect on how a crack progresses within and between plies of a multidirectional laminate. To overcome this resolution limitation a multi-scale modelling technique is employed to simulate the effect micro-scale damage events have on the macro-scale response of a structure. The current paper discusses the development and validation of a hybrid mass-spring system and finite element modelling technique for multi-scale analysis. The model developed here is limited to elastic deformations; however, it is the first key step towards an efficient multi-scale damage model well suited to simulation of fracture in fibre reinforced composite materials. Various load cases have been simulated using the model developed here which show excellent accuracy compared to analytical and FE results. Future work is discussed, including extension of the model to incorporate damage modelling.

Improving the quality of load forecasts using smart meter data

For the operator of a power system, having an accurate forecast of the day-ahead load is imperative in order to guaranty the reliability of supply and also to minimize generation costs and pollution. Furthermore, in a restructured power system, other parties, like utility companies, large consumers and in some cases even ordinary consumers, can benefit from a higher quality demand forecast. In this paper, the application of smart meter data for producing more accurate load forecasts has been discussed. First an ordinary neural network model is used to generate a forecast for the total load of a number of consumers. The results of this step are used as a benchmark for comparison with the forecast results of a more sophisticated method. In this new method, using wavelet decomposition and a clustering technique called interactive k-means, the consumers are divided into a number of clusters. Then for each cluster an individual neural network is trained. Consequently, by adding the outputs of all of the neural networks, a forecast for the total load is generated. A comparison between the forecast using a single model and the forecast generated by the proposed method, proves that smart meter data can be used to significantly improve the quality of load forecast.

Outsourcing and downsizing: Processes of workplace change in public health

Throughout the 1990s, public hospitals embarked on a range of benchmarking exercises for support services, often accompanied by downsizing and, in some cases, outsourcing. These support services included clinical areas such as, radiology, pharmacy and pathology, and nonclinical areas of catering and cleaning, engineering and environmental services. The impetus for this trend was the introduction of the Federal Governments National Competition Policy with its rationale that private sector pressures and competition would make the public sector more efficient.
Through a case study approach, this paper discusses this process at two public hospitals, the aim being to investigate the reasons for outsourcing, outsourcings interconnectedness with downsizing, and the implications at the workforce level. Workplace issues discussed include consultation between management, unions and employees, changes to employee numbers and work practices, maintenance of workplace conditions, implications for staff recruitment and retention, and the relative power of management and unions. It concludes that benchmarking, outsourcing and downsizing have all been used to bring about workplace change. Whilst the choice between processes may be dependent on management perception of the workplace environment, implications for the workplace from each process have been similar.

"Unfair" results and unfair doctrines : structuring the application of the equitable doctrines of undue influence and unconscionable dealing

Relevance of the substantive matter of an unfair result on the application of the doctrines of transactional fairness - undue influence and unconscionable dealing - need to keep considerations of transactional fairness and substantive fairness separate - case law involving undue influence and unconscionable conduct - relevance of an unfair result for future unconscionable dealing and undue influence cases.

Civilisation, culture and the hybrid self in the work of Robert Ezra Park

Contemporary discussions on hybridity in cultural and ethnic studies have overlooked the work of the Chicago sociologist Robert E. Park. Park's idea of the “marginal man” and his work on cultural and racial hybridity can shed further light on the construction and representation of the hybrid self. The contribution that Park has made to a social theory of hybridity has been overshadowed by research conducted within post-colonial and cultural studies. I do not suggest that recent conceptualisations of hybridity are inadequate; rather that Park has something to contribute to contemporary accounts and in some cases anticipates some of the themes and issues surrounding the concept of hybridity. The following examination connects Park's work on hybridity with ideas such as civilisation, culture and modernity and argues that a mild form of primitivism underlines his notion of the “marginal man”.

Accountants and valuations in Australian family court proceedings

This paper investigates issues related to the role of accountants in presenting expert evidence in the form of share valuations in Family Court of Australia proceedings. By providing a background to the valuation rules applied by the Family Court and examining relevant cases, the paper emphasises that considerable ambiguity exists. The paper highlights some of the inconsistencies that are evident from reported decisions and stresses the difficulties that judges have experienced with valuations presented by accountants in Family Court cases. It is evident that the courts, despite the legal precedents, continue to have considerable difficulty with valuation issues and methodologies. By exploring issues related to accounting based valuations in the context of Australian family law cases, the present paper examines accounting in a particular social and institutional setting. The paper is interdisciplinary in nature, in that issues extending over accounting, finance and legal boundaries are considered.

The effect of attitudes and experience on respondent answers to demographic questions in on-line surveys

Survey response rates and response quality are declining in most markets, threatening the viability of many established research techniques. One attempt to combat this has been to make survey completion more convenient for respondents, with on-line surveys being an example of this. This paper looks at respondent attitudes to demographic questions in on-line surveys – questions that are crucial for many analysis practices and yet often have the highest non-completion rates. The exploratory survey conducted here (n=198) examined attitudes towards surveys and empirically examined the reasons behind non-completion and intentions to give misleading information. The results suggest that general attitudes towards providing demographic data in on-line surveys are related to the likely response behaviour, and the more uncomfortable someone claims to be with providing this data, the more likely they will be to either omit a response or exit the survey altogether. Past experience with on-line surveys increases the chances of respondents answering completely and accurately and in most cases, significantly reduces the likelihood of exiting the survey completely if asked these questions. Finally, there is some evidence that providing broad categorical response options is preferred to more specific categories or open text boxes, and this may represent the best technique for improving response rates and quality.

Should we save or should we consume? Linking growth theories and the Keynesian models

In major economic growth theories, high saving rate gives rise to high level of output per capita. But in Keynesian economics, high saving rate causes low consumption and will lead the economy into recession. Students may ask, "For the well-being of an economy, should we save or should we consume?" In most of the intermediate macroeconomics textbooks, economic growth and Keynesian economics are taught in separate chapters; and in many cases, these chapters are not even successive to each other. There lacks a continuity between the long run and short run models. This paper builds a bridge between growth theories and Keynesian models. It links the Solow diagram and the IS-LM curves and depicts the short run and long run implications of a change in the saving rate.