Partner-scale economies, service bundling and auditor independence in the Australian self-managed superannuation (pension) fund industry

Using proprietary Australian Taxation Office (ATO) data, this study examines audit pricing, service bundling and independence issues in the self-managed superannuation fund (SMSF) sector, the fastest growing and largest segment of the Australian $2 trillion retirement savings industry. We consider the impact of partner-level scale effects for a large sample of SMSF audits for the three years to June 2010. After controlling for factors known to determine audit fees, we find evidence of fee discounting by partners with large client portfolios. However, when the dependent variable is redefined to the total 'bundle' of services (including audit and non-audit fees), the firms of partners with larger client portfolios are shown to earn bundling fee premiums. This finding suggests industry specialists price strategically using audits as a conduit to supply higher margin non-audit services (NAS) to clients with more resources. Last, we find no evidence the supply of NAS impairs auditor independence, alleviating joint supply concerns raised in the Cooper Review.

Requirements engineering for web-based information systems

This chapter overviews the existing methods of requirements analysis as prescribed by some of the best-known web-development methods. It also discusses the pre-eminent importance of stakeholder analysis, identification of stakeholder views and concerns, and the processes governing elicitation of web systems requirements. The chapter finally derives a model of concern-driven requirements evolution from several case studies undertaken in the area of web-enabled employee service systems.

What about the men? Gender differences in utilisation of arthritis self-management services

As self-management programs for chronic illness increasingly become the domain of primary health care providers, it is important to consider gender inequities in access to these services and gender differences in patterns of use to inform the development and delivery of services. This study explores gender differences in levels and patterns of access to arthritis elf-management services by analyzing data collected from the Telephone Information Service of Arthritis Victoria, Contingency tables were analyzed and odds-ratios calculated to confirm gender differences in levels and patterns of service utilisation. Men were found to be significantly under-represented as users of the service, even after taking into account gender differences in prevalence of arthritis in the population. Women were more likely than men to contact the service on their own behalf. Men were more likely to have a family member or friend contact the services for them. Women showed more interest in learning about their condition while men focused more on symptom management. These gender differences in rates and patterns of services use indicate that services providers of self-management services for conditions such as arthritis need to take into account the interaction between gender and service utilisation.

Toward self discovery for an autonomic cluster

Nondedicated clusters are currently at the forefront of the development of high performance computing systems. These clusters are relatively intolerant of hardware failures and cannot manage dynamic cluster membership efficiently. This report presents the logical design of an innovative self discovery service that provides for automated cluster management and resource discovery. The proposed service has an ability to share or recover unused computing resources, and to adapt to transient conditions autonomically, as well as the capability of providing dynamically scalable virtual computers on demand.

Protecting web applications from DDoS attacks by an active distributed defense system

In the last a few years a number of highly publicized incidents of Distributed Denial of Service (DDoS) attacks against high-profile government and commercial websites have made people aware of the importance of providing data and services security to users. A DDoS attack is an availability attack, which is characterized by an explicit attempt from an attacker to prevent legitimate users of a service from using the desired resources. This paper introduces the vulnerability of web applications to DDoS attacks, and presents an active distributed defense system that has a deployment mixture of sub-systems to protect web applications from DDoS attacks. According to the simulation experiments, this system is effective in that it is able to defend web applications against attacks. It can avoid overall network congestion and provide more resources to legitimate web users.

End-user control in web-based electronic services : a case study

This paper reports a case study of end-user control in delivery of Web-based electronic services. The case study concentrates the adoption of a Web-based electronic system being implemented in processing student’s admission applications on a Web site. The end-user’s control interface provides information on the detail existing in the Web-based electronic service. This insight into end-user synthesis in developing effective control in Web service environment relates to ease of use in doing the task. To assume the leverage of end-user control strictly on the basis of the Web service usage would limit the purpose of understanding. Rather it is suggested that it would be better to develop an approach to study the end-user ease of use interface in doing the task with the user’s perception towards Web-based interactivity.

Self-concept and motivation as predictors of actual consumer behaviour

The need to predict consumer behaviour outcomes is considered to be a very important issue for marketers. Isolated individual psychological constructs such as attitudes, motives, personality traits and learning styles have been used to identify their predictive capacity for actual consumer behaviour with varying degrees of success. This paper attempts to test
empirically the predictive power of two constructs, motivation and self-concept, regarding business consumer’s actions in a service context, using an Australian representative sample.

A set of patterns for the web-based interfaces of an employee services system

The provision of Human Resource (HR), especially payroll, is a core function in every organization. Previously, providers of HR/payroll have offered their services to their clients via conventional modes of communication, such as telephones, facsimile, and courier services. In recent years, with the advent of the Internet and the emergence of web-based electronic commerce, there has been a rise in the adoption of web-based technology and information
systems by service providers, thereby enabling them to interact with their clients through this medium. This development necessitates the use of web-based user interfaces as workspaces between the HR/payroll providers and their clients, and thus, raises certain concerns that determine the effectiveness of web-based workflow systems. These concerns, related to the use of web interfaces, form the basis of the patterns discussed in this paper

Issues in IT service-oriented requirements engineering

Corporate information technology (IT) management is increasingly service-oriented, offering continuous evaluation and improvement of application, communication, delivery and support services to internal and external customers. Service-oriented requirements engineering (SoRE) plays a significant role in identifying and specifying service requirements, formally defined through service-level agreements (SLAs). However, the new frameworks and approaches emerging to guide these developments have not yet addressed how requirements for such services can be effectively developed, nor identified the diverse issues involved. We report a case study of a web services team development of requirements for an internal Service Desk service. The study revealed five main issues of concern when developing service provider requirements: service roles, responsibilities and accountability; service performance metrics; resolution of conflicting stakeholder service requirements; customer acceptance of service change; and service provider team structure. This study suggests that in the new IT services era, new techniques and approaches are needed for eliciting and determining provider and customer requirements that involve key stakeholder groups equitably and more closely negotiate the sometimes-conflicting provider and customer needs.

Agents for invocation of web services

Web services are becoming popular and widely accepted on the Internet. UDDI is the standard for publishing and discovery of web services. In this paper, we investigate semantics description of web services based on domain ontology; based on this language, we propose an architecture for invoking agents to consume services within the UDDI registry. The semantics service description language together with agent creation
architecture provides a new way to discover and utilise published web services. This method is flexible and extendable to accomplish complex web service requests.

Evaluation of phenomenological findings in IS research : a study in developing web-based IS

This paper presents a phenomenological investigation of project managers’ experiences with the implementation of web-based employee service systems (ESS), a domain that has witnessed sharp growth in Australia in recent times. The rich, multidimensional account of project managers’ experiences with the implementation of ESS revealed the social obstacles and fragility of intraorganizational relationships that demanded a cautious and tactful approach. While arriving at such findings usually concludes the cyclical process of phenomenological study, Information Systems (IS) research usually demands some independent assessment of the empirical discovery, which led us to conducting a further study focusing on the evaluation of the collected and packaged project managers’ experience. This phenomenological evaluation is in the focus of this paper. By means of a small case study, this project engaged a number of professional teams to reflect upon the previously captured problem-solving experience and determine its applicability, usefulness and relevance in developing new web-based ESS products and services.

An immune network approach for web document clustering

The human immune system provides inspiration for solving a wide range of innovative problems. In this paper, we propse an immune network based approach for web document clustering. All the immune cells in the network competitively recognize the antigens (web documents) which are presented to the network one by one. The interaction between immune cells and an antigen leads to an augment of the network through the clonal selection and somatic mutation of the stimulated immune cells, while the interaction among immune cells results in a network compression. The structure of the immune network is well maintained by learning and self-regularity. We use a public web document data set to test the effectiveness of our method and compare it with other approaches. The experimental results demonstrate that the most striking advantage of immune-based data clustering is its adaptation in dynamic environment and the capability of finding new clusters automatically.

A self-learning system for identifying harmful network information

Network information identification is a “hot” topic currently. This paper designs a self-learning system using neural network algorithm for identifying the harmful network messages of both Chinese and English languages. The system segments the message into words and creates key word vector which characterizes the harmful network information. The BP algorithm is taken advantage of to train the neural network. The result of training and studying of the neural network can be applied onto many network applications based on message identification. The result of experiments demonstrates that our system has a high degree of accuracy.

Losing innocence : finding the line between emotional bonds and boundaries in protective service work

This paper builds on existing literature on the notion of emotional labour by investigating work in a child protective service environment. Notable characteristics of formal organisations, such as child protective services, are that they operate within a legal framework and that workers' professional duties have great influence on clients. This paper examines the intricacies of the worker-client relationship and the emotional dynamics of the service interactions by interviewing a group of workers in a public hospital in Victoria, Australia. This research extricates the complexities in the client-worker relationship by examining a range of work characteristics including their roles as professional caregivers, the emotional bonds and boundaries in the workers-client relationship, the intensity and magnitude of felt and displayed emotions, as well as the self-management of emotions and clients' emotions. This study adds to existing knowledge on the emotional expressions, experiences and regulation of emotions of the professional work lives in a child protective service work environment.
This paper is divided into the following sections. The first section details protective service work within the larger framework of human service work, and how the worker-client interface is different from other front-line service work. This is followed the need to examine the emotional dynamics of work in a child protective service organisation. Next, a study of these emotional dynamics in a child protective service organisation is reported. The paper concludes with a consideration of the wider implications for the sociology of protective service work, and how affective issues differ other service work roles.