928 resultados para National Institute of Accountants (Australia)


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OBJECTIVE: This paper reviews the epidemiological evidence on the relationship between ambient temperature and morbidity. It assesses the methodological issues in previous studies, and proposes future research directions. DATA SOURCES AND DATA EXTRACTION: We searched the PubMed database for epidemiological studies on ambient temperature and morbidity of non-communicable diseases published in refereed English journals prior to June 2010. 40 relevant studies were identified. Of these, 24 examined the relationship between ambient temperature and morbidity, 15 investigated the short-term effects of heatwave on morbidity, and 1 assessed both temperature and heatwave effects. DATA SYNTHESIS: Descriptive and time-series studies were the two main research designs used to investigate the temperature–morbidity relationship. Measurements of temperature exposure and health outcomes used in these studies differed widely. The majority of studies reported a significant relationship between ambient temperature and total or cause-specific morbidities. However, there were some inconsistencies in the direction and magnitude of non-linear lag effects. The lag effect of hot temperature on morbidity was shorter (several days) compared to that of cold temperature (up to a few weeks). The temperature–morbidity relationship may be confounded and/or modified by socio-demographic factors and air pollution. CONCLUSIONS: There is a significant short-term effect of ambient temperature on total and cause-specific morbidities. However, further research is needed to determine an appropriate temperature measure, consider a diverse range of morbidities, and to use consistent methodology to make different studies more comparable.

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Our cross-national field study of wine entrepreneurship in the “wrong” places provides some redress to the focus of the “regional advantage” literature on places that have already won and on the firms that benefit from “clusters” and other centers of industry advantage. Regional “disadvantage” is at best a shadowy afterthought to this literature. By poking around in these shadows, we help to synthesize and extend the incipient yet burgeoning literature on entrepreneurial “resourcefulness” and we contribute to the developing body of insights and theory pertinent to the numerous but often ignored firms and startups that mostly need to worry about how they will compete at all now if they are ever to have of chance of “winning” in the future. The core of our findings suggests that understandable – though contested – processes of ingenuity underlie entrepreneurial responses to regional disadvantage. Because we study entrepreneurship that from many angles simply does not make sense, we are also able to proffer a novel perspective on entrepreneurial sensemaking.

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In their 2010 study drawing on 500 empirical philanthropy studies, Bekkers and Wiepking identified eight consistently significant giving mechanisms. The pilot study reported here extends what is known about one mechanism, values, as a giving driver, in particular considering how national cultural values apply to giving. Personal values are not formed in a vacuum. They are influenced by the wider culture and society: thus values have a socio-cultural dimension. Accordingly, this pilot research draws on media theory and cultural studies work on national ethos to explore how these national cultural values interact with giving. A directed qualitative content analysis has been undertaken to compare US and Australian print media coverage about philanthropy. The two nations share an Anglo–Saxon orientation but differ significantly in national character and philanthropic activity. This study posits that a nation's media coverage about giving will reflect its national cultural ethos. This coverage can also shape personal values, thus implications exist for theory about the antecedents of personal giving values. Wider national values may drive or stifle giving, so this wider view of values as a driver has implications also for philanthropy promotion and fundraising.

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This report focuses on blended learning within the Queensland University of Technology (QUT) which is one of Australia’s largest public universities. Although the university in its current format was established in 1989, it contains several previous institutions that can be traced to the earliest forms of technical and teacher education in Queensland in the 19th century (Kyle et al., 1999). The focal point of the report is the experience of QUT’s Faculty of Education which was formed from the amalgamation of several teacher training colleges servicing pre-school and kindergarten, primary and secondary teacher education. While the broader university currently employs approximately 4,000 staff and has about 40,000 students, QUT’s Faculty of Education employs around 170 staff and has approximately 5,000 enrolled students. The Faculty of Education at QUT is the largest provider of pre-service teacher education in Australia and is one of the largest producers of educational research. A major theme of the Faculty of Education is its focus on education and research that provides teachers, schools and educational authorities with practical solutions to the multifaceted issues facing contemporary education.

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Our cross-national field study of wine entrepreneurship in the “wrong” places provides some redress to the focus of the “regional advantage” literature on places that have already won and on the firms that benefit from “clusters” and other centers of industry advantage. Regional “disadvantage” is at best a shadowy afterthought to this literature. By poking around in these shadows, we help to synthesize and extend the incipient yet burgeoning literature on entrepreneurial “resourcefulness” and we contribute to the developing body of insights and theory pertinent to the numerous but often ignored firms and startups that mostly need to worry about how they will compete at all now if they are ever to have of chance of “winning” in the future. The core of our findings suggests that understandable – though contested – processes of ingenuity underlie entrepreneurial responses to regional disadvantage. Because we study entrepreneurship that from many angles simply does not make sense, we are also able to proffer a novel perspective on entrepreneurial sensemaking.

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This paper presents an overview of NTCIR-9 Cross-lingual Link Discovery (Crosslink) task. The overview includes: the motivation of cross-lingual link discovery; the Crosslink task definition; the run submission specification; the assessment and evaluation framework; the evaluation metrics; and the evaluation results of submitted runs. Cross-lingual link discovery (CLLD) is a way of automatically finding potential links between documents in different languages. The goal of this task is to create a reusable resource for evaluating automated CLLD approaches. The results of this research can be used in building and refining systems for automated link discovery. The task is focused on linking between English source documents and Chinese, Korean, and Japanese target documents.

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This paper describes the evaluation in benchmarking the effectiveness of cross-lingual link discovery (CLLD). Cross lingual link discovery is a way of automatically finding prospective links between documents in different languages, which is particularly helpful for knowledge discovery of different language domains. A CLLD evaluation framework is proposed for system performance benchmarking. The framework includes standard document collections, evaluation metrics, and link assessment and evaluation tools. The evaluation methods described in this paper have been utilised to quantify the system performance at NTCIR-9 Crosslink task. It is shown that using the manual assessment for generating gold standard can deliver a more reliable evaluation result.

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Property law is one of the key elements in any property-based degree program. In particular, an understanding of 'property law' is one of the required knowledge fields for inclusion in property programs accredited by professional institutes such as the Royal Institution of Chartered Surveyors, the Appraisal Institute and the Australian Property Institute. Despite the importance of property law as a cornerstone element of all property programs this aspect of the program is often approached from a more generic legal perspective with teaching resources used and pedagogical approach more aligned to the study of law that property. The specificity of this type of program is rarely adequately acknowledged. The question arises as to what the study of 'property law' entails and what the composition of a 'property law' subject should be. Replicating the methodology used by Placid and Weeks (2009) in their examination of the current composition of real estate law courses in the United States, this paper examines the current composition and pedagogical approach adopted by Australian universities based on the study of three Queensland property programs. In particular the curriculum, teaching resources used, assessment and engagement strategies are considered with a view to making improvements to the way these property law courses can be more effectively tailored to property students. It is anticipated that the outcomes of this paper will be of interest to all academics who are responsible for developing and delivering property law subjects and those who manage property programs in Australia and internationally.

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The global financial crisis that impacted on all world economies throughout 2008 and 2009. This impact has not been confined to the finance industries but has had a direct and indirect impact on the property industry worldwide from both an ownership and investment perspective. Property markets have experienced various levels of impact from this event, but universally the greatest impact has been on the traditional commercial and industrial property sectors from the investor perspective, with investment and superannuation funds reporting significant declines in the reported value of these investments. Despite the very direct impact of these declining property markets, the GFC has also had a very significant indirect impact on the various property professions and how these professions are now operating in this declining property market. Of particular interest is the comparison of the property market forecasts in late 2007 to the actual results in 2008/2009.

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This dissertation explores the relationship between horror films and the national contexts in which they are produced by analyzing several Asian horror movies – Ringu (Japan), The Eye (Hong Kong) and Shutter (Thailand). Utilizing these films as case studies, the dissertation examines the degree to which genre cinemas are nationally-specific, and the degree to which it is possible to make genre films that can enter international markets and be comprehensible in various national markets as well. The dissertation also makes the following claims on the national specificity of genre cinema: i) The sources of frightening elements in horror films are nationally-specific. ii) There is a regional "Asian" horror because of the intertwining national histories and shared cultural elements across several Asian countries.

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There has never been a better time to strengthen financial reporting in Fiji. With increased interest shown by prospective companies in capital market participation, the pressing problems in the public sector reporting and accountability and global emphasis on the increasing need to strengthen the corporate governance structure, this is perhaps the opportune time to consider the potential of XBRL.

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We review the level of Activity Based Costing (ABC) in Fiji in this article. This exercise is important in furthering our understanding of the use of ABC in Fiji. ABC is a popular costing system and strategic tool for organizations in developed countries (Chenhall and Langfield-Smith 1998). However, little is known about the benefits and challenges of implementing ABC in developing countries. Such an understanding could stimulate discussion on the development or modification of ABC to suit developing country circumstances. The article also has a practical objective in informing and education organizations in Fiji regarding the benefits and challenges of ABC implementation in Fiji and also provides practical suggestions for improving and easing the implementation of ABC.

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The eastern Australian rainforests have experienced several cycles of range contraction and expansion since the late Miocene that are closely correlated with global glaciation events. Together with ongoing aridification of the continent, this has resulted in current distributions of native closed forest that are highly fragmented along the east coast. Several closed forest endemic taxa exhibit patterns of population genetic structure that are congruent with historical isolation of populations in discrete refugia and reflect evolutionary histories dramatically affected by vicariance. Currently, limited data are available regarding the impact of these past climatic fluctuations on freshwater invertebrate taxa. The non-biting midge species Echinocladius martini Cranston is distributed along the east coast and inhabits predominantly montane streams in closed forest habitat. Phylogeographic structure in E. martini was resolved here at a continental scale by incorporating data from a previous pilot study and expanding the sampling design to encompass populations in the Wet Tropics of north-eastern Queensland, south-east Queensland, New South Wales and Victoria. Patterns of phylogeographic structure revealed several deeply divergent mitochondrial lineages from central and south-eastern Australia that were previously unrecognised and were geographically endemic to closed forest refugia. Estimated divergence times were congruent with late Miocene onset of rainforest contractions across the east coast of Australia. This suggested that dispersal and gene flow among E. martini populations isolated in refugia has been highly restricted historically. Moreover, these data imply, in contrast to existing preconceptions about freshwater invertebrates, that this taxon may be acutely susceptible to habitat fragmentation.