Value relevance of information in hi-tech industries in Australia : accounting information and intangible asset disclosures

The main objective of this study is to test the value relevance of financial and non-financial information in high-tech industries in Australia. Ninety-one companies were selected from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment; and Telecommunication Services of ASX for the analysis. Both financial and non-financial sections of annual reports were scrutinized in order to obtain data for the analysis. The unaudited sections of annual reports were particularly analysed using NVivo to obtain the word-count of intangible assets. Ohlson’s (1995) Equity Valuation Model (modified for the intangible assets disclosures) was explicitly applied to examine the value relevance of financial and non-financial information. The overall results provide evidence that book value is the most significant factor and earnings are the least significant factor in deciding share prices in high-tech industries in Australia. This finding supports the previous studies that showed value relevance declined in earnings but increased in book value. This research proved that voluntary disclosures of intangible assets are value relevant, providing support for the previous US and Australian studies and the conclusion that investors probably increasingly rely upon alternative information sources.

The final piece of the puzzle : assessment of information literacy in graduate medical students

Deakin University graduate entry medical students come from a varied knowledge base with regard to information research.

Assessment for the learning outcomes of information literacy modules will help to determine effective development of information searching skills for future clinical practice, teaching effectiveness, and identification of skills requiring additional support.

Assessment aims to provide encouragement to engage with the content being taught.

Debating the capacity of information and communication technology to promote inclusion

This chapter begins with an exploration of the digital divide in the Australian context. This discussion is followed by an examination of online education, professional development and the capacity of ICT to enhance the well-being of practitioners. The chapter then focuses on the use of ICT in human services and the rise of computer mediated self help and support groups. The potential for ICT to promote and extend political participation is also explored as well as the role of ICT in global development. Throughout, the potential for inclusion and exclusion is highlighted, using examples and critical analysis for exploring the inclusionary and exclusionary capacity of ICT.

Managing post-discharge care at home: an analysis of patients' and their carers' perceptions of information received during their stay in hospital

This small-scale study carried out in a Melbourne metropolitan hospital explored patients’ and their carers’ perceptions of information, adequacy of information, and their utilization of information concerning post-discharge care received from health professionals during their stay in hospital. The research design consisted of two stages. Stage one involved a qualitative approach using focused interviews of five pairs of patients and their carers, 2 weeks after discharge from hospital. Five main themes emerged from the content analysis of the interview transcripts: information given by health professionals to patients and carers, patients’ and carers’ psychological well-being, activities of daily living, caring tasks of the patients, and community linkages. A quantitative approach was used for stage two involving two sets of questionnaires, one for the patient and one for the carer, developed from the themes identified in stage one. A pilot study was conducted on three pairs of patients and their carers, 2 weeks after discharge from hospital. The main study consisted of a convenience sample of 40 pairs of patients and their carers who completed the questionnaires 2 weeks post-discharge. Data analysis of stage two of the study consisted of descriptive statistics and cross-tabulations. The main findings suggested that carers received very little information from health professionals concerning their patients’ health problems and care at home. The carers’ health and employment states were often not considered in their patients’ discharge plan. Carers who were present with their patients when they received information concerning post-discharge care experienced a decrease in anxiety during their patients’ convalescence at home, greater satisfaction with the information they received, and their patients experienced fewer medical problems post-discharge. The implications for nursing practice and research include recommendations for a more effective system of discharge planning, and further research to include a larger population with a more varied group of participants.

'O que é o "subalterno" da filosofia da religião? / What Is the “Subaltern” of the Philosophy of Religion?

The The 18th-19th centuries orientalist preoccupations with mythology and ancient perennis lacked both a critical-theoretical sensitivity to historiography anchored in radical historical consciousness and a deep sense of philosophical argumentation, as distinct from discerning mythic patterns of textual (intra-textual or internal) disputation and its interpretative ramifications from another felicitous perspective, usually theology mitigated by whatever remains ‘modern’ in the arts. Philosophy of Religion on the other hand remained heavily straddled in the rigors of logic, reason, analysis, dialectic, reason, reductio, aggressive refutation, within established frameworks drawing from the other branches of philosophy, namely, again, logic, epistemology, ontology and metaphyics. This paper presents a view 'from below' to demonstrate and argue how philosophy o religion must change in the post-colonial era and pay more attention to indigenous patterns of theological thinking and critiquing of Western enlightenment-centred philosophy of religion. It is in Portuguese though.

Sources, perceived usefulness and understanding of information disseminated to families who entered home quarantine during the H1N1 pandemic in Victoria, Australia: a cross-sectional study

Background Voluntary home quarantine of cases and close contacts was the main non-pharmaceutical intervention used to limit transmission of pandemic (H1N1) 2009 influenza (pH1N1) in the initial response to the outbreak of the disease in Australia. The effectiveness of voluntary quarantine logically depends on affected families having a clear understanding of what they are being asked to do. Information may come from many sources, including the media, health officials, family and friends, schools, and health professionals. We report the extent to which families who entered home quarantine received and used information on what they were supposed to do. Specifically, we outline their sources of information; the perceived usefulness of each source; and associations between understanding of recommendations and compliance. Methods Cross-sectional survey administered via the internet and computer assisted telephone interview to families whose school children were recommended to go into home quarantine because they were diagnosed with H1N1 or were a close contact of a case. The sample included 314 of 1157 potentially eligible households (27% response rate) from 33 schools in metropolitan Melbourne. Adjusting for clustering within schools, we describe self-reported 'understanding of what they were meant to do during the quarantine period'; source of information (e.g. health department) and usefulness of information. Using logistic regression we examine whether compliance with quarantine recommendations was associated with understanding and the type of information source used. Results Ninety per cent understood what they were meant to do during the quarantine period with levels of understanding higher in households with cases (98%, 95% CI 93%-99% vs 88%, 95% CI 84%-91%, P = 0.006). Over 87% of parents received information about quarantine from the school, 63% from the health department and 44% from the media. 53% of households were fully compliant and there was increased compliance in households that reported that they understood what they were meant to do (Odds Ratio 2.27, 95% CI 1.35-3.80). Conclusions It is critical that public health officials work closely with other government departments and media to provide clear, consistent and simple information about what to do during quarantine as high levels of understanding will maximise compliance in the quarantined population.

Philosophy of childhood: the foundational childhood needs and wellbeing

 The foundational needs of children and wellbeing have been examined through the India chakra system. This new needs theory assists in the understanding children’s basic needs as well as a way to diagnose the unmet needs of children. The model has applications for psychological and education systems as well as parenting.

Understanding career aspirations of Information Technology students at Deakin University

Students need to develop informed and realistic career aspirations to gain the most from their university studies towards their initial career development. However developing their aspirations, goals, and expectations is a complex process. In Information Technology (IT) no clear career development framework is evident in the literature. We present a pilot study which investigates the career aspirations of novice students studying IT at an Australian University. Through a series of career activities their aspirations were explored with the aim of improving support for career development. Results indicate that students have no clear short- or long- term aspirations, yet believe that programming skills are key to achieve a career in IT.