Teachers’ and children’s personal epistemologies for moral education : Case studies in early years elementary education

While there is strong interest in teaching values in Australia and internationally there is little focus on young children’s moral values learning in the classroom. Research shows that personal epistemology influences teaching and learning in a range of education contexts, including moral education. This study examines relationships between personal epistemologies (children’s and teachers’), pedagogies, and school contexts for moral learning in two early years classrooms. Interviews with teachers and children and analysis of school policy revealed clear patterns of personal epistemologies and pedagogies within each school. A whole school approach to understanding personal epistemologies and practice for moral values learning is suggested.

Everything

Everything (2008) is a looped 3 channel digital video (extracted from a 3D computer animation) that appropriates a range of media including photography, drawing, painting, and pre-shot video. The work departs from traditional time-based video which is generally based on a recording of an external event. Instead, “Everything” constructs an event and space more like a painting or drawing might. The works combines constructed events (including space, combinations of objects, and aesthetic relationship of forms) with pre-recorded video footage and pre-made paintings and drawings. The result is a montage of objects, images – both still and moving – and abstracted ‘painterly’ gestures. This technique creates a complex temporal displacement. 'Past' refers to pre-recorded media such as painting and photography, and 'future' refers to a possible virtual space not in the present, that these objects may occupy together. Through this simultaneity between the real and the virtual, the work comments on a disembodied sense of space and time, while also puncturing the virtual with a sense of materiality through the tactility of drawing and painting forms and processes. In so doing, te work challenges the perspectival Cartesian space synonymous with the virtual. In this work the disembodied wandering virtual eye is met with an uncanny combination of scenes, where scale and the relationships between objects are disrupted and changed. Everything is one of the first international examples of 3D animation technology being utilised in contemporary art. The work won the inaugural $75,000 Premier of Queensland National New Media Art Award and was subsequently acquired by the Queensland Art Gallery. The work has been exhibited and reviewed nationally and internationally.

Relics

Relics is a single-channel video derived from a 3D computer animation that combines a range of media including photography, drawing, painting, and pre-shot video. It is constructed around a series of pictorial stills which become interlinked by the more traditionally filmic processes of panning, zooming and crane shots. In keeping with these ideas, the work revolves around a series of static architectural forms within the strangely menacing enclosure of a geodesic dome. These clinical aspects of the work are complemented by a series of elements that evoke fluidity : fireworks, mirrored biomorphic forms and oscillating projections. The visual dimension of the work is complemented by a soundtrack of rainforest bird calls. Through its ambiguous combination of recorded and virtual imagery, Relics explores the indeterminate boundaries between real and virtual space. On the one hand, it represents actual events and spaces drawn from the artist studio and image archive; on the other it represents the highly idealised spaces of drawing and 3D animation. In this work the disembodied wandering virtual eye is met with an uncanny combination of scenes, where scale and the relationships between objects are disrupted and changed. Through this simultaneity between the real and the virtual, the work conveys a disembodied sense of space and time that carries a powerful sense of affect. Relics was among the first international examples of 3D animation technology in contemporary art. It was originally exhibited in the artist’s solo show, ‘Places That Don’t Exist’ (2007, George Petelin Gallery, Gold Coast) and went on to be included in the group shows ‘d/Art 07/Screen: The Post Cinema Experience’ (2007, Chauvel Cinema, Sydney) , ‘Experimenta Utopia Now: International Biennial of Media Art’ (2010, Arts Centre, Melbourne and national touring venues) and ‘Move on Asia’ (2009, Alternative space Loop, Seoul and Para-site Art Space, Hong Kong) and was broadcast on Souvenirs from Earth (Video Art Cable Channel, Germany and France). The work was analysed in catalogue texts for ‘Places That Don’t Exist’ (2007), ‘d/Art 07’ (2007) and ‘Experimenta Utopia Now’ (2010) and the’ Souvenirs from Earth’ website.

The landing

'The Landing was an exhibition of paintings held at Gallery Barry Keldoulis in Sydney in 2008. The exhibition comprised 7 paintings and a 3-channel video work. The show built upon the artist's interest in drawing parallels between, while simultaneously disrupting the hermetic integrity of both the painted and virtual surface. In this exhibition this was drawn out by the intentionally scratchy and blanched qualities of the painted surface contrasted against the careful delineations and gradation of their subject matter which was drawn exclusively from virtual 3D animated spaces. Conversely, the video work collapsed a series of picture-perfect objects into a dense and incoherent whole. These tensions and slippages act as manifestations of the indeterminacies that frame our subjectivity more broadly - as artist or viewer. As Barry Keldoulis writes: 'Alwast’s practice engages the construction of ‘reality’ in both the digital and painterly worlds. His seamless stitching together of the various modes of virtual reality... is in this exhibition contrasted with his paintings, which show a fondness for what many now see as the quaint naivety of the medium, and the foibles of humanity the painted surface exudes when compared to the clinical exactitude of the virtual world.'(2008, http://www.gbk.com.au/artists/peter-alwast/the-landing) Works from 'The Landing' were included in the exhibition 'Temperature 2: New Queensland Art' (2009, curated by Frank McBride) at the Museum of Brisbane.

Editorial : advancing innovation in accounting research

We live in uncertain times. The sub-prime crisis that commenced in the U.S. in 2007, the global economic crisis that followed, and the recent sovereign debt crisis in various European countries have led to ongoing instability in global financial markets that continues to receive daily media attention. These uncertain times create enormous opportunities for researchers across many disciplines to research capital markets and business practices. From an accounting perspective, accounting regulators have been active in developing new standards to address risk management issues arising from the crises and have continued to develop and refine financial reporting standards. With the adoption of, or transition to international financial reporting standards (IFRS) in many countries, the globalisation of financial reporting standards is close to becoming a reality. However, doubts still remain about whether the IFRS will lead to any real long-term improvement in financial reporting and transparency (see Sunder, 2011)...

Machinima

The research field was curatorship of the Machinima genre - a film-making practice that uses real time 3D computer graphics engines to create cinematic productions. The context was the presentation of gallery non-specific work for large-scale exhibition, as an investigation in thinking beyond traditional strategies of white cube. Strongly influenced by the Christiane Paul (Ed) seminal text, 'New Media in the White Cube and Beyond, Curatorial Models for Digital Art', the context was the repositioning of a genre traditionally focussed on delivery through small-screen, indoor, personal spaces, to large exhibition hall spaces. Beyond the core questions of collecting, documenting, expanding and rethinking the place of Machinima within the history of contemporary digital arts, the curatorial premise asked how to best invert the relationship between context of media production within the gaming domain, using novel presentational strategies that might best promote the 'take-home' impulse. The exhibition was used not as the ultimate destination for work but rather as a place to experience, sort and choose from a high volume of possible works for subsequent investigation by audiences within their own game-ready, domestic environments. In pursuit of this core aim, the exhibition intentionally promoted 'sensory overload'. The exhibition also included a gaming lab experience where audiences could begin to learn the DIY concepts of the medium, and be stimulated to revisit, consider and re-make their own relationship to this genre. The research was predominantly practice-led and collaborative (in close concert with the Machinima community), and ethnographic in that it sought to work with, understand and promote the medium in a contemporary art context. This benchmark exhibition, building on the 15-year history of the medium, was warmly received by the global Machinima community as evidenced by the significant debate, feedback and general interest recorded. The exhibition has recently begun an ongoing Australian touring schedule. To date, the exhibition has received critical attention nationally and internationally in Das Superpaper, the Courier Mail, Machinimart, 4ZZZ-FM, the Sydney Morning Herald, Games and Business, Australian Gamer, Kotaku Australia, and the Age.

Assessing financial reporting comparability across institutional settings : the case of pension accounting

The drive for comparability of financial information is to enable users to distinguish similarities and differences in economic activities for an entity over time and between entities so that their resource allocation decisions are facilitated. With the increased globalisation of economic activities, the enhanced international comparability of financial statements is often used as an argument to advance the convergence of local accounting standards to international financial reporting standards (IFRS). Differences in the underlying economic substance of transactions between jurisdictions plus accounting standards allowing alternative treatments may render this expectation of increased comparability unrealistic. Motivated by observations that, as a construct, comparability is under-researched and not well understood, we develop a comparability framework that distinguishes between four types of comparability. In applying this comparability framework to pension accounting in the Australian and USA contexts, we highlight a dilemma: while regulators seek to increase the likelihood that similar events are accounted for similarly, an unintended consequence may be that preparers are forced to apply similar accounting treatment to events that are, in substance, different.

On the application of the probabilistic linear discriminant analysis to face recognition across expression

Facial expression is one of the main issues of face recognition in uncontrolled environments. In this paper, we apply the probabilistic linear discriminant analysis (PLDA) method to recognize faces across expressions. Several PLDA approaches are tested and cross-evaluated on the Cohn-Kanade and JAFFE databases. With less samples per gallery subject, high recognition rates comparable to previous works have been achieved indicating the robustness of the approaches. Among the approaches, the mixture of PLDAs has demonstrated better performances. The experimental results also indicate that facial regions around the cheeks, eyes, and eyebrows are more discriminative than regions around the mouth, jaw, chin, and nose.

Using virtual reality modelling in cultural management, archiving and research

This paper outlines how the Ortelia project’s 3D virtual reality models have the capacity to assist our understanding of sites of cultural heritage. The VR investigation of such spaces can be a valuable tool in 'real world' empirical research in theatre and spatiality. Through a demonstration of two of Ortelia's VR models (an art gallery and a theatre), we suggest how we might consider interpreting cultural space and sites as contributing significantly to cultural capital. We also introduce the potential for human interaction in such venues through motion-capture to discuss the potential for assessing how humans interact in such contexts.

When There's Love

This work is an installation featuring three video projections, music and mirror balls. The three projections fill the walls with scrolling text borrowed from love song lyrics. Headphones in the gallery space allow you to hear a male voice sing the same words to an impromptu tune. Mirror balls send fragments of light spinning around the room while The Righteous Brothers’ Unchained Melody plays on repeat. This work emphasizes fragmentary, repetitious and spatio-temporal experiences of language in order to question the symbolic conventions of romance. By exaggerating and mixing hackneyed symbolic elements, this work extends on some of Nicolas Bourriaud’s theoretical insights into the creative and critical strategies of ‘postproduction’. In particular, it toys with the intersections between popular culture and inter-subjective experiences.

Grant Stevens : Are You Upset with Me?

Grant Stevens is ambivalent. The young Brisbane artist made his name with a series of computer-generated animated-text videos that explore clichés but seem undecided as to whether they are trivial and vacuous, profound and authentic or somehow both at once. Stevens plunders mass-media sources (the familiar image repertoire dished up by Hollywood, television, pop music and the Internet) as readymade content. He explores this everyday language, sometimes for its ambiguity, but more often for its almost uncanny lucidity. Resembling meditation and relaxation guides, his recent videos beg the question: what made us so anxious? This book examines Stevens' artistic output over the first ten years of his practice. It includes essays by Mark Pennings and Chris Kraus.

Reclaiming professionalism for geography education : defending our own territory

In a world where governments increasingly attempt to impose regulation on all professional activities, this paper advocates that professional standards for teachers be developed ‘by the profession for the profession’. Foucauldian archaeology is applied to two teacher standards documents recently published in Australia, one developed at national governmental level and the other by geography teachers through their professional associations. The excavation reveals that both students and geography teachers themselves are better served when teachers assert their own definition of professionalism and thus reclaim their professional territory, rather than being compliant with generic governmental agendas. Whilst we use Australia as an illustrative example, our findings are applicable to all other countries where governments attempt to impose external professional standards on the teaching profession.

Were regulatory changes in reporting "abnormal items" justified? : evidence of intra-period classificatory earnings management practices in Australia

Purpose Managers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between ‘normal’ earnings and items classified as unusual, special, significant, exceptional or abnormal. Prior research has found that such intra-period classificatory choice is used as a form of earnings management. Prior to 2001, Australian accounting standards mandated that unusually large items of revenue and expense be classified as ‘abnormal items’ for financial reporting, but this classification was removed from accounting standards from 2001. This move by the regulators was partly in response to concerns that the abnormal classification was being used opportunistically to manage reported pre-abnormal earnings. This study extends the earnings management literature by examining the reporting of abnormal items for evidence of intra-period classificatory earnings management in the unique Australian setting. Design/methodology/approach This study investigates associations between reporting of abnormal items and incentives in the form of analyst following and the earnings benchmarks of analysts’ forecasts, earnings levels, and earnings changes, for a sample of Australian top-500 firms for the seven-year period from 1994 to 2000. Findings The findings suggest there are systematic differences between firms reporting abnormal items and those with no abnormal items. Results show evidence that, on average, firms shifted expense items from pre-abnormal earnings to bottom line net income through reclassification as abnormal losses. Originality/value These findings suggest that the standard setters were justified in removing the ‘abnormal’ classification from the accounting standard. However, it cannot be assumed that all firms acted opportunistically in the classification of items as abnormal. With the removal of the standardised classification of items outside normal operations as ‘abnormal’, firms lost the opportunity to use such disclosures as a signalling device, with the consequential effect of limiting the scope of effectively communicating information about the nature of items presented in financial reports.

Accounting Research Journal Editorial : "ARJ – The First 25 Years"

In this 25th year of publication of the Accounting Research Journal we pay tribute to the efforts of the dedicated Editors who have successfully guided and developed the journal since its inception in 1988. After the rapid growth in accounting and finance research in the 1970s and 1980s the absence of outlets in Asia-Pacific region to publish novel, timely and applied research became increasingly apparent. In response to this gap, ARJ’s first volume was published in 1988 by the School of Accountancy at the Queensland Institute of Technology (QIT), which became the Queensland University of Technology (QUT) in the following year. The founding Editor was Myles McGregor-Lowndes and his editorship continued for three years until Scott Holmes took over as Editor in 1991. In 1992, Robert Faff joined Scott Holmes as Joint Editor, and their joint editorship continued for six years until Robert Faff took the reins as Editor in 1998. At that time Scott remained as Associate Editor and the editorial team was joined by Roger Willett as Consulting Editor and Chris Lambert as Associate Editor. This arrangement continued until 2002 when Tim Brailsford was newly appointed as Managing Editor. The editorship returned to QUT in 2008 and was taken on by Chris Ryan with our support as Co-editors. Since 2011 we have been the Joint Editors. Table 1 lists the individuals who have been involved in editing ARJ over the 25-year period and their roles...

Supporting research at QUT : a tale of three librarians and a Creative Industries super-faculty

In 2012 the existing eight disciplines of Creative Industries Faculty, QUT combined with the School of Design (formerly a component of the Faculty of Built Environment and Engineering) to create a super faculty that includes the following disciplines: Architecture, Creative Writing & Literary Studies, Dance, Drama, Fashion, Film & Television, Industrial Design, Interior Design, Journalism, Media & Communication, Landscape Architecture, Music & Sound and Urban Design. The university’s research training unit AIRS (Advanced Information Retrieval Skills) is a systematic introduction to research level information literacies. It is currently being redesigned to reflect today’s new data intensive research environment and facilitate the capacity for life-long learning. Upon completion participants are expected to be able to: 1. Demonstrate an understanding of the theory of advanced search and evaluative strategies to efficiently yield appropriate resources to create original research. 2. Apply appropriate data management strategies to organise and utilize your information proficiently, ethically and legally. 3. Identify strategies to ensure best practice in the use of information sources, information technologies, information access tools and investigative methods. All Creative Industries Faculty research students must complete this unit into which CI Librarians teach discipline specific material. The library employs a team of research specific experts as well as Liaison Librarians for each faculty. Together they develop and deliver a generic research training program that provides researcher training in the following areas: Managing Research Data, QUT ePrints: New features for tracking your research impact, Tracking Research Impact, Research Students and the Library: Overview of Library Research Support Services, Technologies for Research Collaboration, Open Access Publishing, Greater Impact via Creative Commons Licence, CAMBIA - Navigating the patent literature, Uploading Publications to QUT ePrints Workshop, AIRS for supervisors, Finding Existing Research Data, Keeping up to date:Discovering and managing current awareness information and Getting Published. In 2011 Creative Industries initiated a new faculty specific research training program to promote capacity building for research within their Faculty, with workshops designed and developed with Faculty Research Leaders, The Office of Research and Liaison Librarians. “Show me the money” which assists staff to pursue alternative funding sources was one such session that was well attended and generated much discussion and interest. Drop in support sessions for ePrints, EndNote referencing software and Tracking Research Impact for the Creative Industries were also popular options on the menu. Liaison Librarians continue to provide one-on-one consultations with individual researchers as requested. This service assists Librarians greatly with getting to know and monitoring their researchers’ changing needs. The CI Faculty has enlisted two Research Leaders, one for each of the two Schools (Design and Media, Entertainment & Creative Arts) whose role it is to mentor newer research staff. Similarly within the CI library liaison team one librarian is assigned the role of Research Coordinator, whose responsibility it is to be the primary liaison with the Assistant Dean, Research and other key Faculty research managers and is the one most likely to attend Faculty committees and meetings relating to research support.