27 resultados para Net present value


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The Mount Buffalo National Park is the oldest national park in Victoria, Australia. There has been a rapid increase in the number of visitors to the park during the last decade and park management has been a concern, especially in the light of declining budgetary allocations and potential damage due to the increased visitor numbers. Policy options to increase park revenue remain unclear because of a lack of information on demand parameters and user costs. This study estimates the economic value of the park using the travel cost method (TCM) and the contingent valuation method (CVM). The TCM gives higher consumer surplus (CS) than the CVM. The CS shows that the economic value of the park is high and that there are opportunities to introduce innovative fee schemes to enhance its revenue. Present entry fee systems do not capture the economic value of the park.

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We present findings from a longitudinal, empirical study of online privacy policies. Our research found that although online privacy policies have improved in quality and effectiveness since 2000, they still fall well short of the level of privacy assurance desired by consumers. This study has identified broad areas of deficiency in existing online privacy policies, and offers a solution in the form of an holistic framework for the development, factors and content of online privacy policies for organizations. Our study adds to existing theory in this area and, more immediately, will assist businesses concerned about the effect of privacy issues on consumer Web usage.

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This paper discusses the key elements of effective and successful strategies for organisations engaging in Business-to-Business (B2B) Electronic Markets. Existing literature have concentrated on developing schemas for categorising B2B Electronic Markets, and evaluating the innovative business models they employ, with less focus on understanding the business value of B2B Electronic Markets from a multi-stakeholder, business strategy perspective. In the present business climate, business managers and executives are keen to discover strategies to maximise performance improvements associated with ICT adoption. Based on case studies of B2B Electronic Markets, this paper discusses the importance of (i) creating and distributing business value among the various stakeholders, (ii) determining a pragmatic approach for engaging in B2B Electronic Markets, and (iii) managing the transformation of business processes associated with B2B Electronic Markets. The study contributes to practice and research by presenting rich empirical insights into the operations ofB2B Electronic Markets, and providing suggestions for future research in the topic area.

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Objective: The aim of the present study was to investigate the economic case for the implementation of the Triple P-Positive Parenting Program on a population basis in Queensland, Australia, in order to reduce the prevalence of conduct disorder in children. Method: Threshold analysis was undertaken together with a limited cost-effectiveness analysis. Results: The Triple P-Positive Parenting Program is a dominant intervention; that is, it costs less than the amount it saves, until the reduction in prevalence falls below 7% where net costs become positive. Conclusions: Triple P is likely to be a worthwhile use of limited health funds. The economic case is promising, but further research is required to confirm the study results.

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Wildfires can induce or enhance soil water repellency under a range of vegetation communities. According to mainly USA-based laboratory studies, repellency is eliminated at a maximum soil temperature (T) of 280–400°C. Knowledge of T reached during a wildfire is important in evaluating post-fire soil physical properties, fertility and seedbed status. T is, however, notoriously difficult to ascertain retrospectively and often based on indicative observations with a large potential error. Soils under fire-prone Australian eucalypt forests tend to be water repellent when dry or moderately moist even if long unburnt. This study aims to quantify the temperature of water repellency destruction for Australian topsoil material sampled under three sites with contrasting eucalypt cover (Eucalyptus sieberi, E. ovata and E. baxteri). Soil water repellency was present prior to heating in all samples, increased during heating, but was abruptly eliminated at a specific T between 260 and 340°C. Elimination temperature varied somewhat between samples, but was found to be dependent on heating duration, with longest duration resulting in lowest elimination temperature. Results suggest that post-fire water repellency may be used as an aid in hindcasting soil temperature reached during the passage of a fire within repellency-prone environments.


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Online web-based technologies are increasingly being used in educational and professional contexts to create an effective environment for teaching or professional learning. A number of studies have explored the intersections between on and off line teaching and learning, participants’ perceptions, and claims of connectedness and community fostered by online sites (Jones, 1998; Rheingold, 1995; Soderstrom, 2006). This paper will outline the development, functionality and usefulness of the online environment (Drupal) installed and used to support the Australian Government Summer School for Teachers of English. It includes an analysis of the virtual environment (social software) established for the Summer School. The research project aimed to determine what aspects of an online environment supported the success of this national professional development activity that incorporated physically present, and online communication, connection, and collaboration between 200 teachers over a period of seven months. In this paper the site manager explains their role and perspective of the potential of social software for learning.

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The task of social scientists is to find ways of investigating and understanding the social, political and economic world, in order to offer insights into everyday and public life in the past, present and future. Bourdieu’s tool kit offers a particular way of theorizing the rules, narratives and self-held truths of social phenomena and of educational policy as a specific object of analysis. In this article I develop a series of propositions about the ways in which field theory might be applied to explain the abrupt public policy shift effected by the Thatcher government and the adjustments made to it by the Blair government. I suggest that a Bourdieuian approach shows policy working as a means of codification, as a doxa of misrecognition and as currency exchange within and across fields. I conclude with some thoughts about the difficulties of explicating interactions between fields.

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Ant-like agents forage between two points. These agents' probabilistic movements are based on the use of two pheromones; one marking trails towards the goal and another marking trails back to the starting point. Path selection decisions are influenced by the relative levels of attractive and repulsive pheromone in each agent's local environment. Our work in [5] evaluates three pheromone perception strategies, investigating path formation speed, quality, directionality, robustness and adaptability under different parameter settings(degree of randomness, pheromone evaporation rate and pheromone diffusion rate). We re-evaluate two of these strategies in terms of the amount of information they provide using Shannon's formulation [3, 4, 8, 9, 12, 14, 15, 16, 17]. We determine information as the difference between uncertainty before and after path selection decisions. Our focus in this paper is on investigating relationships between the emergence of the shortest path and the amount of stigmergic information that exists in the form of pheromone. Agents are deployed centrally and emergence measures are determined using the worst, reference and best cases observed in [5]. Additionally, the amount of local and global information that is available to agents in each movement step is evaluated. Furthermore, Pearson's correlation coefficients between measures of emergence and the amount of information are calculated. The significance of these correlation coefficients is tested using a 2 tailed test at 1% level of significance. Consequently the relationship between the amount of information and emergent behaviour is established. Significant relationships between information and the emergence of the shortest path exist when strong emergent behaviour is present.

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Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by GPWA report users' understanding of water risks faced by an entity. It may also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA.

Design/methodology/approach – Official documents, internal Water Accounting Standards Board documents and unstructured interviews underpin the authors' analysis.

Findings – The authors speculate about the benefits that might accrue to various stakeholder groups from capturing the GPWA standard-setting process. They also suggest that internationally, water industries may dominate early GPWA standards development in the public interest and that regulatory capture by accounting or water industry professionals will not necessarily conflict with public interest benefits.

Practical implications – Accounting for water can affect allocations of environmental, economic, social and other resources; also, accounting and water industry professional standing and revenues. In this paper the authors identify factors influencing GPWA standards and standard-setting institutional arrangements, and thereby these resource allocations. The paper generates an awareness of GPWA's emergence and practical implications.

Originality/value
This is an early study to investigate water accounting standard-setting regulatory influences and their impact.

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In qualitative research we are often presented with a tension between having open and fluid interviews to support staying true to the lived experiences of participants and achieving a level of abstraction from the data in order to uncover the essential structures and meanings of that particular lived experience. A way of resolving this tension is through the application of theoretical frameworks. Van Manen’s four lifeworld existentials offer a lens through which to explore and navigate disparate interview data and uncover the essences of lived experience, without imposing categories upon the data itself. Drawing on a study exploring the lived experiences of childless women, we explore the process and principles in operationalising the existentials and discuss the potential implications for analysis and findings. The article demonstrates how Van Manen’s lifeworld existentials present us with a holistic and valuable method for reflective practice, in coming to understand lived experience.

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Personalized recommendation is, according to the user's interest characteristics and purchasing behavior, to recommend information and goods to users in which they may be interested. With the rapid development of Internet technology, we have entered the era of information explosion, where huge amounts of information are presented at the same time. On one hand, it is difficult for the user to discover information in which he is most interested, on the other hand, general users experience difficult in obtaining information which very few people browse. In order to extract information in which the user is interested from a massive amount of data, we propose a personalized recommendation algorithm based on approximating the singular value decomposition (SVD) in this paper. SVD is a powerful technique for dimensionality reduction. However, due to its expensive computational requirements and weak performance for large sparse matrices, it has been considered inappropriate for practical applications involving massive data. Finally, we present an empirical study to compare the prediction accuracy of our proposed algorithm with that of Drineas's LINEARTIMESVD algorithm and the standard SVD algorithm on the Movie Lens dataset, and show that our method has the best prediction quality. © 2012 IEEE.

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Olive leaves are the most abundant agricultural waste source rich in polyphenolics. Due to the numerous health benefits associated with these compounds, the interest in recovering polyphenols from olive leaves has increased in the scientific community over the last decade. Recent studies have focused on improved extraction techniques and processing methods that are most suited for agro-biological industries involved in the development of nutraceutical and functional products. The major problems in olive leaves processing include bitter taste and the low stability of various phenolic compounds. Oleuropein and hydroxytyrosol are the most important phenolic compounds extracted from olive leaves. The present review highlights the importance of olive leaves, their composition, preparation methods, major phenolic compounds, and commercial applications. This review article focuses on integrating studies on olive leaf extract (OLE) pertinent to nutrition, health, and beauty. The different board categories of delivery systems available for the encapsulation of OLE are given. These novel delivery systems could improve fortification, supplementation, and dietary diversification in food and pharmaceutical products.