Application of the reporting entity concept and lodgement of special purpose financial statements

This Research Report analyses the application of the reporting entity concept and the adoption of special purpose financial reporting, particularly by entities lodging financial statements with the Australian Securities and Investments Commission (ASIC) and with state-based regulators in Australia’s three most populous states, namely, Consumer Affairs Victoria, NSW Fair Trading and Queensland Office of Fair Trading. This Report does not cover entities that have their equity interests traded in a public market, such as listed companies, and some other entities with ‘public accountability’.

On detecting differences between groups

Understanding the differences between contrasting groups is a fundamental task in data analysis. This realization has led to the development of a new special purpose data mining technique, contrast-set mining. We undertook a study with a retail collaborator to compare contrast-set mining with existing rule-discovery techniques. To our surprise we ob- served that straightforward application of an existing commercial rule-discovery system, Magnum Opus, could successfully perform the contrast-set-mining task. This led to the realization that contrast-set mining is a special case of the more general rule-discovery task. We present the results of our study together with a proof of this conclusion.

The performative politics of NAPLAN and Myschool

From the moment Australia’s newly elected Labor government announced in 2008 its intention to introduce a national assessment scheme for Australian schools, and to publish the results of these assessments on a public website, it courted controversy. The National Assessment Program – Literacy and Numeracy (NAPLAN) and the MySchool website were introduced as part of the new government’s ‘transparency agenda’ and have been widely discussed and debated. NAPLAN is seen not only as an assessment of students, but also of the schools they attend. On the MySchool website, all of Australia’s nearly 10,000 government and non-government schools that receive government funding are required to present a range of information, including their NAPLAN results. The results are displayed in a comparative format, against the results of 59 other similar schools, as well as against its own past performance. Only selective special purpose schools are exempt from reporting their NAPLAN results.

Mathematical thinking: a screening profile for 'operations'

This paper comments on and adapts the screening profile developed from 'ACER Mathematics Profile Series (MAPS): Operations' (1977). A sample screening profile worksheet for 'Operations' is provided. This adaptation of the ACER MAPS Operations test may help teachers identify students who are able to use more advanced levels of mathematical thinking. Survey results may help form ability groups, deliver special needs curriculum materials, and guide students tackling the algebra curriculum.

Introduction to special issue on indigenous entrepreneurs

Purpose: The purpose of this paper is to introduce the content of a special issue of Journal of Enterprising Communities focusing on indigenous entrepreneurs.

Design/methodology/approach: The paper provides a brief description of the six contributions to the special issue.

Findings: The papers are found to range over New Zealand, Australia, Hawaii, Sweden Samoa and Ghana.

Originality/value: The papers comprising this special issue are of value in increasing understanding of how uniquely indigenous political, economic and social systems can explain cultural, social and political factors that both inhibit and enhance indigenous economic prosperity.

Policy, practice and purpose in the field of education : a critical review

This paper provides a critical review of papers in this special issue on Bourdieu and practice. What is different about this collection is that, in analysing policy and practice through a Bourdieusian lens, the thinking tools of field, disposition (collective and individual), logics of practice and doxa have been mobilised with regard to the social practices of educational policy - its production, circulation and reception. First, these papers illustrate how, as a field, education has its own language, boundaries and power relations informed by particular modes of distinction and legitimation around different forms of capital formation, thus providing explanations for both social mobility and social stratification. Second, this collection foregrounds 'policy as practice' in terms of the social practices involved in the production of policy, the practices involved with the articulation and vernacularisation of policy through the processes of its reception, as well as the intent and effects of policy changing practice. Third, in focusing on specific policy problematics in higher education and schools, teacher professional development, leadership and educational reform, these contributions illustrate multiple methodological approaches as to how Bourdieu's thinking tools can be used to theorise educational policy, change, practice and effects. The value of Bourdieu's work lies on getting past the impasses between divisions between material and cultural analyses, between the materialist and linguistic focus, by talking about social practices, what people are doing, how they are thinking and how they are acting.

Assessing the legitimacy of humanitarian intervention : purpose, authority and means

This study looked at military deployments that seek to promote human rights, including operations in Somalia, Rwanda and Kosovo. While a legitimate humanitarian purpose and international authority for these missions can be demonstrated, finding the appropriate means of action - or how to best conduct the operation - remains very difficult, ensuring similar future missions will remain controversial.

Marketing communications for special events : analysing managerial practice, consumer perceptions and preferences

Purpose – Relatively little is known about marketing communications within the context of special events. The aim of this paper is to begin to address this gap in knowledge by analysing managerial practice, consumer perceptions and preferences in relation to marketing communications for this market offering.
Design/methodology/approach – A case study analysis of Festival Melbourne 2006 was undertaken using marketing communications collateral, ethnographic (participant observations) and interview (in-depth and focus group) data.
Findings – A centralised approach to marketing communications was adopted for this event, but was difficult to implement. In addition, it was found that the marketing communications in situ did not assist attendees to make the most of their event experiences. It was also found that research participants prefer to receive information about special events passively.
Practical implications – With the increasing levels of globalisation and standardisation in the event sector there is a need to attain a balance between centralisation and adaptation in relation to marketing communications strategies and their implementation. Furthermore, it is imperative that marketing communications are integrated across all stages of consumption.
Originality/value – This study adds to the body of knowledge about marketing communications, and more generally within events. It also adds to the debate surrounding the integration of marketing communications.

Automation of a complex transfer operation using a polar manipulator

Purpose – The objective of this paper included developing a polar robot (SPBot) for rotating and transferring car engine block (CEB) around and along two different axes in a confined workspace envelope.

Design/methodology/approach – The complex transfer operations of the CEB requires sweeping complete surface of the half sphere, and thus a polar robot is best suited to such a task in a confined space. Considering the limited space for this operation, a specially designed manipulator is built comprising 2 degrees of freedom driven by electrical servo motors. Also due to the special form of CEB, an especially designed pneumatic gripper is developed. Kinematics models, static and dynamic equations, together with trajectory planning for such a manipulator are described.

Findings – The high-speed complex transfer in a limited environment is successfully implemented.

Originality/value – The developed polar robot provides for complex transfer operations that significantly increases the speed of the product line and thus reducing the cycle time from 60?s using manpower to just 20?s using the robot.

Development and piloting of an exposure database and surveillance system for DOE cleanup operations

An industrial hygiene exposure database and surveillance system was developed in partnership between National Institute for Occupational Safety and Health (NIOSH)-funded independent investigators and practicing industrial hygienists at the Rocky Flats Environmental Technology Site (RFETS) in Golden, Colo. RFETS is a former U.S. Department of Energy nuclear weapons plant that is now in cleanup phase. This project is presented as a case study in the development of an exposure database and surveillance system in terms that are generalizable to most other industries and work contexts. Steps include gaining organizational support; defining system purpose and scope; defining database elements and coding; planning practical and efficient analysis strategies; incorporating reporting capabilities; and anticipating communication strategies that maximize the probability that surveillance findings will feed back to preventive applications. For each of these topics, the authors describe both general considerations as well as the specific choices made for this system. An important feature of the system is a two-tier task-coding scheme comprising 33 categories of task groups. Examples of grouped analyses of exposure data captured during the system pilot period demonstrate applications to exposure control, medical surveillance, and other preventive measures. Reprinted by permission of the publisher.

Predicting avian distributions to evaluate spatiotemporal overlap with locust control operations in eastern Australia.

Locusts and grasshoppers cause considerable economic damage to agriculture worldwide. The Australian Plague Locust Commission uses multiple pesticides to control locusts in eastern Australia. Avian exposure to agricultural pesticides is of conservation concern, especially in the case of rare and threatened species. The aim of this study was to evaluate the probability of pesticide exposure of native avian species during operational locust control based on knowledge of species occurrence in areas and times of application. Using presence-absence data provided by the Birds Australia Atlas for 1998 to 2002, we developed a series of generalized linear models to predict avian occurrences on a monthly basis in 0.5 degrees grid cells for 280 species over 2 million km2 in eastern Australia. We constructed species-specific models relating occupancy patterns to survey date and location, rainfall, and derived habitat preference. Model complexity depended on the number of observations available. Model output was the probability of occurrence for each species at times and locations of past locust control operations within the 5-year study period. Given the high spatiotemporal variability of locust control events, the variability in predicted bird species presence was high, with 108 of the total 280 species being included at least once in the top 20 predicted species for individual space-time events. The models were evaluated using field surveys collected between 2000 and 2005, at sites with and without locust outbreaks. Model strength varied among species. Some species were under- or over-predicted as times and locations of interest typically did not correspond to those in the prediction data set and certain species were likely attracted to locusts as a food source. Field surveys demonstrated the utility of the spatially explicit species lists derived from the models but also identified the presence of a number of previously unanticipated species. These results also emphasize the need for special consideration of rare and threatened species that are poorly predicted by presence-absence models. This modeling exercise was a useful a priori approach in species risk assessments to identify species present at times and locations of locust control applications, and to discover gaps in our knowledge and need for further focused data collection.

The perspectives of secondary school students with special needs in Spain during the crisis

This paper presents an overview of a situational analysis of inclusive schooling in Spain from the perspective of students with special educational needs. The purpose of this work was to learn how young people collectively considered their experiences of school inclusion. The participants—aged 12–19 years who attended six different settings—highlighted the school community, resources, teacher pedagogy, support and social cohesion as germane aspects of their inclusion. Through a presentation of these characteristics, this analysis demonstrates how schools can effectively fulfil the core requirement of teaching and supporting diversity and, in so doing, how they can incite included subjectivities of differently abled students. This analysis is positioned within the climate of economic instability in Spain, which threatens to derail the headway made towards inclusive schooling via the introduction of severe austerity measures.