111 resultados para evidence-in-chief


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This paper focuses on the results of a cross-curriculum learning style survey conducted in an Australian School of Architecture and Building as part of an ongoing project aimed at resolving the learning difficulties of students collaborating in multi-disciplinary and multicultural team assignments. The research was conducted to determine how learning style differences in heterogeneous design teams might be addressed through pedagogy. We will argue that the likelihood of and reasons for learning style fluidity in student design cohorts needs determining if learning style theory is to provide a workable model for informing the teaching of design.
In light of evidence in student cohorts of learning style changes as students progress through their studies (Tucker, 2007), this research discusses one explanation of what appears to belearning style fluidity in architecture student cohorts. If, as prior research has indicated, the learning styles of academics are quite different from practitioners, evidence of a learning style drift in built environment students towards the predominant learning styles of their design teachers might suggest that students are learning how to be academics rather than practitioners. This, of course, might have serious implications for built environment teaching and for practice.

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The effect of unions on profits continues to be an unresolved theoretical and empirical issue. In this paper, clustered data analysis and hierarchical linear meta-regression models are applied to the population of forty-five econometric studies that report 532 estimates of the direct effect of unions on profits. Unions have a significant negative effect on profits in the United States, and this effect is larger when market-based measures of profits are used. Separate meta-regression analyses are used to identify the effects of market power and long-lived assets on profits, as well as the sources of union-profit effects. The accumulated evidence rejects market power as a source of union-profit effects. While the case is not yet proven, there is some evidence in support of the appropriation of quasi-rent hypothesis. There is a clear need for further American and non-American primary research in this area.

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This article examines the ways in which the documentary film Two Laws deploys a variety of strategies to represent the historical claim to land made in the early 1980s by the Borroloola people of Australia's Northern Territory. Cross-cultural collaboration between the indigenous people of Borroloola and two non-indigenous film-makers produced a film that combines a vigorous reflexivity with dramatic re-enactment and oral testimony. Importantly, the presentation of evidence in support of the land claim is achieved via a form communally devised by the Borroloola people based on their cultural needs and contingent on Borroloola social structure. In this way the so-called documentary truth claim and indigenous land claim intersect in Two Laws: for the Borroloola people, the filmic evidentiary truth claim functions in a direct way in support of their legal claim to their lands.

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Anting is a behavior common among passerine birds, yet its function is unknown. The behavior consists of a highly stereotyped set of movements which start when a bird picks up an ant, usually one which sprays formic acid as a defense, and sweeps it with frenzied motions through its feathers. The bird will often also eat the ant. As formic acid is toxic, we have tested the food-preparation hypothesis, that is, that the birds are anting to remove a distasteful or toxic substance from the ant before eating it. In a pair of experiments on starlings, Sturnus vulgaris, we have found evidence in support of this hypothesis.

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We investigate cross-market trading dynamics in futures contracts written on seemingly unrelated commodities that are consumed by a common industry. On the Tokyo Commodity Exchange, we find such evidence in natural rubber (NR), palladium (PA) and gasoline (GA) futures markets. The automobile industry is responsible for more than 50% of global demand for each of these commodities. VAR estimation reveals short-run cross-market interaction between NR and GA, and from NR to PA. Cross-market influence exerted by PA is felt in longer dynamics, with PA volatility (volume) affecting NR (GA) volume (volatility). Our findings are robust to lag-specification, volatility measure, and consistent with full BEKK-GARCH estimation results. Further analysis, which benchmarks against silver futures market, TOCOM index and TOPIX transportation index, confirms that our results are driven by a common industry exposure, and not a commodity market factor. A simple trading rule that incorporates short-run GA and long-run PA dynamics to predict NR return yields positive economic profit. Our study offers new insights into how commodity and equity markets relate at an industry level, and implications for multi-commodity hedging.

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This thesis investigates the use of scientific evidence in the process of making public health policy. A case study located within a food regulation setting is used. The aim is to test theory against this case study. The outcome is a theoretical understanding of the use of scientific evidence in the policy-making process in a food regulation setting. Food regulation can influence food composition and food labelling and thereby affect the population's dietary intake. Frequently there are contested values, beliefs, ideologies and interests among stakeholders regarding the use of food regulation as a policy instrument to effect public health outcomes. The protection of public health and safety, taking into account evidence based practice, is generally employed by food regulators as the priority objective during the policy-making process to adjudicate among the competing expectations of stakeholders. However, this policy objective has not been clearly defined and is vulnerable to interpretation and application. The process by which folate fortification policy was made in Australia, in response to epidemiological evidence of a relationship between folate intake during the periconceptional period and reduced risk of neural tube defects, was analysed as a case study of the policy-making process. The folate fortification policy created a precedent for both food fortification and subsequently health claims policy in Australia. A social constructivist method was used to analyse the case study. The method involved deconstructing the food regulatory system into three levels; decision-making process; procedural; and political environment. Data aligned with each level of analysis was collected from 22 key informant interviews, documentary sources, field notes and surveys of both a random sample of the Australian population's knowledge of folate and use of folic acid-containing supplements (n = 5422), and the implementation of folate fortified food products into stores (n = 60). The insights that emerged from each of the three levels of analysis were assessed iteratively to identify a pattern of interrelationships associated with the policy-making process within the food regulatory system. The identified pattern was interpreted against existing theory to gain a theoretical understanding of the public health policy-making process in this political setting. The central argument of this thesis extends Sabatier and Jenkins-Smith's Advocacy Coalition Framework theory to a food regulation setting. The argument is that within the contemporary political climates of neoliberalism and globalisation, a coalition between corporate interests and the values of scientists with a positivist-reductionist approach to public health research is privileged so as to invoke certain scientific evidence to, in turn, legitimise food regulation policy decisions. The theory will help to inform policy-makers about how and why the public health policy objective in a food regulation setting is interpreted and applied. This will contribute to improving policy practice intended to effect public health outcomes. It is concluded that irrespective of the quantity and quality of the scientific evidence that is being made available, scientific evidence cannot be assumed to speak for itself Policy-making is an inherently political and value-laden process and the potential for politically motivated interpretation and application of otherwise value-neutral scientific evidence can undermine the investment in its generation. From this perspective, evidence based practice, far from liberating policy-making from political influence, can itself become part of the problem rather than the solution. Nevertheless, rational evidence based practice is an ideal to strive for and a series of recommendations is proposed to help make the use of evidence in current food regulation policy processes more transparent and democratic.

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Investigation of the role of hypothesis formation in complex (business) problem solving has resulted in a new approach to hypothesis generation. A prototypical hypothesis generation paradigm for management intelligence has been developed, reflecting a widespread need to support management in such areas as fraud detection and intelligent decision analysis. This dissertation presents this new paradigm and its application to goal directed problem solving methodologies, including case based reasoning. The hypothesis generation model, which is supported by a dynamic hypothesis space, consists of three components, namely, Anomaly Detection, Abductive Reasoning, and Conflict Resolution models. Anomaly detection activates the hypothesis generation model by scanning anomalous data and relations in its working environment. The respective heuristics are activated by initial indications of anomalous behaviour based on evidence from historical patterns, linkages with other cases, inconsistencies, etc. Abductive reasoning, as implemented in this paradigm, is based on joining conceptual graphs, and provides an inference process that can incorporate a new observation into a world model by determining what assumptions should be added to the world, so that it can explain new observations. Abductive inference is a weak mechanism for generating explanation and hypothesis. Although a practical conclusion cannot be guaranteed, the cues provided by the inference are very beneficial. Conflict resolution is crucial for the evaluation of explanations, especially those generated by a weak (abduction) mechanism.The measurements developed in this research for explanation and hypothesis provide an indirect way of estimating the ‘quality’ of an explanation for given evidence. Such methods are realistic for complex domains such as fraud detection, where the prevailing hypothesis may not always be relevant to the new evidence. In order to survive in rapidly changing environments, it is necessary to bridge the gap that exists between the system’s view of the world and reality.Our research has demonstrated the value of Case-Based Interaction, which utilises an hypothesis structure for the representation of relevant planning and strategic knowledge. Under, the guidance of case based interaction, users are active agents empowered by system knowledge, and the system acquires its auxiliary information/knowledge from this external source. Case studies using the new paradigm and drawn from the insurance industry have attracted wide interest. A prototypical system of fraud detection for motor vehicle insurance based on an hypothesis guided problem solving mechanism is now under commercial development. The initial feedback from claims managers is promising.

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Reviewing the trends in educational reforms from the last decade provides opportunity for policy makers to understand the issues from the past with a view to improving the educational planning in the future. In the 90s globalization emerged as a great impetus for educational reforms, however a central problem concerning globalization was its full meaning and implications were still emergent therefore educational planning and policy making reflected a great deal of uncertainty. This paper reviews and analyses how educational policies from the 90s constructed globalization and uncertainty and whether the lessons from the 90s have implications for current policy making. Using computer assisted text analysis, this paper explores how educational policies from OECD, UNESCO and the World Bank coalesced with certain notions of globalisation that strategically guided educational reforms. By focusing on textual evidence, in a range of education policy from the 90s, the paper discusses how policy consolidated particular ideas about globalization and presented ‘simple’ recipes for educational change. When reviewing the 90s, the relationship between education and global change the macro policy research shows a trend towards narrowing focus on managerial and financial issues, specifically the paper discusses how OECD policy emphasized education a social and individual payoff, World Bank policy focused on education enabling the free flow of capital and UNESCO policy problematised globalization but focused on the importance of teachers as a way to create stability in education during the paradoxical times.

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Although education remains in the flux of change, reviewing the trends in educational reforms in the last decade provides opportunity to learn from the past with a view to improving the educational strategies guiding reforms in the future. As globalisation has become more consolidated in education policy, investigating how particular ideas about globalisation inhabited policy and established over time, presents ways of addressing and challenging the assumptions about education and globalization in the 90s and the fall out from these ideas. Using evidence based policy research, this paper explores how educational policies from OECD, UNESCO and the World Bank coalesced with certain notions of globalisation that strategically guided educational reforms. An analysis of education-globalisation nexus in the policies of OECD, UNESCO and the World Bank evidences the distinct character and agenda of each agency. By focusing on textual evidence, in a range of education policy from the 90s, the paper discusses how policy consolidated particular ideas about globalization and presented ‘simple’ recipes for educational change. When reviewing the 90s, the relationship between education and global change shows that OECD policy emphasized education as a social and individual payoff, World Bank policy focused on education creating certainty enabling the free flow of capital, and UNESCO policy problematised globalization and focused on the importance of teachers as a way to create stability in education during the paradoxical times.

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When I had to reapply for my own position as principal I felt as if I was facing the prospect of losing a part of myself. Conversations with other women colleagues confirmed that I was not alone in this response. Taking this as my cue, I explore the notion of principal “identification” practices—that is the continuing process of forming a “principal identity”—through personal narrative, a Cartesian metaphor and emerging research evidence. In particular, I focus on how conditions of entrepreneurial governance change a continuing policy commitment to heroic leadership, and how principal and school identities are conflated through accountability regimes, marketing requirements and work intensification. I propose that a study of changing principal identities might fruitfully add to critical leadership and management scholarship, complementing the emergent corpus on emotions in leadership.

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This paper unravels dynamic and intriguing shifts in the use of financial ratios in signaling corporate collapse. An empirical examination of the anecdotal evidences from notable recent corporate collapses coupled with the short-lived usefulness of financial ratios in various prediction models suggest that companies(1) that deliberately misrepresent their financial statements may have taken cues from the ratios that are commonly investigated. This proposition is supported by an extensive examination of over 50 studies conducted between 1968 and 2002. The erosion in the reliability of numbers in financial statements has led to significant distortions in the predictive power of financial ratios when used in signaling corporate collapse. Recent collapses such as Parmalat in Europe, Enron and WorldCom in the U.S. and HIH in Australia, present yet another reminder that financial statement items are being misrepresented. These are all large corporations with well-established household names, and are for sure closely monitored by financial communities around the globe. Nevertheless, a common thread seems to link the collapse of these companies: none of these collapses were foreseen by credit rating agencies or foretold by the widely accepted bankruptcy prediction models. Why? This paper attempts to use some anecdotal evidence in order to provide logical explanations to the existence of such a common thread. It argues that there appears to be anecdotal evidence to suggest that directors of publicly listed companies that have collapsed may have deliberately misrepresented financial statement items.

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The Late Palaeozoic Ice Age (LPIA), spanning approximately from ~320 Ma (Serpukhovian, late Mississippian) to 290 Ma (mid-Sakmarian, Early Permian), represents the vegetated Earth’s largest and most long-lasting regime of severe and multiple glaciations, involving processes and patterns probably comparable to those of the Last Ice Age. Accompanying the LPIA occurred a number of broadly synchronous global environmental and biotic changes. These global changes, as briefly reviewed and summarized in this introductory paper, comprised (but are not limited to) the following: massive continental reorganization in the lead up to the final assembly of Pangea resulting in profound changes in global palaeogeography, palaeoceanography and palaeobiogeogarphy; substantially lowered global atmospheric carbon dioxide concentrations (pCO2), coupled with an unprecedented increase in atmospheric oxygen concentrations reaching Earth's all-time high in its last 600 million year history; sharp global temperature and sea-level drops (albeit with considerable spatial and temporal variability throughout the ice age); and apparently a prolonged period of global sluggish macro-evolution with both low extinction and origination rates compared to other times. In the aftermath of the LPIA, the world's climate entered into a transitional climate phase through the late Early to Middle Permian before its transformation into a greenhouse state towards the end-Permian. In recent years, considerable amount of data and interpretations have been published concerning the physical evidence in support of the LPIA, its broad timeframe and eustatic and ecosystem responses from the lower latitudes, but relatively less attention has been drawn to the impact of the ice age on late Palaeozoic high-latitude environments and biotas. It is with this mission in mind that we have organized this special issue, with the central focus on late Palaeozoic high latitude regions of both hemispheres, that is, Gondwana and northern Eurasia. Our aim is to gather a set of papers that not only document the physical environmental changes that had occurred in the polar regions of Gondwana and northern Eurasia during the LPIA, but also review on the biotic responses at different taxonomic, ecological and spatial scales to these physical changes in a refined chronological timeframe.

This introductory paper is designed to provide a global context for the special issue, with a brief review of key late Palaeozoic global environmental changes (including: changes in global land-sea configurations, atmospheric chemistry, global climate regimes, global ocean circulation patterns and sea levels) and large -scale biotic (biogeographic and evolutionary) responses, followed by a summary of what we see as unresolved scientific issues and various working hypotheses concerning late Palaeozoic global changes and, in particular, the LPIA, as a possible reference to future research.

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The new Australian cartel laws prohibit a provision of a contract, arrangement or understanding that inter alia, results in price fixing and output restriction between competitors in the relevant market. This is subject to a recognition that sometimes such conduct can be in the public interest, in which case the Australian Competition and Consumer Commission (ACCC) may grant an authorisation. One such instance may be an activity characterised by substantial externalised cost. An authorisation application would need to provide suitable evidence in support of the underlying case being argued. Traditionally in Australia, such evidence has been qualitative in nature; however, where possible, the ACCC and its counterparts in the EU and New Zealand encourage quantitative estimates. This is a case study of the welfare impact of output restrictions in the Australian beer industry, which is a source of substantial negative externalities. A standard simulation exercise is utilised as an example of how applicants and the competition regulator might combine theoretical and quantitative concepts to better achieve the objectives of the new legislation.

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This study investigated laypersons' perceptions of memory evidence in a mock childhood sexual abuse trial. Results indicated that delay, memory type (continuous vs. recovered) and the nature of the alleged sexual assault (penetrative vs. fondling) influenced both how witnesses were perceived and the outcome of the trial.

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Purpose – The purpose of this paper is to address the concern about the impact of accounting regulatory change pertaining to employee share options (ESOs) on earnings management. Following Australia’s adoption of International Financial Reporting Standards (IFRS) in 2005, companies are required to recognise the fair value of ESOs as expenses. Due to inherent imprecision in the estimate of ESO’s fair value, the regulatory change from disclosure to recognition was widely claimed to potentially give rise to an alternative mechanism to manage earnings. This study provides empirical evidence on whether the regulatory change leads to earnings management problems.

Design/methodology/approach – This study uses the regulatory change in accounting for ESOs to provide a direct test of earnings management between disclosed versus recognised regimes for the same sample of firms. The sample consists of Australian firms from S&P/ASX300 for the period from 2003 to 2006.

Findings – The results show that, although the accounting regulatory change from disclosure to recognition may provide an alternative earnings management vehicle, there is no evidence of this occurring. There could be several reasons for this finding. First, the statistical tests lack power. Second, there are stricter audit tests on recognised amounts than on disclosed amounts. Third, given the concern of excessive pay and the close scrutiny of compensation, managers may have already understated ESO values in the disclosure regime. Finally, managers have limited time and resources and the effort involved in the adoption of IFRS in 2005 could have restricted the time available to manage earnings via the ESO reporting channel.

Originality/value – This study adds to the limited research on whether a change in accounting regulation for employee share options from disclosure to recognition gives rise to greater scope for earnings management. One reason for the lack of empirical evidence in the research is due to the problem of designing a test. Bernard and Schipper suggest that within-firm studies have limitations for comparing the effects of recognition versus disclosure when the change is driven by an estimate becoming more reliable. A cross-sectional study is also problematic due to self-selection bias if firms can choose between disclosure versus recognition. This study circumvents potential design problems raised by Bernard and Schipper by setting a test using regulatory change which allows the test to be compared directly using the same company.