Conservation, duplication and divergence of the zebrafish stat5 genes

There are seven mammalian signal transducer and activator of transcription (Stat) proteins that act downstream of cytokine and growth factor receptors to mediate rapid changes in gene expression. The mammalian Stat5a and Stat5b genes show high sequence identity and lie adjacent in a head-to-head configuration next to the Stat3 gene, apparently the result of a relatively recent mammal-specific gene duplication event. We have identified and characterized two stat5 homologues that are expressed in zebrafish, named stat5.1 and stat5.2. The stat5.1 gene shows a high level of conservation with the single stat5 gene found in other teleosts and lies next to the stat3 gene, in the same relative orientation as the mammalian Stat5b gene. In contrast, the stat5.2 gene lies on a different chromosome to stat5.1 and stat3, and has diverged from the stat5 genes of other teleosts, with no apparent orthologue. Together, these data suggest that the ancestral Stat5 gene has undergone two independent gene duplication events to generate a stat5.2 paralogue in zebrafish and a Stat5a paralogue in mammals.

Parallel I/O scheduling in the presence of data duplication on multiprogrammed cluster computing systems

The widespread adoption of cluster computing as a high performance computing platform has seen the growth of data intensive scientific, engineering and commercial applications such as digital libraries, climate modeling, computational chemistry, computational fluid dynamics and image repositories. However, I/O subsystem performance has not been keeping pace with processor and memory performance, and is fast becoming the dominant factor in overall system performance.  Thus, parallel I/O has become a necessity in the face of performance improvements in other areas of computing systems. This paper addresses the problem of parallel I/O scheduling on cluster computing systems in the presence of data replication.  We propose two new I/O scheduling algorithms and evaluate the relative performance of the proposed policies against two existing approaches.  Simulation results show that the proposed policies perform substantially better than the baseline policies.

Complete mitochondrial DNA sequence of the Australian freshwater crayfish, Cherax destructor (Crustacea: Decapoda: Parastacidae): a novel gene order revealed

The complete mitochondrial DNA sequence was determined for the Australian freshwater crayfish Cherax destructor (Crustacea: Decapoda: Parastacidae). The 15,895-bp genome is circular with the same gene composition as that found in other metazoans. However, we report a novel gene arrangement with respect to the putative arthropod ancestral gene order and all other arthropod mitochondrial genomes sequenced to date. It is apparent that 11 genes have been translocated (ND1, ND4, ND4L, Cyt b, srRNA, and tRNAs Ser(UGA), Leu(CUN), Ile, Cys, Pro, and Val), two of which have also undergone inversions (tRNAs Pro and Val). The ‘duplication/random loss’ mechanism is a plausible model for the observed translocations, while ‘intramitochondrial recombination’ may account for the gene inversions. In addition, the arrangement of rRNA genes is incompatible with current mitochondrial transcription models, and suggests that a different transcription mechanism may operate in C. destructor.

Complete mitochondrial DNA sequences of the decapod crustaceans pseudocarcinus gigas (Menippidae) and macrobrachium rosenbergii (Palaemonidae)

The complete mitochondrial DNA sequence was determined for the Australian giant crab Pseudocarcinns gigas (Crustacea: Decapoda: Menippidae) and the giant freshwater shrimp Macrobrachium rosenbergii (Crustacea: Decapoda: Palaemonidae). The Pse gigas and Mrosenbergii mitochondrial genomes are circular molecules, 15,515 and 15,772 bp in length, respectively, and have the same gene composition as found in other metazoans. The gene arrangement of M. rosenbergii corresponds with that of the presumed ancestral arthropod gene order, represented by Limulus polyphemus, except for the position of the tRNA^Leu(UUR) gene. The Pse. gigas gene arrangement corresponds exactly with that reported for another brachyuran, Portunus trituberculatus, and differs from the M. rosenbergii gene order by only the position of the tRNA^His gene. Given the relative positions of intergenic nonoding nucleotides, the “duplication/random loss” model appears to be the most plausible mechanism for the translocation of this gene. These data represent the first caridean and only the second brachyuran complete mtDNA sequences, and a source of information that will facilitate surveys of intraspecific variation within these commercially important decapod species.

The impact of cell formation on layout designs in cellular manufacturing

This paper provides a procedure to address all three phases of the design for cellular manufacturing namely parts/machines grouping, intra-cell and inter-cell layout designs concurrently. It provides a platform to investigate the impact of the cell formation method on intracell and inter-cell layout designs and vice versa by generating multiple efficient layout designs for different cell partitioning strategies. This approach enables the decision maker to have wider choices with regard to the different number of cells and to assess various criteria such as travelling cost, duplication of machines, space requirement against each alternative. The performance of the model is demonstrated by applying it to an example selected from literature.

Re-visioning cultural competence in community health services in Victoria

There are few studies exploring the need to develop and manage culturally competent health services for refugees and migrants from diverse backgrounds. Using data from 50 interviews with service providers from 26 agencies, and focus group discussion with nine different ethnic groups, this paper examines how the Victorian state government funding and service agreements negatively impact on the quest to achieve cultural competence. The study found that service providers have adopted 'one approach fits all' models of service delivery. The pressure and competition for resources to address culturally and linguistically diverse communities' needs allows little opportunity for partnership and collaboration between providers, leading to insufficient sharing of information and duplication of services, poor referrals, incomplete assessment of needs, poor compliance with medical treatment, underutilisation of available services and poor continuity of care. This paper outlines a model for cultural consultation and developing needs-led rather than service-led programs.

Accounting services and SMEs : an Australian study

Background: The observance of regulation has become a fundamental part of life for the conduct of business around the world. Governments and their duly appointed designates, acting in the interest of the collective public, have relied on regulation to moderate economic and social behaviour through the imposition and enforcement of rules. While it can be commonly accepted that such a prescriptive framework may be necessary for the achievement of desired economic and social outcomes, regulation does impose costs on society and on individual firms. These costs, which can include the costs for government departments to administer, the cost for firms to comply, and the multitude of indirect costs such as lost innovation and productivity or their interrelated opportunity costs, have received ample attention.

Accountants are key advisers to all businesses on all aspects of doing business, including regulation. As such, it is appropriate that ACCA has sponsored this study, which explores the regulatory issues facing SMEs and the critical role that accountants and other organisations play in helping SMEs be aware of, comply with and generally manage effectively the regulations that apply to their business.

ACCA has consistently argued for a balanced view to be taken on regulation, recognising that certain rules are necessary for the fair development of business and for employees’ rights. Yet at the same time, ACCA recognises that SMEs are likely to be disproportionately burdened by regulatory requirements and, as a consequence, it actively campaigns for fairness in regulation, recognising the issue as a significant factor in the success, productivity and growth of small businesses.

Overview: This study complements similar research commissioned by ACCA in the United Kingdom and Canada (Blackburn et al. 2006), with the aim of helping to provide a more international picture of the effects of regulation on adviceseeking by SMEs and how accountants can help SMEs meet their regulatory obligations.

The research commenced in November 2006 and was conducted over the Australian summer period 2006/7, among SMEs and accounting practices, as follows:

* telephone survey among 250 SMEs
* postal survey among 130 accounting practitioner firms.

Key findings: The SME section of this study revealed the following points.

* Most SMEs (between 70% and 80%), agreed that the regulations under review were reasonable, however there were significantly high levels of concern regarding:
* the number of regulations affecting their business (80%)
* staying up to date with changing regulations (80%)
* complexity of regulation or the ease of understanding regulations (77%)
* inequity, or the cost of regulation in proportion to the business (66%)
* duplication, or being required to provide the same information to more than one government department (55%).
* External accountants were the most common source of advice, being used by 72% of SMEs; this was followed by federal government agencies,    62%; trade or industry bodies, 61%; and a lawyer or solicitor, 53%.
* Highest levels of satisfaction with the advice provided were recorded for lawyers/solicitors (94%), banks (91%) and external accountants (90%).
* Overall, 80% of SMEs who had used accountants rated their service as excellent or good. Thirty per cent gave accountants an excellent rating.
* Accountants rated particularly well on the following attributes:
* the potential for a long-term relationship with the business (81% excellent/good)
* technical understanding of the regulatory requirements that apply to the business (79%)
* ability to meet the needs of the business (77%)
* understanding of the business of the SME and its operations (73%).

The survey of accounting practitioners produced the following information.
* The results indicate that SME firms with fewer than 10 employees are the main source of revenue for the respondent accounting practitioners.
* Virtually all accountants provide regulatory advice, primarily in the areas of taxation (particularly Goods and Services Tax, GST), and Do-It-      Yourself (DIY) superannuation requirements. These services provided the accountants with their largest business growth in the two years before the time of the survey.

Seventy-nine per cent of accountants referred their SME clients to external professional advisers. Their comments indicate (see Appendix 4) that some accountants consider their role to be as convenors or advisers for their SME clients. Importantly, according to the accountants, SME firms with fewer than 10 employees did not update their knowledge of regulatory requirements; they relied on their accountant for the right advice. The main types of external adviser to whom accountants referred their SME clients were lawyers and financial planners.

* Accountants expressed their concern regarding the complexity and amount of regulations affecting their SME clients.
* The accountants also stated that they would like to provide additional advice to their SME clients.
 
Confidence intervals – SME survey:  The survey sample size was 250 SMEs from the total of 1.2 million Australian SMEs. Any estimate of proportions agreeing or disagreeing with particular statements must be considered with respect to the margin of possible statistical error. Owing to the small sample size, generalising the results from this study to a wider population of SMEs may be constrained.

A 95% confidence interval of the sample mean for the following estimates based on a percentage agreement of 75% to a proposition with a sample size of 250 would be from 69.5% to 80.5%. The 95% confidence interval for estimates of any other value will diverge slightly in magnitude from the numbers given.

In general then we can be highly confident that the actual sample mean will be within approximately ± 5% of the figure given, with a survey of this size. Confidence intervals – acounting practitioner survey IBISWorld estimates reveal a figure of 9,222 accounting practices in Australia as at June 2006 (IBISWorld 2007). The sample size of 133 accounting practitioners gives a 95% confidence limit that the results reported from the mail-out survey are within the ± 5% confidence interval of the reported values.

Conclusions:  This report describes the results of two parallel surveys undertaken on the impact of business regulation on small and medium-sized enterprises in Australia and on the perceptions of accounting firms about the ways in which the regulatory impact on the SME sector drove their business.

The survey of SMEs provides empirical support for many of the concerns raised with the Regulation Taskforce, which reported to the Australian government in 2006. Many businesses are concerned about the volume and complexity of government legislation as it applies to their business. They are concerned that they are unable to keep up with new legislation and that there is apparent duplication of reporting requirements across the various tiers of government.

The survey of accountants revealed that accounting firms derive a significant proportion of their revenue from SMEs. While the SMEs are concerned with regulatory changes, the accountants surveyed reported that the major growth areas in their businesses were in what could be seen as traditional accounting areas of tax and superannuation. Some SMEs sought advice on areas such as employment law, environmental regulation and health and safety but it appears that many accountants refer their clients to specialists in these areas. Recent changes to the laws regarding financial planning in Australia may lead to changes in the market for financial advice in Australia, with many accountants apparently regarding this as a key driver of future business opportunities.

The surveys were conducted using a similar instrument to similar surveys conducted in the UK and Canada and reported in Blackburn et al. (2006). Comparisons of the Australian survey results with those from the UK and Canada seem to support the perception that Australian business is not over-regulated, but the SME sector is concerned with the volume and complexity of regulation. This suggests that the SME sector wants to see improvements to Australia’s regulatory regime as a result of the work of the Regulation Taskforce undertaken in 2005/6. In its response to the work of the Taskforce the government agreed with 158 of the 178 specific recommendations of the Taskforce. This now needs to be followed through at all levels of government.

Accountants in all three countries understand their SME clients’ concerns with the burden of regulation and they are prepared to advise their clients where appropriate or refer them to specialist advisers. Most business growth for accountants has come from the taxation area. Very few accountants in the UK or Australia specialise in providing advice in the areas of environmental regulation or health and safety regulation.

International comparisons show that in all three countries accountants are generally highly regarded by SMEs for their professionalism and competence. The major area of client concern is the value for money offered by the accountant’s service. In an era of rapidly shifting professional and technical boundaries, accountants need to be more strongly attuned to levels of client satisfaction. Lawyers, financial planners and a plethora of specialist advisers operate in the business services market and if they have an opportunity to take business from accountants by competing on price they may well do so. This suggests a stronger role for professional accounting bodies in monitoring the broader business services market for opportunities and threats on behalf of their membership.

Exploring the issues in sustainable development journal reporting

There is concern about the environmental claims organisations make in corporate social reports and advertising. Similar concerns may also occur with reporting of environmental initiatives in journals. This paper explores what information is being conveyed in academic and industry journals. In particular, we examine the types of projects that are discussed and the level of detail provided in the reporting of sustainable development initiatives to identify what is being communicated and whether there is substance to the reporting. The results show that there are issues with the lack of detail reported and its anecdotal nature.

What's wrong with me? Concerns about online medical self-diagnosis

Self-service technologies (SSTs) are becoming increasingly commonplace in healthcare. However, research on the customer (patient) experience in this context is rare. This paper focuses on online medical self-diagnosis, a type of e-health service. This SST can provide customers with benefits such as greater convenience and control, yet we argue that this form of do-it-yourself doctoring also raises concerns for customers. This paper contributes to the service domain by presenting research propositions on the potential negative implications for customers, and their antecedents, of online medical self-diagnosis. We propose that this form of self-diagnosis is related to harms, such as customer anxiety, customer willingness to bypass healthcare professionals, and self-medication. Future research opportunities are discussed, along with implications for policy and practice.

Antecedents and consequences of customer satisfaction with interactive voice response

The aim of this study was to empirically test a model of antecedents and consequences of customers’ satisfaction with interactive voice response (IVR). IVR is a commonplace selfservice technology, yet it has seldom been the focus of academic research. As customers’ frustration with IVR is apparent, understanding how customers evaluate IVR and their subsequent behavioural intentions is important. Findings of a study of Australian Football League members who were users of its IVR system indicated that customer satisfaction resulted when it was easy to use, offered fast service and provided customers with feelings of control. Overall satisfaction with the IVR system was related to customers’ intentions to reuse it and their trust in the AFL. Managerial implications of the findings are discussed.

Modelling general and carbon related environmental knowledge, attitudes and behaviour

Using the theory of reasoned action, this study proposes a structural equation model that tests the relationships among carbon and environmental knowledge, attitude and behaviour. We found that carbon related knowledge is unrelated to attitudes, but general environmental attitudes drive both general and carbon related behaviours. The results suggest that specific environmental behaviour may therefore be more driven by general attitudes and knowledge, rather than by issue specific knowledge.

Exploring marketing to marketers : a content analysis of advertisements in marketing news over 15 years

This paper explores advertising to marketers within Marketing News over four periods 1992, 1997, 2002 and 2007. The results identified the types of advertisements, in terms of appeal; products (most of which were for marketing research related activates) and coverage were relatively stable over time. There were increases in the number of advertisements, the appearance of web related services and a slight increase in products with a global focus and a reduction of a regional focus were evident.

Marketing competencies : a cross-cultural study in a multinational company

Most research into international marketing focuses on the differences in markets across countries and cultures in terms of the variation in customers and products involved. Arguably, if different products are developed and offered to different customers, then the roles and requirements of marketing employees may reflect these differences also. This research study used self-report measures by marketing employees in a large multinational automotive company in Australia and Britain. Using structural equation modelling, the study found that the relationship between individual marketing competencies and marketing performance varied across countries, suggesting that there may be cultural differences that influence both the role of managers in improving performance, and the degree to which a marketing employee’s intention to perform results in actual performance.

What's in a name : using a cue diagnosticity framework to understand consumer product search behaviour

Drawing from the cue diagnosticity framework, this study investigates consumer preference for gathering information about different product attributes. We predict that more specific attributes are more diagnostic and hence will be of greater value to a consumer who is in the process of undertaking a product selection. We test this hypothesis in an online product selection task where respondents can access four different product attributes: brand name, store name, price and warranty. We find that respondents choose to first obtain, almost equally, either brand or price information. We also find part confirmation for the hypothesis that an attribute is more likely to be chosen if it is perceived as having a greater variability in the market.

Green marketing in the top publicly traded Australian organizations

This paper examines the inclusion of sustainability into marketing activities of the top Australian firms. The results found that almost half of organisations (46%) did not integrate sustainability or environmental issues into their mission statement. Of those that did include sustainability in their mission, few then integrated environmental issues into other areas of their activities, as reported on their corporate web sites. This suggests that while sustainability is frequently talked about within organisations as being important, it does not necessarily translate in to a strategic integration across activities. Firms might therefore be using environmental issues tactically, which could unfortunately result in superficial attempts at becoming environmentally sustainable.