The outsourcing of accounting services and the subsequent accounting education implications

This paper examines the outsourcing of accounting services by Australian accounting firms. It considers what, if any, impact the outsourcing of accounting services may have on accounting graduates if entry level tasks normally completed by graduates are sent to offshore processing centres. This paper categorises the most important prerequisite skills requirements of new junior employees identified by accounting firms in Australia.

Security and the War on Terror

The terrorist attacks of 11 September 2001 marked a turning point in international politics, representing a new type of threat that could not easily be anticipated or prevented through state-based structures of security alone. Opening up interdisciplinary conversations between strategic, economic, ethical and legal approaches to global terrorism, this edited book recognises a fundamental issue: while major crises initially tend to reinforce old thinking and behavioural patterns, they also allow societies to challenge and overcome entrenched habits, thereby creating the foundations for a new and perhaps more peaceful future. This volume addresses the issues that are at stake in this dual process of political closure, and therefore rethinks how states can respond to terrorist threats. The contributors range from leading conceptual theorists to policy-oriented analysts, from senior academics to junior researchers. The book explores how terrorism has had a profound impact on how security is being understood and implemented, and uses a range of hitherto neglected sources of insight, such as those between political, economic, legal and ethical factors, to examine the nature and meaning of security in a rapidly changing world.

Use of the biolistic particle delivery system to transform fungal genomes

Biolistic delivery of transforming DNA into fungal genomes, especially when performed on uninucleate haploid conidia, has proven successful in bypassing the time-consuming repetitive purification of protoplasts used for the widely applied polyethylene glycol-mediated method. Biolistic transformation is also relatively quick compared to other available methods and provides a high percentage of stable transformants.

Comparative analysis of the Metarhizium anisopliae secretome in response to exposure to the greyback cane grub and grub cuticles

Metarhizium anisopliae is a well-characterized biocontrol agent of a wide range of insects including cane grubs. In this study, a two-dimensional (2D) electrophoresis was used to display secreted proteins of M. anisopliae strain FI-1045 growing on the whole greyback cane grubs and their isolated cuticles. Hydrolytic enzymes secreted by M. anisopliae play a key role in insect cuticle-degradation and initiation of the infection process. We have identified all the 101 protein spots displayed by cross-species identification (CSI) from the fungal kingdom. Among the identified proteins were 64-kDa serine carboxypeptidase, 1,3 beta-exoglucanase, Dynamin GTPase, THZ kinase, calcineurin like phosphoesterase, and phosphatidylinositol kinase secreted by M. ansiopliae (FI-1045) in response to exposure to the greyback cane grubs and their isolated cuticles. These proteins have not been previously identified from the culture supernatant of M. anisopliae during infection. To our knowledge, this the first proteomic map established to study the extracellular proteins secreted by M. ansiopliae (FI-1045) during infection of greyback cane grubs and its cuticles.

A proteomic view into infection of greyback canegrubs (Dermolepida albohirtum) by Metarhizium anisopliae

Metarhizium anisopliae is a naturally occurring cosmopolitan fungus infecting greyback canegrubs (Dermolepida albohirtum). The main molecular factors involved in the complex interactions occurring between the greyback canegrubs and M. anisopliae (FI-1045) were investigated by comparing the proteomes of healthy canegrubs, canegrubs infected with Metarhizium and fungus only. Differentially expressed proteins from the infected canegrubs were subjected to mass spectrometry to search for pathogenicity related proteins. Immune-related proteins of canegrubs identified in this study include cytoskeletal proteins (actin), cell communication proteins, proteases and peptidases. Fungal proteins identified include metalloproteins, acyl-CoA, cyclin proteins and chorismate mutase. Comparative proteome analysis provided a view into the cellular reactions triggered in the canegrub in response to the fungal infection at the onset of biological control.

UNICEF, Jakarta, Indonesia : Review of Satap Schools

A. Background and context 1. Education, particularly basic education (grades1-9), has been considered critical to promoting national economic growth and social well being1. Three factors that con-tribute to the above are: (i) Education increases human capital inherent in a labor force and thus increases productivity. It also increases capacity for working with others and builds community consensus to support national development. (ii) Education can in-crease the innovative capacity of a community to support social and economic growth—use of new technologies, products and services to promote growth and wellbeing. (iii) Education can facilitate knowledge transfer needed to understand the social and eco-nomic innovations and new processes, practices and values. Cognizant of the above benefits of education, the Millennium Development Goals (MDG) and the Education for All (EFA) declarations advocating universal basic education were formulated and ratified by UN member countries. 2. Achieving universal primary education (grade 6) may not be sufficient to maxim-ize the above noted socio-economic and cultural benefits. There is general consensus that basic literacy and numeracy up to grade 9 are essential foundational blocks for any good education system to support national development. Basic Education provides an educational achievement threshold that ensures the learning is retained. To achieve this, the donor partner led interventions and the UN declarations such as the MDG goals have sought universal access to basic education (grades 1-9). As many countries progress towards achieving the universal access targets, recent research evidence suggests that we need more than just access to basic education to impact on the na-tional development. Measuring basic education completion cycle, gross enrolment rate (GER) and participation rate etc., has to now include a focus on quality and relevance of the education2. 3. While the above research finding is generally accepted by the Government of In-donesia (GoI), unlike many other developing countries, Indonesia is geographically and linguistically complex and has the fourth largest education sector in the world. It has over 3000 islands, 17,000 ethnic groups and it takes as long as 7 hours to travel from east to west of the country and has multiple time differences. The education system has six years of primary education (grades 1-6), 3 years of junior secondary education (grades 7-9) and three years of senior secondary education (grades 10-12). Therefore, applying the findings of the above cited research in a country like Indonesia is a chal-lenge. Nevertheless, since the adoption of the National Education Law (2003)3 the GoI has made significant progress in improving access to and quality of basic education (grades 1-9). The 2011/12 national education statistics show the primary education (grades 1-6) completion rate was 99.3%, the net enrolment rate (NER) was 95.4% and the GER was 115.4%. This is a significant achievement considering the complexities faced within Indonesia. This increase in the primary education sub-sector, however, has not flowed onto the Junior Secondary School (JSS) education. The transition from pri-mary to JSS is still short of the GoI targets. In 2012, there were 146,826 primary schools feeding into 33,668 junior secondary schools. The transition rate from primary to secondary in 2011/12 was 78%. When considering district or sub-district level data the transition in poor districts could be less than the aggregated national rate. Poverty and lack of parents’ education, confounded by opportunity cost, are major obstacles to transitioning to JSS4. 4. Table 1 presents a summary of GoI initiatives to accelerate the transition to JSS. GoI, with assistance from the donor community, has built 2465 new regular JSS, mak-ing the total number of regular JSS 33,668. In addition, 57,825 new classrooms have been added to existing regular JSS. Also, in rural and remote areas 4136 Satu-Atap5 (SATAP) schools were built to increase access to JSS. These SATAP schools are the focus of this study as they provide education opportunities to the most marginalized, ru-ral, remote children who otherwise would not have access to JSS and consequently not complete basic education.

How can partnerships between the universities and schools exploit new opportunities for pedagogies at the intersection of the arts/design and the sciences?

Driven by information accessibility-on-demand provided by the internet, education modes are changing from a teacher-led approach focused on content delivery and assessible outcomes, to a learner-based approach encouraging self-directed, peer-tutored, and cooperative learning. New pedagogies are required to extend learning beyond the classroom and traditional subject areas such as contemporary arts, in alignment with the cross disciplinary priorities of the Australian Curriculum and values of the International Baccalaureate Organisation. This research explores how partnerships with universities and cultural organisations are implicated in the generation of these new forms of pedagogy and contribute to the field of educational research within the context of Education Queensland’s Framework For Gifted Education. In particular, this paper explores a new pedagogical framework for highly capable year five to nine Queensland state school students at the intersection of arts, design and the sciences, which has arisen from an explicit secondary/ tertiary partnership between the Queensland University of Technology Creative Industries Faculty and Precincts and the Queensland Academies Young Scholars Program. The Young Scholars Program offers experiences in the International Baccalaureate and Australian Curriculum contexts to enhance outcomes via global understanding, unique industry partnerships and 21st century pedagogical innovation based not on 'content' but tacit/experiential learning concepts including immersive, creative, intellectual and social strategies. These strategies for highly capable students are centred around authentic opportunities, primary resources, transdisciplinary learning and relationships with likeminded peers including tertiary arts, design and STEM educators and students, professionals and researchers. The presentation details case studies which are hands-on real time workshops involving inquiry based challenges in the arts, design and sciences, mathematics, history, creative writing and other disciplines, with content drawn from collections from public institutions, academic research and tertiary pedagogy. Both programs implicate student collaboration and creative production as methodology/data capture for ongoing action research, in alignment with the Framework For Gifted Education’s emphasis on evidence-based practices. They also challenge gifted students “to continue their development through curricular activities that require depth of study, complexity of thinking, fast pace of learning, high-level skills development and/or creative and critical thinking (e.g. through independent investigations, tiered tasks, diverse real-world applications, mentors)”(Education Queensland, 2011:3). This presentation highlights the strengths of the ongoing collaboration between QUT Creative industries Faculty and Queensland Academies, which not only provides successful extra curricular activities for gifted students towards a place in the International Baccalaureate Program, but also provides mentoring opportunities for tertiary students in their field of endeavor to assist with their own learning, and unique research opportunities for the Faculty as it focuses on excellence in arts, design and creative education and research. Education Queensland.(2011). Framework For Gifted Education Revised Edition 2011 (accessed Nov 19 2011)

Minnie’s Bow-Toons seasons 2 and 3

Minnie’s Bow-Toons follows the adventures of Minnie Mouse and her best friend Daisy Duck as they run Minnie's Bow-tique, a specialty shop stocked only with colorful bows and bowties. In the third season Minnie, Daisy and their assistant Cuckoo Loca opens a pet grooming salon adjacent to the Bow-tique. In the fourth season Minnie, Daisy and Cuckoo Loca travel around the world, visiting cities like London, Venice and Tokyo.

A continuum to characterise and support teacher interpretation of an innovative curriculum

A continuum for describing the degree to which teachers interpret the various features of a curriculum is presented. The continuum has been developed based upon the observation of classroom practices and discussions with a group of teachers who are using an innovative junior secondary mathematics curriculum. It is anticipated that the ongoing use of the continuum will lead to its improvement as well as the refinement of the curriculum, more focussed support for the teachers,improved student learning, and the building of explanatory theory regarding mathematics teaching and learning.

Kasvatus- ja valmennustyylien yhteys juniorijääkiekkoilijoiden suoriutumisstrategioihin, tyytyväisyyteen ja joukkueen koheesioon

This thesis focused on the roles of parenting styles (including parental norm-breaking attitudes and parents perceptions of players coach-athlete relationship), players achievement strategies, perceptions of coaching behaviours, coaches own perceptions, and perceptions of team leaders, in explaining player satisfaction and team cohesion. Five studies based on the same data provided by the Finnish Ice Hockey Association (FIHA) were carried out. The sample sizes were as follows: players, 1,018; parents, 979; coaches, 35; and team leaders, 57. Questionnaires and self-report questionnaires were used to collect data. The results revealed that: (1) family-parenting styles provided a basis for adolescents achievement strategies and influenced whether the sons played fairly or engaged in rule breaking. Democratic parenting was associated with the adolescents high level of mastery-oriented behaviour, low level of task-irrelevant behaviour, and low level of norm-breaking behaviour. The adaptive achievement strategies enhanced player satisfaction. (2) Democratic parenting styles influenced parents perception of the coach-athlete relationship, which was further associated with a coaching style that also influenced how the child experienced his own cohesion within the team. (3) The adolescents tended to reflect the similarity in leadership behaviours between home and sport from both democratic and autocratic backgrounds. In particular, the compensating combination of non-demanding styles at home and a high level of support by a positive coach was associated with high team cohesion. (4) The stress factor changed the dynamics of the parenting behaviour. (5) Players ratings, coaches ratings, and the ratings of team leaders all differed upon coaching behaviours and team cohesion. Only the players ratings were associated with cohesion high with positive coaching and low with autocratic coaching. The developmental age and the long-lasting membership on an ice hockey team made positive coaching acceptable for all players. Sixteen year-olds from all families rated high team cohesion with positive coaching. Parenting styles were associated with adolescent ice hockey players achievement strategies, norm breaking, and satisfaction. The combination of parenting and coaching was associated with cohesion rated by players. The staff s experiences of coaching and its effects on cohesion differed from the players experiences. These results contribute to understanding links between parenting styles, achievement strategies, norm breaking, and satisfaction, as well as parenting styles, coaching behaviour and cohesion. This work has importance for parents, coaches, sport organizations, and teachers.

Universal Access-NY User’s Guide

What is Universal Access-NY? Universal Access-NY is a complete online planning toolkit, www.UniversalAccessNY.org, where a One-Stop Delivery System can assess its practices, and develop work plans to improve physical and programmatic accessibility for all One-Stop customers. This web site and manual was developed by Cornell University’s Employment and Disability Institute, through the support and guidance of the New York State Department of Labor, with funding from two U.S. Department of Labor Work Incentive Grants (WIG 1 and 2). This web site was designed for use in a collaborative manner, bringing together One-Stop personnel, agency partners, business leaders and customers with disabilities. Universal Access-NY supports continuous improvement, with features that encourage multiple uses and incremental systems change.