867 resultados para Profit-sharing
Resumo:
Early career engineering academics are encouraged to join and contribute to established research groups at the leading edge of their discipline. This is often facilitated by various staff development and support programs. Given that academics are often appointed primarily on the basis of their research skills and outputs, such an approach is justified and is likely to result in advancing the individual academic’s career. It also enhances their capacity to attract competitive research funding, while contributing to the overall research performance of their institution, with further potential for an increased share of government funding. In contrast, there is much less clarity of direction or availability of support mechanisms for those academics in their role as teachers. Following a general induction to teaching and learning at their institution, they would commonly think about preparing some lecture materials, whether for delivery in a face-to-face or on-line modality. Typically they would look for new references and textbooks to act as a guide for preparing the content. They would probably find out how the course has been taught before, and what laboratory facilities and experiments have been used. In all of these and other related tasks, the majority of newly appointed academics are guided strongly by their own experiences as students, rather than any firm knowledge of pedagogical principles. At a time of increased demands on academics’ time, and high expectations of performance and productivity in both research and teaching, it is essential to examine possible actions to support academics in enhancing their teaching performance in effective and efficient ways. Many resources have been produced over the years in engineering schools around the world, with very high intellectual and monetary costs. In Australia, the last few years have seen a surge in the number of ALTC/OLT projects and fellowships addressing a range of engineering education issues and providing many resources. There are concerns however regarding the extent to which these resources are being effectively utilised. Why are academics still re-inventing the wheel and creating their own version of teaching resources and pedagogical practice? Why do they spend so much of their precious time in such an inefficient way? A symposium examining the above issues was conducted at the AAEE2012 conference, and some pointers to possible responses to the above questions were obtained. These are explored in this paper and supplemented by the responses to a survey of a group of engineering education leaders on some of the aspects of these research questions. The outcomes of the workshop and survey results have been analysed in view of the literature and the ALTC/OLT sponsored learning and teaching projects and resources. Other factors are discussed, including how such resources can be found, how their quality might be evaluated, and how assessment may be appropriately incorporated, again using readily available resources. This study found a strong resonance between resources reuse with work on technology acceptance (Davis, 1989), suggesting that technology adoption models could be used to encourage resource sharing. Efficient use of outstanding learning materials is an enabling approach. The paper provides some insights on the factors affecting the re-use of available resources, and makes some recommendations and suggestions on how the issue of resources re-use might be incorporated in the process of applying and completing engineering education projects.
Resumo:
Being across new knowledge is critical to the survival of individual businesses. This study explored the way in which managers of small social services in Queensland identified important new knowledge and brought this into their organisations. New knowledge was found to be highly valued by managers with key resources allocated to knowledge seeking processes particularly in response to regulatory change. Knowledge absorption involved accessing multiple sources, and external professional networks were found to be critical to understanding and integrating new knowledge. The research highlighted the challenges in securing new knowledge and the importance of managers professional links.
Resumo:
A microgrid may contain a large number of distributed generators (DGs). These DGs can be either inertial or non-inertial, either dispatchable or non-dispatchable. Moreover, the DGs may operate in plug and play fashion. The combination of these various types of operation makes the microgrid control a challenging task, especially when the microgrid operates in an autonomous mode. In this paper, a new control algorithm for converter interfaced (dispatchable) DG is proposed which facilitates smooth operation in a hybrid microgrid containing inertial and non-inertial DGs. The control algorithm works satisfactorily even when some of the DGs operate in plug and play mode. The proposed strategy is validated through PSCAD simulation studies.
Resumo:
The notion of sovereignty is central to any international tax issue. While a nation is free to design its tax laws as it sees fit and raise revenue in accordance with the needs of its citizens, it is not possible to undertake such a task in isolation. In a world of cross-border investments and business transactions, all tax regimes impact on one another. Tax interactions between sovereign states cannot be avoided. Ultimately, the interactions mean that a nation must decide whether to engage in both collaboration and coordination with other nations and supranational bodies alike or maintain an individualised stance in relation to its tax policy. Whatever the decision, there is arguably an exercise in national sovereignty in some form. In the context of an international tax regime, whether that regime is interpreted broadly as meaning international norms generally adopted by nations around the world or domestic regimes legislating for cross-border transactions, rhetoric around national fiscal sovereignty takes on many different forms. At one end of the spectrum it is relied upon by financial secrecy jurisdictions (tax havens) as a defence to their position on the basis that ‘other’ nations cannot interfere with the fiscal sovereignty of a jurisdiction. At the other end of the spectrum, it is argued that profit shifting and international tax avoidance if not stopped is, in and of itself, a threat to a nation’s fiscal sovereignty on the basis that it threatens the ability to tax and raise the revenue needed. This paper considers a modern conceptualisation of sovereignty along with its role within international tax coordination and collaboration to argue that a move towards a more unified approach to addressing international base erosion and profit shifting may be the ultimate exercise of national fiscal sovereignty. By using the current transfer pricing regime as a case study, this paper posits that it is not merely enough to have international agreement on allocation rules to be applied, but that the ultimate exercise of national sovereignty is political agreement with other states to ensure that it is governments which determine the allocational basis of worldwide profits to be taxed. In doing so, it is demonstrated that the arm’s length pricing requirement of the current transfer pricing regime, rather than providing governments with the ability to determine the location of profits, is providing multinational entities with the ultimate power to determine that location. If left unchecked, this will eventually erode a nation’s ability to capture the required tax revenue and, as a consequence, may be deemed a failure by nation states to exercise their fiscal sovereignty.
Resumo:
Introduction In a connected world youth are participating in digital content creating communities. This paper introduces a description of teens' information practices in digital content creating and sharing communities. Method The research design was a constructivist grounded theory methodology. Seventeen interviews with eleven teens were collected and observation of their digital communities occurred over a two-year period. Analysis The data were analysed iteratively to describe teens' interactions with information through open and then focused coding. Emergent categories were shared with participants to confirm conceptual categories. Focused coding provided connections between conceptual categories resulting in the theory, which was also shared with participants for feedback. Results The paper posits a substantive theory of teens' information practices as they create and share content. It highlights that teens engage in the information actions of accessing, evaluating, and using information. They experienced information in five ways: participation, information, collaboration, process, and artefact. The intersection of enacting information actions and experiences of information resulted in five information practices: learning community, negotiating aesthetic, negotiating control, negotiating capacity, and representing knowledge. Conclusion This study contributes to our understanding of youth information actions, experiences, and practices. Further research into these communities might indicate what information practices are foundational to digital communities.
Resumo:
This paper demonstrates power management and control of DERs in an autonomous MG. The paper focuses on the control and performance of converter-interfaced DERs in voltage controlled mode. Several case studies are considered for a MG based on the different types of loads supplied by the MG (i.e. balanced three-phase, unbalanced, single-phase and harmonic loads). DERs are controlled by adjusting the voltage magnitude and angle in their converter output through droop control, in a decentralized concept. Based on this control method, DERs can successfully share the total demand of the MG in the presence of any type of loads. This includes proper total power sharing, unbalanced power sharing as well as harmonic power sharing, depending on the load types. The efficacy of the proposed power control, sharing and management among DERs in a microgrid is validated through extensive simulation studies using PSCAD/EMTDC.
Resumo:
Tacit knowledge sharing amongst physicians is known to have a significant impact on the quality of medical decisions. This thesis posits that social media can provide new opportunities for tacit knowledge sharing amongst physicians, and demonstrates this by presenting findings from a review of relevant literature and a qualitative survey conducted with physicians. Using thematic analysis, the study revealed five major themes and over twenty sub-themes as potential contributions of social media to tacit knowledge flow amongst physicians.
Resumo:
We propose to use a simple and effective way to achieve secure quantum direct secret sharing. The proposed scheme uses the properties of fountain codes to allow a realization of the physical conditions necessary for the implementation of no-cloning principle for eavesdropping-check and authentication. In our scheme, to achieve a variety of security purposes, nonorthogonal state particles are inserted in the transmitted sequence carrying the secret shares to disorder it. However, the positions of the inserted nonorthogonal state particles are not announced directly, but are obtained by sending degrees and positions of a sequence that are pre-shared between Alice and each Bob. Moreover, they can confirm that whether there exists an eavesdropper without exchanging classical messages. Most importantly, without knowing the positions of the inserted nonorthogonal state particles and the sequence constituted by the first particles from every EPR pair, the proposed scheme is shown to be secure.
Resumo:
Classical results in unconditionally secure multi-party computation (MPC) protocols with a passive adversary indicate that every n-variate function can be computed by n participants, such that no set of size t < n/2 participants learns any additional information other than what they could derive from their private inputs and the output of the protocol. We study unconditionally secure MPC protocols in the presence of a passive adversary in the trusted setup (‘semi-ideal’) model, in which the participants are supplied with some auxiliary information (which is random and independent from the participant inputs) ahead of the protocol execution (such information can be purchased as a “commodity” well before a run of the protocol). We present a new MPC protocol in the trusted setup model, which allows the adversary to corrupt an arbitrary number t < n of participants. Our protocol makes use of a novel subprotocol for converting an additive secret sharing over a field to a multiplicative secret sharing, and can be used to securely evaluate any n-variate polynomial G over a field F, with inputs restricted to non-zero elements of F. The communication complexity of our protocol is O(ℓ · n 2) field elements, where ℓ is the number of non-linear monomials in G. Previous protocols in the trusted setup model require communication proportional to the number of multiplications in an arithmetic circuit for G; thus, our protocol may offer savings over previous protocols for functions with a small number of monomials but a large number of multiplications.
Resumo:
The purpose of this paper is to describe a new decomposition construction for perfect secret sharing schemes with graph access structures. The previous decomposition construction proposed by Stinson is a recursive method that uses small secret sharing schemes as building blocks in the construction of larger schemes. When the Stinson method is applied to the graph access structures, the number of such “small” schemes is typically exponential in the number of the participants, resulting in an exponential algorithm. Our method has the same flavor as the Stinson decomposition construction; however, the linear programming problem involved in the construction is formulated in such a way that the number of “small” schemes is polynomial in the size of the participants, which in turn gives rise to a polynomial time construction. We also show that if we apply the Stinson construction to the “small” schemes arising from our new construction, both have the same information rate.
Resumo:
We consider the problem of increasing the threshold parameter of a secret-sharing scheme after the setup (share distribution) phase, without further communication between the dealer and the shareholders. Previous solutions to this problem require one to start off with a nonstandard scheme designed specifically for this purpose, or to have communication between shareholders. In contrast, we show how to increase the threshold parameter of the standard Shamir secret-sharing scheme without communication between the shareholders. Our technique can thus be applied to existing Shamir schemes even if they were set up without consideration to future threshold increases. Our method is a new positive cryptographic application for lattice reduction algorithms, inspired by recent work on lattice-based list decoding of Reed-Solomon codes with noise bounded in the Lee norm. We use fundamental results from the theory of lattices (geometry of numbers) to prove quantitative statements about the information-theoretic security of our construction. These lattice-based security proof techniques may be of independent interest.
Resumo:
User evaluations using paper prototypes commonly lack social context. The Group simulation technique described in this paper offers a solution to this problem. The study introduces an early-phase participatory design technique targeted for small groups. The proposed technique is used for evaluating an interface, which enables group work in photo collection creation. Three groups of four users, 12 in total, took part in a simulation session where they tested a low-fidelity design concept that included their own personal photo content from an event that their group attended together. The users’ own content was used to evoke natural experiences. Our results indicate that the technique helped users to naturally engage with the prototype in the session. The technique is suggested to be suitable for evaluating other early-phase concepts and to guide design solutions, especially with the concepts that include users’ personal content and enable content sharing.
Resumo:
We introduce the idea of geo-locking through a mobile phone based photo sharing application called Picalilly (figure 1). Using its geo-locking feature, Picalilly allows its users to manually define geographical boundaries for sharing photos -- limiting sharing within user-defined boundaries as well as facilitating open sharing between strangers within such boundaries. To explore the potential of geo-locking, we carried out a small scale field trial of Picalilly involving two groups of students, who were part of a two-week long introduction program at a university. Our preliminary results show that Picalilly facilitated 1) sharing of 'places' and 2) localized explorations.
Resumo:
This research used a multiple-case study approach to empirically investigate the complex relationship between factors influencing inter-project knowledge sharing—trustworthiness, organizational culture, and knowledge-sharing mechanisms. Adopting a competing values framework, we found evidence of patterns existing between the type of culture, on the project management unit level, and project managers’ perceptions of valuing trustworthy behaviors and the way they share knowledge, on the individual level. We also found evidence for mutually reinforcing the effect of trust and clan culture, which shape tacit knowledge-sharing behaviors.