Issues in Financial Accounting [15th edition]

"Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Students are presented with real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards."---publisher website

A Century of American Economic Review : Insights on Critical Factors in Journal Publishing

By using information collected from numerous American Economic Review publications from the last 100 years, Torgler and Piatti examine the top publishing institutions to determine their most renowned AER papers based on citation success. Areas of interest include how often an individual can publish in the AER, how equally successful citations are distributed and who the top AER publishing authors are. The book explores what the level of cooperation is among authors and what drives systems such as the alphabetical name ordering. Torgler and Piatti critically examine the individual characteristics of AER authors, editors, editorial board members and referees and even tackle more intricate details such as the frequency of female publications in the AER. The authors observe and analyse the relationship between academic age and publication performance to see if there is any pattern on these factors and citation success. The book then goes on to analyse data concerning awards, and whether awards can increase the probability of publishing in the AER at a later stage

Editorial : Global 21st century professionals : developing capability to work with Indigenous and other traditionally-oriented peoples

International agreement on the framework for protecting the rights of Indigenous populations within nation states has occurred alongside unprecedented levels of globalisation of other previously nation-based activities such as economic and social provision and planning. As the idea of the postcolonial democratic state emerges, this collection undertakes an international and comparative examination of the role of higher education in educating globally aware professionals who are able to work effectively and in cultural safety with Indigenous Peoples...

English in the urban environment : resources for 21st century readers

Where teachers of English as a foreign language (EFL) once observed a paucity of authentic language input, public displays of written English are now proliferating. Ideas for capitalising on this abundance can be drawn from two strands of pedagogic thought: a psycholinguistic approach to conventional literacy long established in foreign, second and first language education (e.g., Teng, 2009), and a more recent and critical approach informed by diverse theoretical understandings of the ‘linguistic landscape’ (e.g., Rowland, 2013). In this paper I draw from these two approaches to suggest ways of helping EFL learners use environmental print to develop knowledge and skills required of English readers in the twenty-first century: (1) fluency in breaking the codes of English and other languages of publicly displayed text; (2) facility with making meaning as the English of these texts becomes ever more diverse in cultural, historical and contextual implication; (3) use of environmental English in contexts that range from the local to the transnational; and (4) critique of the presence of English and attendant worldviews in the urban environment (Chern & Dooley, forthcoming). The psychological concept of motivation and the complementary sociological concept of investment are at the heart of my deliberations here: realisation of the pedagogic potential of environmental print to develop literate resources requires consideration of sources of motivation in the classroom learning situation (Dörnyei & Ushioda, 2011), as well as learner investment in literate practices in English (Norton, 2010).

Current dementia research in Australia : a report from the Alzheimer's Australia 15th National Conference

The Alzheimer’s Australia 15th National Conference held on 14–17 May 2013 in Hobart (Tasmania, Australia) attracted a wide range of attendees, including people living with dementia, family caregivers, health professionals and researchers. The conference theme, The Tiles of Life Coloring the Future, invoking a vision of a better future for those affected by dementia, had seven subthemes: liberation, rehabilitation, leisure,service, creativity, wellbeing and research.

Comparison of historic exploration with contemporary space policy suggests a retheorisation of settings

The 2008 NASA Astrobiology Roadmap provides one way of theorising this developing field, a way which has become the normative model for the discipline: science-and scholarship-driven funding for space. By contrast, a novel re-evaluation of funding policies is undertaken in this article to reframe astrobiology, terraforming and associated space travel and research. Textual visualisation, discourse and numeric analytical methods, and value theory are applied to historical data and contemporary sources to re-investigate significant drivers and constraints on the mechanisms of enabling space exploration. Two data sets are identified and compared: the business objectives and outcomes of major 15th-17th century European joint-stock exploration and trading companies and a case study of a current space industry entrepreneur company. Comparison of these analyses suggests that viable funding policy drivers can exist outside the normative science and scholarship-driven roadmap. The two drivers identified in this study are (1) the intrinsic value of space as a territory to be experienced and enjoyed, not just studied, and (2) the instrumental, commercial value of exploiting these experiences by developing infrastructure and retail revenues. Filtering of these results also offers an investment rationale for companies operating in, or about to enter, the space business marketplace.

New suburbs in the making? Locating master planned estates in a comparative analysis of suburbs in South-East Queensland

In urban scholarship Master Planned Estates (MPEs) are viewed as illustrative of broader changes to the urban environment and characterised as homogenous, affluent enclaves where community life is largely orchestrated by the developer. Yet no study has fully considered if, and to what extent, MPEs can be distinguished from other suburb types in terms of their residential composition and their levels of sociability and community attachment. In this article, we empirically test if MPEs are different from ‘conventional’ suburbs by examining them structurally in terms of their demographic and socio-economic characteristics, as well as in terms of their key community social processes. Using data from a 2008 study of 148 suburbs across Brisbane, Australia (which includes data from two MPEs), we undertake a comparative analysis of suburbs and examine the density of neighbour networks, residents' reports of place attachment and cohesion and neighbourly contact in MPEs compared to other residential suburbs. Our findings suggest that MPEs are not distinct in terms of their degree of homogeneity and socio-economic characteristics, but that connections among residents are lower than other suburbs despite—or perhaps because of—the active interventions of the developer.

National curriculum reform and equipping pre-service teachers to teach about Australia in the Asian Century

Currently a range of national policy settings are reshaping schooling and teacher education in Australia. This paper presents some of the findings from a small qualitative pilot study conducted with a group of final year pre-service teachers studying a secondary social science curriculum method unit in an Australian university. One of the study’s research objectives aimed at identifying how students reflected on their capacity to navigate curriculum change and, more specifically, on teaching about Australia and Asia in the forthcoming implementation of the first national history curriculum. The unit was designed and taught by the researcher on the assumption that beginning social science teachers need to be empowered to deal with the curriculum change they’ll encounter throughout their careers. The pilot study’s methodology was informed by a constructivist approach to grounded theory and its scope was limited to one semester with volunteer students. Of the pre-service teacher reflections on their preparedness to teach, this paper reports on the content, pedagogy and learning they experienced in one segment of the unit with specific reference to the new history curriculum’s ‘Australia in a world history’ approach and the development of Asia literacy. The findings indicate that whilst pre-service teachers valued the opportunity to engage with learning experiences which enhanced their intercultural understanding and extended their pedagogical and content knowledge on campus, the nature of the final practicum in schools was also influential in shaping their preparedness to enter the profession.

Exploring mediated interactions : a design exercise

With the emergence of personal and ubiquitous computing systems in the last decade, interaction designers have started designing products by employing quality oriented aspects such as user experience, playfulness, enchantment and others. In order to explore novel forms of mediated interactions, designers need to focus beyond the basic user requirements and usability issues. We present a procedure and results of a design exercise that we carried out with students of a master's course on Visual Design. Our intention was to explore new forms of mediated interaction by using a specific design exercise. We provide the details of the resulted design concepts and discuss the usefulness of our design exercise.

Certified pseudonyms colligated with master secret key

A pseudonym provides anonymity by protecting the identity of a legitimate user. A user with a pseudonym can interact with an unknown entity and be confident that his/her identity is secret even if the other entity is dishonest. In this work, we present a system that allows users to create pseudonyms from a trusted master public-secret key pair. The proposed system is based on the intractability of factoring and finding square roots of a quadratic residue modulo a composite number, where the composite number is a product of two large primes. Our proposal is different from previously published pseudonym systems, as in addition to standard notion of protecting privacy of an user, our system offers colligation between seemingly independent pseudonyms. This new property when combined with a trusted platform that stores a master secret key is extremely beneficial to an user as it offers a convenient way to generate a large number of pseudonyms using relatively small storage.

Using biomimicry to inform urban infrastructure design that addresses 21st century needs

The design of society’s major infrastructure systems are generally based on anthropogenic learnings and seldom encapsulate learning from nature. This results from a pervading attitude of superiority of human-designed systems, particularly since the Industrial Revolution. Problems created by such behaviours have previously not been thought to present a serious threat to humanity. However, many built environment professionals are now reconsidering the impact of such systems on the environment and their vulnerability to issues such as climate change. This paper presents an approach to delivering sustainable urban infrastructure that addresses 21st Century needs by emulating natural form, function and process - biomimicry – in infrastructure design. The analysis reveals the context for infrastructure change and the need for sustainable solutions, detailing the current inquiry into biomimicry informed design and highlighting potential applications from literature that demonstrate precedence for nature to inspire the design of urban infrastructure, in particular water and energy systems.