Life (or more so death) after Barns v Barns

Critical analysis of the High Court decision in Barns v Barns - relationship between mutual wills and testator family maintenance legislation - whether an agreement for mutual wills was void for public policy reasons - whether property of a deceased that was obligated under maintenance legislation could be passed to an applicant contrary to the mutual wills agreement - implications of decision.

Internationalising auditing standards : stakeholder views on Australia's strategic directions

Purpose: – The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic directions frameworks of the AUASB.

Design/methodology/approach: – A content analysis of the submissions to the SDP is conducted to identify the extent of support, and arguments for and against the proposed strategic directions. This study attempts to find a link, if any, between the proposed strategic directions, the views expressed by the stakeholders, and the final set of strategic directions issued by Australia's Financial Reporting Council.

Findings: – Overall, the final set of strategic directions released in April 2005 are consistent with the views expressed in the submissions, which support minimal divergence from International Standards on Auditing (ISAs) and using the ISAs as the base for developing Australian auditing standards. Major changes from the SDP include a requirement for the AUASB to undertake research and monitor auditing standards issued by national standard setters. However, the AUASB is no longer obliged to contribute to the international standard arena and need only have regard to any program initiated by the International Auditing and Assurance Standards Board.

Research limitations/implications: – The findings of this study provide an insight into the future of Australia's role in the international arena and increase awareness of stakeholders' views on the international harmonisation of auditing standards.

Originality/value: – While there have been several studies examining the international harmonisation of accounting standards, there is comparatively little research on the international harmonisation of auditing standards. This paper attempts to address this void, in part, and contribute to the literature on the convergence of auditing standards with ISAs.

Entropy-based collaborative detection of DDOS attacks on community networks

A community network often operates with the same Internet service provider domain or the virtual network of different entities who are cooperating with each other. In such a federated network environment, routers can work closely to raise early warning of DDoS attacks to void catastrophic damages. However, the attackers simulate the normal network behaviors, e.g. pumping the attack packages as poisson distribution, to disable detection algorithms. It is an open question: how to discriminate DDoS attacks from surge legitimate accessing. We noticed that the attackers use the same mathematical functions to control the speed of attack package pumping to the victim. Based on this observation, the different attack flows of a DDoS attack share the same regularities, which is different from the real surging accessing in a short time period. We apply information theory parameter, entropy rate, to discriminate the DDoS attack from the surge legitimate accessing. We proved the effectiveness of our method in theory, and the simulations are the work in the near future. We also point out the future directions that worth to explore in the future.

Some issues relating to the ductility of wrought magnesium alloys

The present work is concerned with gaining a better understanding of the factors that control the ductility of wrought magnesium alloys. The ultimate aim is to develop alloys with vastly improved room temperature formability. It is shown that 3D tomography of fractured tensile specimens reveals disk shaped voids aligned more or less at 45 deg. to the tensile axis. These voids are consistent with twin induced void formation. It is also shown that the double twins that produce such voids form in contradiction to Schmid predictions. Finally, it is demonstrated that low levels of rare-earth additions leads to vastly improved texture and ductility in extrusions, as they do in rolled sheet.

Responsible entrepreneurship in developing countries : understanding the realities and complexities

Developing countries have recently experienced a burgeoning of small-scale individual entrepreneurs (SIEs) – who range from petty traders to personal service workers like small street vendors, barbers and owners of small shops – as a result of market-based reforms, rapid urbanisation, unemployment, landlessness and poverty. While SIEs form a major part of the informal workforce in developing countries and contribute significantly to economic growth, their potential is being undermined when they engage in irresponsible and deceptive business practices such as overpricing, sale of underweight or substandard products, or attempts to hoard goods, to name a few. Despite the growing interest in corporate social responsibility (CSR) initiatives of small businesses in developing countries, the SIEs have received almost no attention. To address this void in the literature, we explore the reasons for the less than optimal level of social responsibility demonstrated by some SIEs in developing countries. We do so by drawing upon the existing literature to develop a comprehensive framework of social responsibility of SIEs highlighting their unique characteristics and the different contextual factors that they encounter in developing countries. Based on this framework, we then present a set of propositions specifying the influence of these contextual factors such as business environment, cultural traditions, socio-economic conditions, and both international and domestic pressures on the business practices of SIEs. The framework offers an explanation for the lack of responsible entrepreneurship of SIEs and has important implications for promoting sustainable business practices in developing countries where businesses are striving hard to survive and compete.

An empirical model of international student satisfaction

Purpose – Based on the theoretical framework of expectancy-disconfirmation paradigm, the purpose of this paper is to examine the differences in student perceptions of the level of satisfaction related to educational and non-educational services among four groups of international postgraduate business students from China, India, Indonesia and Thailand undertaking study in Australia.

Design/methodology/approach – The data used in this study were derived from a mail survey conducted among international postgraduate business students from Asia studying at five universities in the state of Victoria, Australia. A total of 573 usable responses were received. Analysis using structural equation modelling, multivariate analysis of variance (MANOVA) and analysis of variance (ANOVA) was undertaken.

Findings – This study develops and tests a model of international postgraduate student satisfaction. Findings indicate that the importance of service quality factors related to both educational and non-educational services varies among nationality groups and, therefore, has a differential impact on student satisfaction.

Practical implications – The study provides insights into seven constructs related to educational and non-educational services that are perceived as important by postgraduate business students from Asia in satisfaction formation. Universities should develop a diversified strategic marketing plan that incorporates the differential needs of international postgraduate business students according to the educational and non-educational constructs developed in this paper.

Originality/value – This study makes a contribution by filling a void in academic research in the area of satisfaction in relation to postgraduate international business students from four nationality groups in Asia.

The inadequacy of Western media theory in third world internal conflicts : the case of military censorship in Sri Lanka

The literature of communication and conflict is long and deep. However, it has focused primarily on cross-border conflict in the northern hemisphere. Not much academic research has been done on intra-state conflicts in general or on Asian conflicts in particular. This research on the Sri Lankan separatist conflict contributes towards filling this void.Newspaper reports in three languages on Operation Jayasikurui (1997) as well as on the capture of Elephant Pass (2000) were analyzed by trained coders with high reliability. In-depth interviews were conducted with Sri Lankan journalists and military personnel who participated in these incidents. Triangulation sources include Sri Lanka Army materials and the Sri Lanka Government Gazette.

Results clearly show that despite stringent governmental regulations, censorship had no effect on these Sri Lankan newspapers, which employed unique cultural techniques to circumvent these restrictions. Despite their apparent divergent ethnic backgrounds, all newspaper samples are consensual in their depiction of the conflict all the time while managing to set different agendas for their individual readerships. Media regulations could not impose censorship as proposed by Western theoretical constructs. Results show no correspondence between media samples and imposition of government or military policy. The press enjoyed freedom to convey war information to the public and exhibited a distinct streak of social responsibility in their watchdog instincts.Dominant Western propaganda models and theoretical perspectives do not apply to the Sri Lankan context. Understanding the cultural dimensions is essential before theorizing on media behaviour. No particular theoretical framework from the literature could be used to make inferences. One further interesting finding suggested from this research: Internal conflict within the Asian region may have its own unique theoretical perspective. The study concludes by proposing an alternative model.

The inadequacy of Western media theory in third world internal conflicts : the case of military censorship in Sri Lanka

Research on media production and on media effects under military censorship has centred primarily on cross-border conflicts being waged by Western regimes. There is a noticeable void in understanding internal conflicts, particularly so within the Asian region. To help address this lacuna, we content-analyse Sri Lankan newspaper samples of two critical military campaigns within the Sri Lankan separatist conflict to gain insight into an Asian internal conflict within the context of military censorship and culture. We discover that supposedly stringent censorship regulations and the rules of the official communication systems have almost no effect on Sri Lankan newspapers, which demonstrate a unique talent to circumvent these strictures. During these bloody internal conflicts, the Sri Lankan press enjoyed freedom of expression, flaunted social responsibility and their watchdog instincts, and, most interestingly for us, demonstrated the failure of the Western propaganda model and other theoretical perspectives. The importance of understanding cultural dimensions before theorizing media behaviour in order to obtain a more rational understanding of the sociology of media is posited by this study. We conclude with discussion of a new model of media censorship which has more relevance in Asian internal conflicts.

The cyclical nature of residential housing markets

Cycles are an integral part of most capitalist societies. They are openly acknowledged and researched in certain real estate segments, such as the commercial office market. Although the 'seven year cycle' is often discussed in regards to residential real estate, there has been relatively little research undertaken in this area. Therefore this paper seeks to fill this void by commencing an investigation into residential housing market cycles. It commences with an overview of established theories in cycle research. An analysis of a large number of Brisbane suburbs over an extended time period was then undertaken using Fourier Analysis. The results suggested cycles were observed in a number of Brisbane suburbs, with consideration also given to differences in spatial patterns and property values.

Contentless thought : case study in the meaninglessness of all views

To defeat the heirs of the enlightenment with their own weapon i.e. reason itself. To reduce all philosophy all science all views to irrational meaningless babble using their own epistemic conditions of truth. To confound the products of reason by reason itself. To show that the rational in fact collapses into the irrational. By reason itself all products of human reason reduce to intellectual chaos. To shatter the categories of thought, to rob all views and ideas of any epistemic worth by using reason to show that they end in stultification foolishness, or absurdity. Reason confounds reason and convicts reason by it's own standard to unintelligibility, babble, stultification, incoherence foolishness and absurdity, or meaninglessness. Reasons critique of reason shows that there is no consistency in ally product of reason, no order , no coherence only chaos and absurdity, or meaninglessness. The life-jacket, or anchor reason gives in the void of meaninglessness is broken by reason itself. Into the void of nothing reason drops us. Cut adrift in meaninglessness we are free to acquire other insights other realizations by transcending reason. Meaning can be reduced to absurdity. Meaninglessness can be reduced to absurdity but for those who hold meaninglessness as a view, or meaning there is no hope.

Citation patterns within the leading top-tier finance journals implications for journal rankings and other issues

This paper examines all citations and self-citations to a list of 95 finance journals appearing in the Journal of Finance, Journal of Financial Economics and Review of Financial Studies from 1995 through 2005. Additionally, the publication profile of 100 prolific authors in top-tier finance journals is tabulated for these 95 journals. Citations to non-finance journals in economics and accounting are also tabulated for comparison with their finance counterpart along with working papers. Six ranking schemes are constructed with each scheme identifying the top fifty finance journals. Citations to finance journals are highly concentrated within ten journals and similarly for self-citations. Authors of papers appearing in top-tier finance journals pay scant attention to the bulk of research published in other finance journals. Furthermore, these authors cite other economic journals with greater frequency than their counterpart in finance. Of the top fifty finance journals identified in this paper, only 21 are listed in Social Sciences Citation Index (SSCI), and this compares to approximately 500 listed economic journals. Some glaring omissions from SSCI are identified, but most notably the Journal of Applied Corporate Finance, Journal of Financial Research, Journal of Empirical Finance and Journal of Fixed Income. An analysis of 2006 citations patterns is also presented. The top-tier mantra assigned to finance journals has a void with the decision by the Journal of Business to cease publication with the November 2006 issue. This paper identifies five finance journals anyone of which could potentially fill the void.

Improving prediction interval quality : a genetic algorithm-based method applied to neural networks

The delta technique has been proposed in literature for constructing
prediction intervals for targets estimated by neural networks. Quality of constructed prediction intervals using this technique highly depends on neural network characteristics. Unfortunately, literature is void of information about how these dependences can be managed in order to optimize prediction intervals. This study attempts to optimize length and coverage probability of prediction intervals through modifying structure and parameters of the underlying neural networks. In an evolutionary optimization, genetic algorithm is applied for finding the optimal values of network size and training hyper-parameters. The applicability and efficiency of the proposed optimization technique is examined and demonstrated using a real case study. It is shown that application of the proposed optimization technique significantly improves quality of constructed prediction intervals in term of length and coverage probability.

Theoretical study on behaviour of superplastic forming/diffusion bonding of bulk metallic glasses

Based on the behaviour of the superplastic deformation of metallic glasses and Pilling’s model, a diffusion bonding model suitable for metallic glasses is proposed in the present study. In the current model, the diffusion bonding processes consists of two stages: one is the plastic deformation stage and the other is the void shrinkage stage, in which, the atom diffusion and superplastic deformation are responsible for the void shrinkage. Applying this model to the diffusion bonding of a Zr based metallic glass, the predicted bonding time is in good agreement with the experimental result. A map for determining the bonding temperature and time to achieve high quality bonding in a Zr based metallic glass is suggested.

Tuneable optical waveguide based on dielectrophoresis and microfluidics

In this work, an array of dielectrophoretic curved microelectrodes patterned in a microfluidic channel and integrated with a multimode rib polymeric waveguide is demonstrated. The microfluidic channel is infiltrated with suspended silica (SiO2) and tungsten trioxide (WO3) nanoparticles. The optofluidic system is found to be sensitive and responds not only to the infiltration of nanoparticle suspensions in the microfluidic channel, but also to the magnitude and frequencies of dielectrophoretic forces applied on the nanoparticles. The nanoparticles can be uniformly concentrated or repelled from the region between the curved microelectrode tips forming either a dense stream of flowing nanoparticles or a region void of nanoparticles in the evanescent sensitive region of the polymeric waveguide. The concentration and repulsion of nanoparticles from this region creates a refractive index gradient in the upper cladding of the polymeric waveguide. These conditions made it possible for light to either remain guided or be scattered as a function of dielectrophoretic settings applied on the nanoparticles. The results demonstrate that we successfully developed a novel tuneable polymeric waveguide based on dielectrophoretic assembly of nanoparticles suspended in fluids.

Implementing green business processes : the importance of functional affordances of information systems

An environmentally sustainable and thus green business process is one that delivers organizational value whilst also exerting a minimal impact on the natural environment. Recent works from the field of Information Systems (IS) have argued that information systems can contribute to the design and implementation of sustainable business processes. While prior research has investigated how information systems can be used in order to support sustainable business practices, there is still a void as to the actual changes that business processes have to undergo in order to become environmentally sustainable, and the specific role that information systems play in enabling this change. In this paper, we provide a conceptualization of environmentally sustainable business processes, and discuss the role of functional affordances of information systems in enabling both incremental and radical changes in order to make processes environmentally sustainable. Our conceptualization is based on (a) a fundamental definition of the concept of environmental sustainability, grounded in two basic components: the environmental source and sink functions of any project or activity, and (b) the concept of functional affordances, which describe the potential uses originating in the material properties of information systems in relation to their use context. In order to illustrate the application of our framework and provide a first evaluation, we analyse two examples from prior research where information systems impacted on the sustainability of business processes.