Outsourcing of core business functions : focus on the accounting profession

This study found that a majority of Australian accounting firms either currently oursource accounting services or are considering outsourcing, and identified the significance of outsourcing contracts. It established that most firms outsource their core services. The study provided important information regarding ethical issues and the relinquishment of professional status.

Molecular basis of copper transport: cellular and physiological functions of Menkes and Wilson disease proteins (ATP7A and ATPB)

Eukaryotic cells prevent copper-induced, free radical damage to cell components by employing copper-binding proteins and transporters that minimize the likelihood of free copper ions existing in the cell. In the cell, copper is actively transported from the cytoplasm during the biosynthesis of secreted coppercontaining proteins and, as a protective measure, when there is an excess of copper. In humans, this is accomplished by two related copper-transporting ATPases (ATP7A and ATP7B), which are the affected genes in two distinct human genetic disorders of copper transport, Menkes disease (copper deficiency) and Wilson disease (copper toxicosis). The study of these ATPases has revealed their molecular mechanisms of copper transport and their roles in physiological copper homeostasis. Both ATP7A and ATP7B are expressed in specific brain regions and neurological abnormalities are important clinical features in Menkes and Wilson disease.

Comparison of Two Methods for Caluculating the Partition Functions of Various Spatial Statistical Models

Likelihood computation in spatial statistics requires accurate and efficient calculation of the normalizing constant (i.e. partition function) of the Gibbs distribution of the model. Two available methods to calculate the normalizing constant by Markov chain Monte Carlo methods are compared by simulation experiments for an Ising model, a Gaussian Markov field model and a pairwise interaction point field model.

Interpolation of Lipschitz functions

This paper describes a new computational approach to multivariate scattered data interpolation. It is assumed that the data is generated by a Lipschitz continuous function f. The proposed approach uses the central interpolation scheme, which produces an optimal interpolant in the worst case scenario. It provides best uniform error bounds on f, and thus translates into reliable learning of f. This paper develops a computationally efficient algorithm for evaluating the interpolant in the multivariate case. We compare the proposed method with the radial basis functions and natural neighbor interpolation, provide the details of the algorithm and illustrate it on numerical experiments. The efficiency of this method surpasses alternative interpolation methods for scattered data.

Labour hire employment and independent contracting in Australia: two inquiries, how much change?

In the past 18 months, two inquiries into labour hire employment have been held in Australia. The first was conducted by the Victorian Parliament's Economic Development Committee, and reported in June 2005. The second, the Federal Government's House of Representatives Standing Committee Inquiry into Independent Contracting and Labour Hire Arrangements, reported in August 2005. This review outlines the findings of those inquiries, and questions the extent to which they have contributed to improving protection for vulnerable workers. It commences with the Victorian inquiry, then turns to the Federal inquiry. Common themes are drawn together in the concluding discussion.

A comparison of search functions and other navigational tools provided on government websites

This paper reports the outcomes of a study that evaluated the effectiveness of search functions compared to other navigational tools available on government websites. The study used an observation exercise triangulated with a post observation interview. Results suggest that while there wasn't any significant difference in effectiveness between search functions and other navigational tools, the skill with which the search function is implemented and participants' familiarity with the website, are fundamental determinants of users' opinions. Implications of the findings for research and practice are discussed.

The eight variable homogeneous degree three bent functions

We determine the affine equivalence classes of the eight variable degree three homogeneous bent functions using a new algorithm. Our algorithm applies to general bent functions and can systematically determine the automorphism groups. We provide a partial verification of the computer enumeration of bent functions by Meng et al.

Jurisdictional differences in contracting out GBE audits : the impact on audit pricing

This paper examines audit costs for government business enterprises in various Australian jurisdictions, focusing on whether contracting private-sector suppliers induces competitive pricing and hence lower-priced audits. One jurisdiction (New South Wales) is shown to have low levels of contracting-out. It is argued that this lowers price competition and therefore, we predict, audit costs in NSW will be higher than elsewhere in Australia. An empirical comparison shows that, controlling for other factors, NSW is statistically significantly more expensive than other Australian jurisdictions. Alternative explanations relating to variation in audit quality, jurisdiction differences and relative cost are also discussed.

Determination of yield and erosion damage functions using subjectively elicited data: application to small holder tea in Sri Lanka

Tea has been Sri Lanka's major export earner for several decades. However, soil erosion on tea-producing land has had considerable on-site and off-site effects. This study quantifies soil erosion impacts for smallholder tea farms in Sri Lanka by estimating a yield damage function and an erosion damage function using a subjective elicitation technique. The Mitscherlich-Spillman type of function was found to yield acceptable results. The study indicates that high rates of soil erosion require earlier adoption of soil conservation measures than do low rates of erosion. Sensitivity analysis shows the optimum year to change to a conservation practice is very sensitive to the discount rate but less sensitive to the cost of production and price of tea.

Smoothing Lipschitz functions

This paper describes a new approach to multivariate scattered data smoothing. It is assumed that the data are generated by a Lipschitz continuous function f, and include random noise to be filtered out. The proposed approach uses known, or estimated value of the Lipschitz constant of f, and forces the data to be consistent with the Lipschitz properties of f. Depending on the assumptions about the distribution of the random noise, smoothing is reduced to a standard quadratic or a linear programming problem. We discuss an efficient algorithm which eliminates the redundant inequality constraints. Numerical experiments illustrate applicability and efficiency of the method. This approach provides an efficient new tool of multivariate scattered data approximation.

Standardizing anthropometric measures in children and adolescents with new functions for egen

A new function for egen has been developed to allow transformation of child anthropometric data to z-scores using the LMS method and the reference data available from the 1990 British Growth Reference and the 2000 US CDC Growth Reference. An additional function allows for children to be categorized according to body mass index (weight/height ²) using international cutoff points recommended by the Childhood Obesity Working Group of the International Obesity Taskforce. Copyright 2004 by StataCorp LP.