Going concern guidance for New Zealand auditors: transitions in communicative acts

In this evaluation of New Zealand audit going concern standards, we ask what underlying messagescan be found in these professionally-designed standards. To do so, we apply a linguistic taxonomy ofcommunicative acts to the three sets of going concern standards, and 469 speech acts, that have overtime been produced. This taxonomy developed by Bach and Harnish (1979) is based on Austin’s wellknownlinguistic principle of the illocutionary act, which is concerned with the force of a text. Ouranalysis is further informed by our evaluation of the New Zealand socio-political–economic contextand from the results of an interview with one of the standard setters. We conclude that among otherpossible rationales, a lack of courtroom guidance, a defensive posture and a marketing exercise instandard expansion may explain the force of the text that we found. Our results also reveal a professionwhich, in this text at least, situates itself ‘above public debate’, conveying a sense of ‘expertise’ indevised ‘truths’ about the obligations of the auditor and others.

Communicating the 'unspeakability' of violent acts in cinema

This paper explores the forensic testimony employed in James Benning‟s experimental narrative film Landscape Suicide (1986, 16mm, 95min USA). As a belated example of Judith Walker‟s „Trauma Cinema‟, this film in part re-enacts the court transcripts of two perpetrators of physical violence: Ed Gein and Michelle Protti. Teenager Protti killed another student with a kitchen knife after having been subjected to bullying by a group of girls and Wisconsin farmer Gein shot a storekeeper‟s wife, took the body home to then skin and dissect it. Gein‟s case is said to have provided the model for the cinematic serial killers portrayed in Psycho (1959), The Silence of the Lambs (1991) and Texas Chainsaw Massacre (1974). In its strategy of communicating or representing the overwhelming and traumatic impact of violence cinematically Landscape Suicide is contrasted to the melodrama and shock of mainstream violence in Psycho, Texas Chainsaw Massacre and Silence of the Lambs for its ability to identify „unspeakable‟ aspects of overwhelming experience. This paper will concentrate on the representation of Ed Gein‟s violent acts, rather than Protti‟s and enlists recent neurological research that suggests a model for forgetting that is identifiable in the film‟s structure and content.

Subjects and expressive worlds in the work of Merleau-Ponty

Examines Merleau-Ponty's claim that the relationship between subjects, world and others is one of interdependence. Questions traditional accounts of subjectivity based on dichotomous schemas and expands into the expressive domains of art, language and sexuality. Gives some forward-looking reflections as regards ethics arising out of Merleau-Ponty's new ontology.

Gender differences in the performance of individuating acts

Although several studies in social psychology suggest that male participants are more likely than female ones to engage in individuating behaviors, other studies have found no gender differences in willingness to perform individuating acts. This study posits that differences in findings across past investigations may be attributed to the chosen domain of individuating behavior. The content of the Individuation Scale (Maslach, Stapp, & Santee, 1985) is examined in terms of Bakan's (1966) agency‐communion theory to identify two types of individuating behaviors that are consistent with men's gender role orientations (i.e., eliciting conflict, leadership), one type of individuating behavior that is consistent with women's gender role orientations (i.e., personal disclosures), and a gender‐neutral type of individuation (i.e., performance). Responses to the scale are obtained from a sample of business school students (N = 273) and a more heterogeneous mail survey sample (N = 621). A sequence of measurement invariance tests of a 4‐factor correlated model of the individuation measure indicates a high degree of equivalence in the meaning of the measure across gender groups. Subsequent latent‐means structure analysis examines gender differences in willingness to perform the 4 types of individuation behaviors captured in the scale. In the student sample, there were no mean differences in willingness to perform any of the 4 types of individuating acts. However, in the mail survey sample, findings of mean differences supported hypotheses derived from agency‐communion theory: For men as compared with women, the latent means for leadership and eliciting conflict were higher and the latent mean for personal disclosure was lower.

Toward automatic extraction of expressive elements from motion pictures : tempo

This paper addresses the challenge of bridging the semantic gap that exists between the simplicity of features that can be currently computed in automated content indexing systems and the richness of semantics in user queries posed for media search and retrieval. It proposes a unique computational approach to extraction of expressive elements of motion pictures for deriving high-level semantics of stories portrayed, thus enabling rich video annotation and interpretation. This approach, motivated and directed by the existing cinematic conventions known as film grammar, as a first step toward demonstrating its effectiveness, uses the attributes of motion and shot length to define and compute a novel measure of tempo of a movie. Tempo flow plots are defined and derived for a number of full-length movies and edge analysis is performed leading to the extraction of dramatic story sections and events signaled by their unique tempo. The results confirm tempo as a useful high-level semantic construct in its own right and a promising component of others such as rhythm, tone or mood of a film. In addition to the development of this computable tempo measure, a study is conducted as to the usefulness of biasing it toward either of its constituents, namely, motion or shot length. Finally, a refinement is made to the shot length normalizing mechanism, driven by the peculiar characteristics of shot length distribution exhibited by movies. Results of these additional studies, and possible applications and limitations are discussed.

Towards automatic extraction of expressive elements from motion pictures : tempo

This paper proposes a unique computational approach to extraction of expressive elements of motion pictures for deriving high level semantics of stories portrayed, thus enabling better video annotation and interpretation systems. This approach, motivated and directed by the existing cinematic conventions known as film grammar, as a first step towards demonstrating its effectiveness, uses the attributes of motion and shot length to define and compute a novel measure of tempo of a movie. Tempo flow plots are defined and derived for four full-length movies and edge analysis is performed leading to the extraction of dramatic story sections and events signaled by their unique tempo. The results confirm tempo as a useful attribute in its own right and a promising component of semantic constructs such as tone or mood of a film.

Hierarchical topical segmentation in instructional films based on cinematic expressive functions

In this paper, we propose a novel solution for segmenting an instructional video into hierarchical topical sections. Incorporating the knowledge of education-oriented film theory with our previous study of expressive functions namely the content density and the thematic functions, we develop an algorithm to effectively structuralize an instructional video into a two-tiered hierarchy of topical sections at the main and sub-topic levels. Our experimental results on a set of ten industrial instructional videos demonstrate the validity of the detection scheme.

MEDIATOR25 acts as an integrative hub for the regulation of jasmonate-responsive gene expression in arabidopsis

The PHYTOCHROME AND FLOWERING TIME1 gene encoding the MEDIATOR25 (MED25) subunit of the eukaryotic Mediator complex is a positive regulator of jasmonate (JA)-responsive gene expression in Arabidopsis (Arabidopsis thaliana). Based on the function of the Mediator complex as a bridge between DNA-bound transcriptional activators and the RNA polymerase II complex, MED25 has been hypothesized to function in association with transcriptional regulators of the JA pathway. However, it is currently not known mechanistically how MED25 functions to regulate JA-responsive gene expression. In this study, we show that MED25 physically interacts with several key transcriptional regulators of the JA signaling pathway, including the APETALA2 (AP2)/ETHYLENE RESPONSE FACTOR (ERF) transcription factors OCTADECANOID-RESPONSIVE ARABIDOPSIS AP2/ERF59 and ERF1 as well as the master regulator MYC2. Physical interaction detected between MED25 and four group IX AP2/ERF transcription factors was shown to require the activator interaction domain of MED25 as well as the recently discovered Conserved Motif IX-1/EDLL transcription activation motif of MED25-interacting AP2/ERFs. Using transcriptional activation experiments, we also show that OCTADECANOID-RESPONSIVE ARABIDOPSIS AP2/ERF59- and ERF1-dependent activation of PLANT DEFENSIN1.2 as well as MYC2-dependent activation of VEGETATIVE STORAGE PROTEIN1 requires a functional MED25. In addition, MED25 is required for MYC2-dependent repression of pathogen defense genes. These results suggest an important role for MED25 as an integrative hub within the Mediator complex during the regulation of JA-associated gene expression.

Changing provocation law could legitimise lethal acts of domestic violence

The O'Farrell government must reconsider their recommendation to retain a restricted version of the controversial partial defence of provocation. The government has released a draft exposure bill recommending reform of a partial defence that has long attracted criticism and community concern. Under the proposed reform, the defence will be significantly restricted and will be renamed the "partial defence of extreme provocation".