Agency theory and accounting research : an overview of some conceptual and empirical issues

This chapter aims to give the reader an overview of agency theory (AT) and its application in accounting research. It delineates the basic assumptions and concepts of AT and identifies the various measures that can be undertaken to minimise agency costs. The chapter also provides a summary of the commonalities and differences across the three major paradigms adopted by accounting researches when using an agency framework: Principal-Agent, Transaction Cost Economics and Positivist (Rochester) model. Further, a review of some recent theoretical and empirical studies on the design of optimal contracts, namely those relating to implicit contracts, multi-agents and multi-period issues is undertaken. Several suggestions are made for future studies adopting an AT-based approach.

Towards a set of priorities for bird conservation and research in Australia : the perceptions of ornithologists

Australian delegates at the Australasian Ornithological Conference (2007) were surveyed by questionnaire to determine their perceived research and conservation priorities for Australian birds (n = 134). Respondents were honours or postgraduate students (37.4%), academics (26.2%), wildlife managers (6.5%), land managers (6.5%), environmental consultants (5.6%), independent wildlife researchers (5.6%) or had ‘other’ occupations not relevant to birds or their management (12.1%). Respondents rated their priorities on a predetermined set of issues, and were invited to add additional priorities. ‘Conservation of threatened species’ was considered the highest priority, followed by ‘Conservation of birds and biodiversity in general’, ‘Monitoring’, ‘Management’ and ‘Working with communities’. ‘Animal welfare/rights’ was regarded as comparatively less important. Eight of 11 conservation strategies were regarded as of high importance, these included habitat protection and rehabilitation, threat abatement, research, advocacy and education. This study documents the view of the ornithological community with respect to priority issues facing birds and could potentially feed into government and other policies aimed at conserving and understanding Australia’s birds.

Contestation and continuity in educational reform : a critical study of innovations in environmental education

This study explores the notion of contestation in environmental education. Contestation is a process in which self-interested individuals and groups in a social organisation cooperate, compete and negotiate in a complex interaction aimed at solving social problems. A "framework for critique" is developed, comprising technicist, liberaland critical paradigms in each of scientific knowledge, educational innovation, educational research and education itself. This framework forms the basis from which a critique is mounted of contesting perspectives in environmental education at international, national and local levels. The thesis argues, firstly, that contestation takes place in the domains of (a) language or "policy in environmental education; (b) organisational strategies aimed at initiating or improving environmental education; (c) educational practices conducted in the name of environmental education; and (d) within perspectives between these domains. The thesis argues, secondly, that the presently dominant techniqist models of innovation expressed in the organisation of environmental education are part of an hegemonic relationship which acts to "technologise" the innovation: they provide an organisational strategy for establishing environmental and educational progress without offering a theory for self-reflection and ideology-critique. The incompatibility of certain contesting perspectives and practices is masked, thus contributing to continuity, rather than reform. The thesis characterises this "educational problem of environmental education" as a series of theory-practice gaps at all levels, where "theory" is the set of beliefs and assumptions held by individual practitioners, and in. terms of which they understand their educational practices. An educational problem exists because these theory-practice gaps exist; the educational problem continues because these theory-practice gaps exist unacknowledged within the infrastructure of environmental education due to the effects of false consciousness and hegemony. The thesis addresses the issue of which of several contesting forms of educational research offers the most coherent response to the educational problem of environmental education, and argues that, for the time being, approaches grounded in the critical social sciences are both the best justified and most promising approaches . to educational research for environmental education.

As fire burns : functional work and praxis in ontology

The context: the historical and philosophical demise of the Marxist model of praxis as a unity of theory and practice organized by a Party in service of a Cause. The task: to remodel praxis by distinguishing it from functional work. The proving ground: the discourse of ontology. The thesis works through four types of ontology in its attempt to construct different ontological schemas for praxis and functional work. In the first three ontologies, Platonic, Aristotelian and relativist, ontological impasses occur in the accounts of the relation between one and the multiple, and of the existence of order. They prevent the successful construction of a schema for functional work. It is in the set-theory ontology of Alain Badiou that the means arise for the passage through these impasses and the definitive construction of distinct ontological schemas for functional work and praxis. This results in a new concept of praxis and a multiplication of its domains beyond politics to science, art and love

A rough set approach for selecting clustering attribute

A few of clustering techniques for categorical data exist to group objects having similar characteristics. Some are able to handle uncertainty in the clustering process while others have stability issues. However, the performance of these techniques is an issue due to low accuracy and high computational complexity. This paper proposes a new technique called maximum dependency attributes (MDA) for selecting clustering attribute. The proposed approach is based on rough set theory by taking into account the dependency of attributes of the database. We analyze and compare the performance of MDA technique with the bi-clustering, total roughness (TR) and min–min roughness (MMR) techniques based on four test cases. The results establish the better performance of the proposed approach.

Candidate working set strategy based SMO algorithm in support vector machine

Sequential minimal optimization (SMO) is quite an efficient algorithm for training the support vector machine. The most important step of this algorithm is the selection of the working set, which greatly affects the training speed. The feasible direction strategy for the working set selection can decrease the objective function, however, may augment to the total calculation for selecting the working set in each of the iteration. In this paper, a new candidate working set (CWS) Strategy is presented considering the cost on the working set selection and cache performance. This new strategy can select several greatest violating samples from Cache as the iterative working sets for the next several optimizing steps, which can improve the efficiency of the kernel cache usage and reduce the computational cost related to the working set selection. The results of the theory analysis and experiments demonstrate that the proposed method can reduce the training time, especially on the large-scale datasets.

Fuzzy well-being in Pacific Asia

This paper develops a framework that uses fuzzy-set theory to measure human well-being. Fuzzy sets allow for gradual transition from one state to another while also allowing one to incorporate rules and goals, and hence are more appropriate for measuring outcomes that are ambiguous. Such ambiguity is an inherent characteristic of cross-country achieved well-being assessments. This framework is used to provide a fuzzy representation of the well known Human Development Index (HDI) and its three components. Fuzzy HDI estimates for 14 Pacific Asian countries are provided and compared with non-fuzzy estimates. Quite large differences in rankings emerge. The paper concludes by suggesting that fuzzy measures should be used more widely to measure achieved well-being outcomes.

Anonymous web browsing through predicted pages

Anonymous web browsing is an emerging hot topic with many potential applications for privacy and security. However, research on low latency anonymous communication, such as web browsing, is quite limited; one reason is the intolerable delay caused by the current dominant dummy packet padding strategy, as a result, it is hard to satisfy perfect anonymity and limited delay at the same time for web browsing. In this paper, we extend our previous proposal on using prefetched web pages as cover traffic to obtain perfect anonymity for anonymous web browsing, we further explore different aspects in this direction. Based on Shannon’s perfect secrecy theory, we formally established a mathematical model for the problem, and defined a metric to measure the cost of achieving perfect anonymity. The experiments on a real world data set demonstrated that the proposed strategy can reduce delay more than ten times compared to the dummy packet padding methods, which confirmed the vast potentials of the proposed strategy.

Applications of nutrient profiling : potential role in diet-related chronic disease prevention and the feasibility of a core nutrient-profiling system

Background/objectives: A number of different nutrient-profiling models have been proposed and several applications of nutrient profiling have been identified. This paper outlines the potential role of nutrient-profiling applications in the prevention of diet-related chronic disease (DRCD), and considers the feasibility of a core nutrient-profiling system, which could be modified for purpose, to underpin the multiple potential applications in a particular country.

Methods: The ‘Four ‘P’s of Marketing’ (Product, Promotion, Place and Price) are used as a framework for identifying and for classifying potential applications of nutrient profiling. A logic pathway is then presented that can be used to gauge the potential impact of nutrient-profiling interventions on changes in behaviour, changes in diet and, ultimately, changes in DRCD outcomes. The feasibility of a core nutrient-profiling system is assessed by examining the implications of different model design decisions and their suitability to different purposes.

Results and conclusions: There is substantial scope to use nutrient profiling as part of the policies for the prevention of DRCD. A core nutrient-profiling system underpinning the various applications is likely to reduce discrepancies and minimise the confusion for regulators, manufacturers and consumers. It seems feasible that common elements, such as a standard scoring method, a core set of nutrients and food components, and defined food categories, could be incorporated as part of a core system, with additional application-specific criteria applying. However, in developing and in implementing such a system, several country-specific contextual and technical factors would need to be balanced.

Closed vs open corporate social networking communities : a case study of the Victoria Police and Dairy Australia.

The availability of affordable, user-friendly audio-visual equipment, software and the Internet, allows anyone to become a content creator or media outlet. This exploratory case study examines the adoption of social networking by Victoria Police and Diary Australia, a non-media and non-profit organization respectively, in corporate communication, public infmmation and community relations. The paper initiates discussions on the implications for traditional media and audiences of this phenomenon. It content analyzed the two websites during a two-week period and conducted interviews with their moderators about the sites' content, functions and efficacy. The purpose, role and community acceptance of these sites are examined, along with organizational motivations for establishing these channels to reach audiences, bypassing traditional media's gatekeeping function. It highlights how these organizations may set both media and public agendas when traditional media use this web content in their news gathering and reporting, similar to using press releases in the past.

Distant relations : limits to relational contracting in domestic violence programmes

Purpose – The purpose of this paper is to assess the applicability of relational contract theory in situations where government departments contract with non-government welfare organisations to deliver human service programmes. Its limits are highlighted by an assessment of programmes for domestically violent men that epitomise “management of incomplete contracts” central to the theory.

Design/methodology/approach – The paper is based on an evaluation of contracted-out programmes for perpetrators of domestic violence in Australia that set out to compare and contrast distinct models of service delivery by documenting programme logic, service delivery effectiveness and effects on programme participants. It reflects on the difficulties of monitoring such programmes and considers the implications of this for contracting theory and for human service practice.

Findings – In contrast to critiques of contracting-out in a neo-liberal environment that emphasise how accountability and reporting requirements limit the autonomy of contracted agencies, this paper highlights considerable variation in how programmes were managed and delivered despite standardised service delivery contracts developed by the government department funding the programmes. This leads to a consideration of “incomplete contracts” where service delivery outcomes are hard to measure or there is limited knowledge of the contracted agencies by the contracting government department.

Originality/value – The paper highlights a situation in which the recommendations of relational contracting theory can exacerbate the difficulties of quality assurance rather than minimise them. It then argues a need for workforce development in the government departments and the contracted agencies, to enable a nuanced monitoring of the programmes' service delivery and promotion of quality assurance processes.

Visualizing the core-periphery distinction in theory domains

As specific parts of a theory are refined over time, the aggregated set of variables and associations of multiple theory instances provide the identity of a theory domain. This research applies a meta-theoretical analysis to the problem of theory identity and the core-periphery distinction. The theoretico-empirical network for quantitative publications over a 20 year span of two top Information Systems journals is analysed and visualized to illustrate these aspects of theory. The analysis provides insight into the density of research in specific theory domains, the verisimilitude and explanatory ubiquity of core versus peripheral postulates, and suggests opportunities for increasing explanatory depth and integration in select theory domains.

Defining Bonferroni means over lattices

In the face of mass amounts of information and the need for transparent and fair decision processes, aggregation functions are essential for summarizing data and providing overall evaluations. Although families such as weighted means and medians have been well studied, there are still applications for which no existing aggregation functions can capture the decision makers' preferences. Furthermore, extensions of aggregation functions to lattices are often needed to model operations on L-fuzzy sets, interval-valued and intuitionistic fuzzy sets. In such cases, the aggregation properties need to be considered in light of the lattice structure, as otherwise counterintuitive or unreliable behavior may result. The Bonferroni mean has recently received attention in the fuzzy sets and decision making community as it is able to model useful notions such as mandatory requirements. Here, we consider its associated penalty function to extend the generalized Bonferroni mean to lattices. We show that different notions of dissimilarity on lattices can lead to alternative expressions.

Special issue : Computational intelligence models for image processing and information reasoning

Computational Intelligence (CI) models comprise robust computing methodologies with a high level of machine learning quotient. CI models, in general, are useful for designing computerized intelligent systems/machines that possess useful characteristics mimicking human behaviors and capabilities in solving complex tasks, e.g., learning, adaptation, and evolution. Examples of some popular CI models include fuzzy systems, artificial neural networks, evolutionary algorithms, multi-agent systems, decision trees, rough set theory, knowledge-based systems, and hybrid of these models. This special issue highlights how different computational intelligence models, coupled with other complementary techniques, can be used to handle problems encountered in image processing and information reasoning.

Evaluation and comparison of type reduction algorithms from a forecast accuracy perspective

A variety of type reduction (TR) algorithms have been proposed for interval type-2 fuzzy logic systems (IT2 FLSs). The focus of existing literature is mainly on computational requirements of TR algorithm. Often researchers give more rewards to computationally less expensive TR algorithms. This paper evaluates and compares five frequently used TR algorithms from a forecasting performance perspective. Algorithms are judged based on the generalization power of IT2 FLS models developed using them. Four synthetic and real world case studies with different levels of uncertainty are considered to examine effects of TR algorithms on forecasts accuracies. It is found that Coupland-Jonh TR algorithm leads to models with a better forecasting performance. However, there is no clear relationship between the width of the type reduced set and TR algorithm.