Dreaming dreaming

These notes explore some of the background, the influences and pre-occupations at play in the construction of my short film Traum A Dream (Australia 6 minutes 2003) that was shown at the 2004 Double Dialogues Conference. This exercise thus places me in that terrain, that double dialogue between theory and practice. As both artist and commentator it also threatens to catch me hovering in that no-man’s land between the written word about the art and the artefact itself, judging my own folly.

Socratic teaching, the law and professional identity

This paper uses critical discourse analysis of interactions between law students and their lecturer to show how ‘Socratic’ teaching is used as a powerful technique to shape student identities. Data from a moot or simulated court in taxation law is analysed to show how students position themselves and are positioned as legal professionals. The paper argues that one student’s poor performance in the moot can be interpreted as resistance to attempts to influence her to adopt an uncongenial speaking position. This example supports the view that the difficulty law students have in learning to ‘think like a lawyer’ results not from a failure of skill but from the problems they have in assuming the speaking position of a legal professional. It is suggested that educators should consider helping students come to terms with the fragmented and contradictory subject positions associated with professionalisation.

Developing an inclusive model for 'teacher' professional development

This paper reports on the findings of a recent teaching grant awarded in  2004, from the Australian Teacher Educator's Association (ATEA). The grant enabled a professional development teaching (PDT) team to be established at Norlane West primary School, Geelong. The team comprised of twelve 'teachers' who included two teacher educators, six Year 5 and 6 teachers  and four student teachers. The aim of the project was to examine how a  team of new and experienced teachers developed and changed their  teaching repertoire and their professional identity through a process of teaching, learning and reflection. What made this particular project unique was the inclusion of student teachers in the PDT team and the action  reflection cycle adopted by all members of the team. The reflective cycle consisted of a teacher educator, teacher and the team of student teachers all participating in a filmed teaching experience, editing and reflecting on their own teaching and then sharing the video with the other members of the PDT team. This individual and team reflection process proved to be very  successful and an effective model for influencing 'teacher' professional development.

The effectiveness of callback counselling for smoking cessation: a randomized trial

Aims. The development of acceptable, widely available and effective smoking cessation methods is central to public health strategy for tobacco control. We examined the effectiveness of a telephone callback counselling intervention, compared to the provision of self-help resources alone.

Methods. Participants were 998 smokers calling a state-wide "Quitline" service randomly allocated to either callback counselling or ordinary care. The callback condition consisted of a series of brief counselling calls at strategic times in addition to ordinary care. The number of calls varied according to caller needs, and most occurred generally just before the person's quit day and in the week or two after it. The service was delivered by trained telephone counsellors.

Results. At the 3-month follow-up, significantly more participants in the callback group (24%) reported that they were quit, compared to those in the usual care comparison group (13%). The difference in point prevalence of smoking declined to 6% by the 12-month follow-up. Using sustained abstinence there was a significant benefit of callback counselling at 12-month follow-up. Treating dropouts as smokers reduced the overall magnitude of the effects somewhat. The benefit of callbacks was to marginally increase quit attempts and to significantly reduce relapse.

Conclusion. Our findings are consistent with those of other studies demonstrating benefits of callback telephone counselling to facilitate cessation. Such counselling provides a flexible, relatively inexpensive and widely available form of cessation service. It appears to encourage a greater proportion of quit attempts and to reduce the rate of relapse among those quitting. Further research is required to determine ways to enhance effectiveness, particularly studies of how to reduce relapse.

The effectiveness of personalized smoking cessation strategies for callers to a Quitline service

Aim To assess the effectiveness of a program of computer-generated tailored advice for callers to a telephone helpline, and to assess whether it enhanced a series of callback telephone counselling sessions in aiding smoking cessation.

Design Randomized controlled trial comparing: (1) untailored self-help materials; (2) computer-generated tailored advice only, and (3) computer-generated tailored advice plus callback telephone counselling. Assessment surveys were conducted at baseline, 3, 6 and 12 months.

Setting Victoria, Australia.

Participants A total of 1578 smokers who called the Quitline service and agreed to participate.

Measurements Smoking status at follow-up; duration of cessation, if quit; use of nicotine replacement therapy; and extent of participation in the callback service.

Findings At the 3-month follow-up, significantly more (χ2(2) = 16.9; P < 0.001) participants in the computer-generated tailored advice plus telephone counselling condition were not smoking (21%) than in either the computer-generated advice only (12%) or the control condition (12%). Proportions reporting not smoking at the 12-month follow-up were 26%, 23% and 22%, respectively (NS) for point prevalence, and for 9 months sustained abstinence; 8.2, 6.0, and 5.0 (NS). In the telephone counselling group, those receiving callbacks were more likely than those who did not to have sustained abstinence at 12 months (10.2 compared with 4.0, P < 0.05). Logistic regression on 3-month data showed significant independent effects on cessation of telephone counselling and use of NRT, but not of computer-generated tailored advice.

Conclusion Computer-generated tailored advice did not enhance telephone counselling, nor have any independent effect on cessation. This may be due to poor timing of the computer-generated tailored advice and poor integration of the two modes of advice.

Implications of the IFRS goodwill accounting treatment

Purpose – This paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the Australian reporting regime.

Design/methodology/approach – The paper discusses and compares the former Australian and the new IFRS treatments for goodwill. This comparison focuses on the advantages and potential complexities of the new method, with the aim of identifying the issues and challenges that preparers, independent auditors and those involved in corporate governance face in complying with the new requirements.

Findings – The paper highlights that the identification and valuation of cash-generating units and goodwill require numerous assumptions to be made in estimating fair value, value in use and recoverable amount. Considerable ambiguity and subjectivity are inherent in the IFRS requirements.

Research limitations/implications – Findings suggest that future research should examine how financial report preparers and corporate governance mechanisms are dealing with the complex change required by the new goodwill accounting treatment and how the many critical issues involved in auditing the resulting figures are being addressed.

Practical implications – The research has practical implications for financial report preparers in identifying the issues that must be addressed in complying with the international goodwill accounting treatment. In turn, the paper highlights conceptual issues of relevance to auditors in their role of providing assurance on the resulting accounting numbers. It also has implications for others involved in corporate governance, such as audit committee members, in emphasising the areas in which they should be providing oversight of the accounting judgments. These issues are of relevance in any reporting regime based on IFRSs.

Originality/value – While much has been written about the mechanics of the new goodwill accounting requirements, there has been a lack of critical research highlighting the many problems and ambiguities that will arise in the application of those rules.

The link between judgements of comparative risk and own risk: Further evidence

Individuals typically believe that they are less likely than the average person to experience negative events, a phenomenon termed “unrealistic optimism”. The direct method of assessing unrealistic optimism employs a question of the form, “Compared with the average person, what is the chance that X will occur to you?”. However, it has been proposed that responses to such a question (direct-estimates) are based essentially just on estimates that X will occur to the self (self-estimates). If this is so, any factors that affect one of these estimates should also affect the other. This prediction was tested in two experiments. In each, direct- and self-estimates for an unfamiliar health threat—homocysteine-related heart problems—were recorded. It was found that both types of estimate were affected in the same way by varying the stated probability of having unsafe levels of homocysteine (Study 1, N = 149) and varying the stated probability that unsafe levels of homocysteine will lead to heart problems (Study 2, N = 111). The results are consistent with the proposal that direct-estimates are constructed just from self-estimates.

Spontaneous comparisons with others in gay men´s judgements of HIV risk

In studies on ‘unrealistic optimism’ (UO), when people are asked questions designed to make them compare their risk of experiencing an undesirable event with that of the average person, they tend to respond that their risk is lower. This study investigated whether comparisons of own and others’ risk also occur spontaneously, unprovoked by such questions. Gay men uninfected with HIV (n¼50) were asked to think aloud about their risk of becoming infected; their comments were audiotaped and analysed. Over half the men added comments relating to others’ risk. The phrasing of these comments and the reported basis for them are described. The men represented others’ risk as relatively high, own risk as relatively low. In the case of onethird of the men, it seemed possible to be confident that a comparison was being made. The findings suggest that comparisons of own and others’ risk do occur spontaneously and that, while the judgements made in UO studies do not capture all the characteristics of those made spontaneously, they resemble them in important ways.

Video reflection and the formation of teacher identity in a team of pre-service and experienced teachers

This paper discusses a project in which a team of pre-service and experienced teachers, following a teaching development model devised by the authors, reflected on videos of the pre-service teachers teaching literacy. Using a discourse analytic approach, the paper focuses on how teachers' joint reflection contributes to student teacher identity formation. Analysis suggests that reflection, at least in the talk of this team, is a language practice with a distinctive generic structure. Using this structure, participants jointly construct professional teacher identities for themselves and others through the key devices of representation, categorization, evaluation, individualization and inclusion.

Temporal processing and reading disability

The present investigation examined thehypothesis that early auditory temporalprocessing deficits cause later specificreading disability by impairing phonologicalprocessing (Farmer & Klein 1995; Tallal1980, 1984). Temporal processing ability atschool entry was examined using Tallal'sRepetition Test in a large unselected sample ofover 500 children followed over subsequentyears. Although our data confirmed the presenceof certain non-speech auditory processingdeficits in children later classified asspecific reading-disabled, many findings wereclearly at odds with a causal interpretation ofthis relationship. (1) Reading-disabled (RD)children were impaired at school entry on thesubtest with long interstimulus intervals(ISIs) but not the critical short-ISIsubtest. (2) RD children were not inferior toreading-age (RA) controls. (3) A subgroup of RDchildren with evidence of temporal deficitswere no less proficient on later phonologicalor reading measures than RD children with noevidence of early temporal impairment. (4)Although there was a reliable concurrentcorrelation between temporal deficits andphonological awareness at school entry(suggesting a possible common causeexplanation), early temporal deficits did notpredict later phonological impairment,pseudoword processing difficulties, or specificreading disability. On the other hand, earlytemporal deficits did predict later oralreceptive vocabulary and reading comprehensionweaknesses. These findings suggest thatauditory temporal deficits in dyslexics may beassociated with the same dysphasic-typesymptoms observed by Tallal and her colleaguesin specific language-impaired populations, butdo not cause the core phonological deficitsthat characterize dyslexic groups.

The proposed goodwill impairment test - implications for preparers, auditors and corporate governance

Accounting for goodwill is again controversial as Australia adopts international accounting standards from 1 January 2005. The current method of accounting for goodwill will change dramatically as detailed in the AASB's E0109 and IASB's E03. Goodwill acquired in a business combination will no longer be amortised but rather goodwill will be tested for impairment annually (E03, para 54). This paper explores the potential impact of the proposed changes to goodwill accounting for preparers, auditors and those involved with corporate governance. We compare and discuss the current goodwill treatment and the proposed treatment of goodwill, demonstrating the advantages and complexities of the proposed treatment for preparers and auditors. Auditors will be required in many instances to use their professional judgment and rely on managements' abilities and integrity as well as sound corporate governance mechanisms (such as audit committees) in auditing the 'fair' valuation of goodwill and associated transactions. This paper raises the issues and challenges that preparers, independent auditors and those involved in corporate governance will face with the introduction of the new treatment for goodwill accounting.

Analytical performance modeling of the enterprise grid computing

This paper addresses the problem of performance modeling of large-scale heterogeneous distributed systems with emphases on enterprise grid computing systems. To this end, we present an analytical model that can be employed to explore the effectiveness of different design approaches so that one can have an intelligent choice during design and evaluation a cost-effective large-scale heterogeneous distributed computing system. The model is validated through comprehensive simulation.

Corporate accounting in Australia

"The third edition of Corporate Accounting in Australia presents a comprehensive and contemporary explanation of Australian corporate accounting. Previous editions of the book, published in 1998 and 2001, established the book's reputation for excellence, with its user-friendly approach, keenly appreciated by both students and lecturers. This edition retains the accessible writing style and logical chapter format and sequence of its forerunners, and has been revised to reflect current developments, particularly with regards to the international harmonisation of accounting standards."

Corporate accounting in Australia

Retains the accessible writing style and logical chapter format and sequence of its forerunners,, and has been extensively revised to reflect current developments, particularly with the adoption in Australia of international accounting standards.