Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models

Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) model has failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and Resource Consumption Accounting (RCA) models have been developed as costing models for next generation cost management systems. A key feature that distinguishes TDABC and RCA models from traditional volume-based costing models and the ABC model is the recognition of idle resources in resource pools.

This paper presents a discussion on implications of recognising idle resources in TDABC and RCA models on developments, maintenance and uses of cost management systems. A hypothetical case is presented to illustrate conversions of an ABC-based costing model to ones that are based on the TDABC and RCA models, and the resulting new allocation of resource costs.

Investigation into the diffusion of innovation in technical and further education : implementing e-mail through action research

This research project examined the diffusion of change within one Victorian TAFE Institute by engaging action research to facilitate implementation of e-mail technology. The theoretical framework involving the concepts of technology innovation and action research was enhanced with the aid of Rogers's (1983) model of the diffusion of the innovation process. Political and cultural factors made up the initiation phase of innovation, enabling the research to concentrate on the implementation phase of e-mail Roger's (1983) model also provided adopter categories that related to the findings of a Computer Attitude Survey that was conducted at The School of Mines and Industries Ballarat (SMB), now the University of Ballarat—TAFE Division since amalgamation on 1st January 1998. Despite management rhetoric about the need to utilise e-mail, Institute teaching staff lacked individual computers in their work areas and most were waiting to become connected to the Internet as late as 1997. According to the action research reports, many staff were resistant to the new e-mail facilities despite having access to personal computers whose numbers doubled annually. The action research project became focussed when action researchers realised that e-mail workshop training was ineffective and that staff required improved access. Improvement to processes within education through collaborative action research had earlier been achieved (McTaggart 1994), and this project actively engaged practitioners to facilitate decentralised e-mail training in the workplace through the action research spiral of planning, acting, observing and reflecting, before replanning. The action researchers * task was to find ways to improve the diffusion of e-mail throughout the Institute and to develop theoretical constructs. My research task was to determine whether action research could successfully facilitate e-mail throughout the Institute. A rich literature existed about technology use in education, technology teaching, gender issues, less about computerphobia, and none about 'e-mailphobia \ It seemed appropriate to pursue the issue of e-mailphobia since it was marginalised, or ignored in the literature. The major political and cultural influences on the technologising of SMB and e-mail introduction were complex, making it impossible to ascertain the relative degrees of influence held by Federal and State Governments, SMB's leadership or the local community, Nonetheless, with the implementation of e-mail, traditional ways were challenged as SMB's culture changed. E-mail training was identified as a staff professional development activity that had been largely unsuccessful. Action research is critical collaborative inquiry by reflective practitioners who are accountable for making the results of their inquiry public and who are self-evaluating of their practice while engaging participative problem-solving and continuing professional development (Zuber-Skerritt 1992, 1993). Action research was the methodology employed in researching e-mail implementation into SMB because it involved collaborative inquiry with colleagues as reflective practitioners. Thoughtful questions could best be explored using deconstructivist philosophy, in asking about the noise of silence, which issues were not addressed, what were the contradictions and who was being marginalised with e-mail usage within SMB. Reviewing literature on action research was complicated by its broad definition and by the variability of research (King & Lonnquist 1992), and yet action research as a research methodology was well represented in educational research literature, and provided a systematic and recognisable way for practitioners to conduct their research. On the basis of this study, it could be stated that action research facilitated the diffusion of e-mail technology into one TAFE Institute, despite the process being disappointingly slow. While the process in establishing the action research group was problematic, action researchers showed that a window of opportunity existed for decentralised diffusion of e-mail training,in preference to bureaucratically motivated 'workshops. Eight major findings, grouped under two broad headings were identified: the process of diffusion (planning, nature of the process, culture, politics) and outcomes of diffusion (categorising, e-mailphobia, the survey device and technology in education). The findings indicated that staff had little experience with e-mail and appeared not to recognise its benefits. While 54.1% did not agree that electronic means could be the preferred way to receive Institute memost some 13.7% admitted to problems with using the voice answering service on telephones. Some 43.3% thought e-mail would not improve their connectedness (how they related) to the Institute. A small percentage of staff had trouble with telephone voice-mail and a number of these were anxious computer users. Individualised tuition and peer support proved helpful to individual staff whom action researchers believed to be 'at risk', as determined from the results of a Computer Attitude Survey. An instructional strategy that fostered the development of self-regulation and peer support was valuable, but there was no measure of the effects of this action research program, other than in qualitative terms. Nevertheless, action research gave space to reflect on the nature of the underlying processes in adopting e-mail. Challenges faced by TAFE action researchers are integrally affected by the values within TAFE, which change constantly and have recently been extensive enough to be considered as a 'new paradigm'. The influence of competition policy, the training reform agenda and technologisation of training have challenged traditional TAFE values. Action research reported that many staff had little immediate professional reason to use e-mail Theoretical answers were submerged beneath practical professional concerns, which related back to how much time teachers had and whether they could benefit from e-mail. A need for the development of principles for the sound educational uses of e-mail increases with the internationalisation of education and an increasing awareness of cultural differences. The implications for conducting action research in TAFE are addressed under the two broad issues of power and pedagogy. Issues of power included gaining access, management's inability to overcome staff resistance to technology, changing TAFE values and using technology for conducting action research. Pedagogical issues included the recognition of educational above technological issues and training staff in action research. Finally, seventeen steps are suggested to overcome power and pedagogical impediments to the conduct of action research within TAFE. This action research project has provided greater insight into the difficulties of successfully introducing one culture-specific technology into one TAFE Institute. TAFE Institutes need to encourage more action research into their operations, and it is only then that -we can expect to answer the unanswered questions raised in this research project.

Transitional issues of induction into design education for international undergraduate students : a case study analysis of architecture

The overarching aim of this paper is to present and discuss a collaborative undertaking between the School of Architecture and Building and the Academic Skills Unit at Deakin University, Australia in a programme called The Integrated Support Programme for Architecture. It does this in the following ways. It provides a justification for the setting up of an integrated programme for international architecture students. It describes the programme that was set up and outlines the reasons for collaboration between an academic School and an Academic Skills support services unit to prepare students both nationally and internationally as graduates of architecture. It then reports on a study undertaken to evaluate the programme in terms of student response and perception. Following this, it highlights directions for effective and strategic transition of past and present learning for international students. Using a case study analysis, the thrust of this paper is to advance knowledge and understanding of the pertinent issues related to international students either commencing or articulating into the professional course of architecture. It is envisaged that in this discussion matters may be raised for a strategic and effective transition of generic and internationalised learning for international students.

A preliminary evaluation of the world's largest skills enhancement program for entrepreneurs

Start and Improve Your Business (SIYB) is an entrepreneurial training program created, sponsored and disseminated by the International Labour Organization. SIYB is, arguably, the world’s largest skills enhancement program for entrepreneurs. SIYB has been in operation since the early 1970s and currently operates in almost 80 countries. During the last decade, more than 100,000 entrepreneurs, thousands of trainers and hundreds of small enterprise development organizations around the world have participated in it (Samuelsen 2003). Surprisingly for an education program of this magnitude and potential global importance, there has been relatively little program evaluation performed. What evaluation has been conducted has been unsystematic, qualitative and unsatisfactory (Harper 1985).

Meanwhile, in the nation of Botswana, since the mid seventies, there has been a huge growth in programs devoted to the training of small and medium entrepreneurs. The SIYB program has formed a significant component of this entrepreneurial training effort in Botswana (ILO 1996). SIYB training was initially supported by the United Nations and later by the Botswana government. Since its introduction into Botswana in1983, the SIYB program has been evaluated only once, in 1993 (Samuelsen 2003). The methods used (subjective questionnaire administered to an unsystematic sample of past participants) fails to provide a satisfactory evaluation of the program. So, in Botswana and worldwide, the world’s largest entrepreneurial training program continues to run in the absence of any knowledge concerning its efficacy. This paper describes the various elements of the SIYB program and places it in the context of the data-rich Botswanan environment. The descriptive work is a necessary predicate to creation of a research design capable of providing the detailed, critical program evaluation that has been so conspicuously lacking throughout the history of the SIYB initiative.

Simulation models of obesity : a review of the literature and implications for research and policy

Simulation models (SMs) combine information from a variety of sources to provide a useful tool for examining how the effects of obesity unfold over time and impact population health. SMs can aid in the understanding of the complex interaction of the drivers of diet and activity and their relation to health outcomes. As emphasized in a recently released report of the Institute or Medicine, SMs can be especially useful for considering the potential impact of an array of policies that will be required to tackle the obesity problem. The purpose of this paper is to present an overview of existing SMs for obesity. First, a background section introduces the different types of models, explains how models are constructed, shows the utility of SMs and discusses their strengths and weaknesses. Using these typologies, we then briefly review extant obesity SMs. We categorize these models according to their focus: health and economic outcomes, trends in obesity as a function of past trends, physiologically based behavioural models, environmental contributors to obesity and policy interventions. Finally, we suggest directions for future research.

The process of interpersonal perspective taking

Perspective taking, the main cognitive component of empathy, has a particularly important and complex role to play in the clinician-client relationship, particularly in mental health nursing. However, despite extensive investigation into the outcomes of this construct (e.g. sympathy, altruism), the process by which people take another's psychological point of view has received comparatively little attention. The purpose of this study was to investigate what the individual does when attempting to take the perspective of another person. The aims were to identify the specific strategies people used to accomplish this task, to consider how and why these strategies were chosen, and the relationship between the strategies and subsequent outcomes. Participants described an example of their own perspective-taking experience. Adopting an interpretive phenomenological approach, analysis resulted in the generation of several themes of direct relevance to both the perspective taking process and the wider empathic experience. Of particular importance were two superordinate themes, use of other-information and use of self-information. One significant subordinate theme (within use of selfinformation) to emerge was that of past experience, where the participant had experienced either (a) a similar role to that which they occupied in the present situation, or (b) a similar situation to that of the target person. Both of these experiences were determinants of how easy participants perceived the task of apprehending the target’s perspective. Within the wider empathic experience, themes included emotional manifestations (e.g. sympathy), as well as judgements of appropriate behaviours. Implications of findings when working in clinical and mental health settings are discussed.

Use of management control systems in university faculties : evidence of diagnostic versus interactive approaches by the upper echelons

Drawing on upper echelon theory and focusing on the context of higher education reforms in Australia within new public management in university faculties/colleges, this study investigates the diagnostic versus interactive uses of management control systems by Deans/Pro-Vice Chancellors of Faculties/Colleges (hereafter called Faculty PVCs). It seeks to identify how the professional and experiential characteristics of these senior academic executives and the structure of their Faculty, impact on their managerial and collegial orientation as reflected in their approach to using management controls. A mail survey of Faculty PVCs is conducted amongst a census of all Faculties/Colleges of all universities in Australia. Supplementing this survey are semi-structured interviews with the PVC of the business and science Faculty at a large Australian university. Results reveal that PVCs who have had a longer career in higher education tend to use MCSs more interactively (or collegially). There is also evidence that as PVCs hold their current position for longer periods, they tend to move from an early diagnostic use of MCSs to a subsequent interactive use. Further, the higher the complexity of a Faculty the more a PVC will adopt an interactive approach to MCS use. Other PVC and Faculty characteristics did not reveal patterns of significant influence on the interactive or diagnostic use of MCSs. A key revelation from interviews is that PVCs will give over-riding importance to meeting centrally-set diagnostically-focused KPI, but still take a collegial approach within their Faculty to the broader use of MCSs. The findings lend limited support to upper echelons theory, but provide a grounding for further research into the impact that a managerial versus a collegial approach by PVCs/Deans may have on their Faculty’s growth in innovative capacities, teaching qualities or financial strength.

Current negative mood encourages changes in end-of-life treatment decisions and is associated with false memories

To investigate the effects of mood on people’s end-of-life treatment decisions and their false memories of those decisions, participants took part in two sessions. At Time 1, participants were experimentally induced into positive or negative moods. They decided whether they would want to receive or refuse treatments in a range of hypothetical medical scenarios, such as tube feeding while in a coma. Four weeks later, at Time 2, participants were induced into the same or the opposite mood and made these decisions a second time. They also recalled their previous decisions. Participants in negative moods at Time 2 changed more of their current decisions and falsely remembered more of their previous decisions than participants in positive moods. These findings suggest that people’s current moods influence whether they change their treatment decisions; current decisions in turn bias recall of past decisions

Web 2.0 VDS : social networking as a facilitator of design education

In 2009, Deakin University and the Chinese University of Hong Kong trailed the use of Web 2.0 technologies to enhance learning outcomes in a third year architectural design studio that was modelled on the Virtual Design Studios (VDS) of past decades. The studio developed the VDS further by integrating a social learning environment into the blended learning experience. The Web 2.0 VDS utilised the social networking sites Ning.com, YouTube and Skype; various 3D modelling and video- and/or image-processing software; plus chat-software. These were used in combination to deliver lectures, communicate learning goals, disseminate learning resources, submit work, and provide feedback and comments on various design works in assessing students’ outcomes. This paper centres on issues of learning and teaching associated with the development of a Social Network VDS (SNVDS).

Qualitative methods in early-phase drug trials : data and methods from a trial of N-acetylcysteine in schizophrenia

Objective: The pharmacokinetic profile of a drug often gives little indication of its potential therapeutic application, with many therapeutic uses of drugs being discovered serendipitously while being studied for different indications. As hypothesis-driven, quantitative research methodology is exclusively used in early-phase trials, unexpected but important phenomena may escape detection. In this context, this study aimed to examine the potential for integrating qualitative research methods with quantitative methods in early-phase drug trials. To our knowledge, this mixed methodology has not previously been applied to blinded psychopharmacologic trials.

Method: We undertook qualitative data analysis of clinical observations on the dataset of a randomized, double-blind, placebo-controlled trial of N-acetylcysteine (NAC) in patients with DSM-IV-TR–diagnosed schizophrenia (N = 140). Textual data on all participants, deliberately collected for this purpose, were coded using NVivo 2, and emergent themes were analyzed in a blinded manner in the NAC and placebo groups. The trial was conducted from November 2002 to July 2005.

Results: The principal findings of the published trial could be replicated using a qualitative methodology. In addition, significant differences between NAC- and placebo-treated participants emerged for positive and affective symptoms, which had not been captured by the rating scales utilized in the quantitative trial. Qualitative data in this study subsequently led to a positive trial of NAC in bipolar disorder.

Conclusions: The use of qualitative methods may yield broader data and has the potential to complement traditional quantitative methods and detect unexpected efficacy and safety signals, thereby maximizing the findings of early-phase clinical trial research.

Defining national identity? Visiting the architectural spaces of the Museum of Scotland

National Cultures construct identities by producing meanings about the nation with which we can identify, meanings which are contained in the stories which are told about it, memories which connect its present within its past, and images which are constructed of it. A museum, the repository of a nation’s culture, which connects the past to the present through recounting stories about the artefacts of past cultures is clearly significant in representing the culture of a nation.

This paper explores the architectural spaces of the new Museum of Scotland, which opened in Edinburgh in November 1998. The museum has opened at a crucial time in Scottish history. The Scottish cultural renaissance is manifested in the increase in cultural production and call for Scottish cultural institutions. Parallel to this renaissance are political developments with the re-creation of a Scottish Parliament in 1999. When the idea of ‘Scotland’ is itself in a state of flux, the stories of the nation told in the museum, which attempt to give a sense of location, a connection between the individual and the nation are especially important.

Thus, issues of identity and ‘self’ are crucially important in understanding the contemporary museum. Within this, the relations between the production of these narratives and their consumption by the public are little understood. The majority of studies have concentrated, although not exclusively, on the production of museum displays, primarily with the "politics and poetics" of display. This paper analyses the relationship between producer and consumer within the Museum of Scotland, attempting to reconnect the forces of production and consumption. In doing so, it focuses primarily on the differing conceptions of the ability of the Museum to be able to narrate the nation.

Based on interviews both with museum staff and with visitors to the museum, it argues that an understanding of the relationship between the museum and Scottish national identity can only be considered through an understanding of the tension between the producers’ intentions and the way in which consumers conceptualise the museum as a space for "telling the nation".

The weight of the thing left its mark

The weight of the thing left its mark frames improvised dancing through relationships between the dancers, a live soundscape and the uses of masses of cutlery. The simple, evocative design of the space alludes to farmhouse domesticity, but the atmosphere is taught as the dancers negotiate the psychological and physical interactions that determine their improvisations.

Online communities and commercialization of Chinese internet literature

This article presents a case study on roles of online communities in development and commercialization of Chinese Internet literature (CIL). Online communities are widely used in ethnic Chinese communities for publication of CIL works. Uses of online communities in publication of CIL works enhance authors’ and readers’ experience and facilitate the growth of the CIL market. In turn, the growth of the CIL market creates new business opportunities that eventually lead to CIL commercialization. Evidences from the case show that the roles of online communities on CIL commercialization are much larger than simply being a new product development platform.

The experience of connectivity : results from a survey of Australian internet users

This article presents the findings from a survey of Australian Internet users (n = 1172), conducted in 2007, investigating their overall experience of connectivity at home. Experience of connectivity is defined to mean how people use the Internet to achieve general outcomes of value to them in their everyday lives, and includes both the range of outcomes and the significance of the Internet in achieving them. The survey, thus, reports on the experience of a single behaviour – ‘using the Internet’ – rather than, as common in other research, multiple specific behaviours conducted while online. The article analyses the data collected to draw conclusions that provide greater depth of understanding of connectivity understood as the phenomenon in, and of, itself. This article contributes important information about the experiences of Australian Internet users, about which there have been only a few and relatively superficial studies. It also provides an example of a new approach to surveying Internet users that can lead to more direct conclusions about the value and extent of their uses of connectivity in their lives.

What was web 2.0? Versions as the dominant mode of internet history

This paper explores Web 2.0 as the marker of a discourse about the nature and purpose of the internet in the recent past. It focuses on how Web 2.0 introduced to our thinking about the internet a discourse of versions. Such a discourse enables the telling of a ‘history’ of the internet which involves a complex interweaving of past, present and future, as represented by the additional versions which the introduction of Web 2.0 enabled. The paper concludes that the discourse of versions embodied in Web 2.0 obscures as much as it reveals, and suggests a new project based on investigations of the everyday memories of the internet by which individual users create their own histories of online technology.