A framework for cost-aware process management : generation of accurate and timely management accounting cost reports

Organisations are constantly seeking efficiency improvements for their business processes in terms of time and cost. Management accounting enables reporting of detailed cost of operations for decision making purpose, although significant effort is required to gather accurate operational data. Business process management is concerned with systematically documenting, managing, automating, and optimising processes. Process mining gives valuable insight into processes through analysis of events recorded by an IT system in the form of an event log with the focus on efficient utilisation of time and resources, although its primary focus is not on cost implications. In this paper, we propose a framework to support management accounting decisions on cost control by automatically incorporating cost data with historical data from event logs for monitoring, predicting and reporting process-related costs. We also illustrate how accurate, relevant and timely management accounting style cost reports can be produced on demand by extending open-source process mining framework ProM.

A framework for determining the authenticity of assessment tasks : applied to an example in law

Authentic assessment tasks enhance engagement, retention and the aspirations of students. This paper explores the discipline-generic features of authentic assessment, which reflect what students need to achieve in the real world. Some assessment tasks are more authentic than others and this paper designs a proposed framework supported by the literature that aids unit co-ordinators to determine the level of authenticity of an assessment task. The framework is applied to three summative assessment tasks, that is, tutorial participation, advocacy exercise and problem-based exam, in a law unit. The level of authenticity of the assessment tasks is compared and opportunities to improve authenticity are identified.

Sustainable urban development : an integrated framework for urban planning and development

Sustainable development has long been promoted as the best answer to the world’s environmental problems. This term has generated mass appeal as it implies that both the development of the built environment and its associated resource consumption can be achieved without jeopardising the natural environment. In the urban context, sustainability issues have been reflected in the promotion of sustainable urban development, which emphasises the sensible exploitation of scarce natural resources for urbanisation in a manner that allows future generations to repeat the process. This chapter highlights attempts to promote sustainable urban development through an integration of three important considerations: planning, development and the ecosystem. It highlights the fact that spatial planning processes were traditionally driven by economic and social objectives, and rarely involved promoting the sustainability agenda to achieve a sustainable urban future. As a result, rapid urbanisation has created a variety of pressures on the ecosystem upon which we rely. It is believed that the integration of the urban planning and development processes within the limitations of the ecosystem, monitored by a sustainability assessment mechanism, would offer a better approach to maintaining sustainable resource use without compromising urban development.

Sustainable transportation development : a framework to determine transportation disadvantaged

Urban sprawl combined with low density development causes unsustainable development patterns including accessibility and mobility problems, especially for those who do not have the capacity to own a vehicle or access to quality public transport services. Sustainable transportation development is crucial in order to solve transport disadvantage problems in urban settlements. People who are affected by these problems are referred to as ‘transportation disadvantaged’. Transportation disadvantage is a multi-dimensional problem that combines socio-economics, transportation and spatial characteristics or dimensions. However, a substantial number of transportation disadvantage studies so far only focus on the socio-economic and transportation dimensions, while the latter dimension of transportation disadvantage has been neglected. This chapter investigates the spatial dimension of transportation disadvantage by comparing the travel capabilities of residents and their accessibility levels with land use characteristics. The analysis of the study identifies significant land use characteristics with travel inability, and is useful for identifying the transportation disadvantaged population.

Brisbane urban growth model : an integrated infrastructure management framework for Brisbane, Australia

In recent years, local government infrastructure management practices have evolved from conventional land use planning to more wide ranging and integrated urban growth and infrastructure management approaches. The roles and responsibilities of local government are no longer simply to manage daily operational functions of a city and provide basic infrastructure. Local governments are now required to undertake economic planning, manage urban growth; be involved in major infrastructure planning; and even engage in achieving sustainable development objectives. The Brisbane Urban Growth model has proven initially successful to ensure timely and coordinated delivery of urban infrastructure. This model may be the first step for many local governments to move toward an integrated, sustainable and effective infrastructure management.

Entertainment architecture : constructing a framework for the creation of an emerging transmedia form

The topic of this research is a novel entertainment form currently emerging from the youngest human communication technology, the Internet. This form, products based on it, and the conceptual framework describing it are all referred to as Entertainment Architecture (‘entarch,’ for short). Entarch is classified as Internet-native transmedia entertainment — it fully utilises the unique communicative characteristics of the Internet and is not based on just one medium. A number of entarch examples are explored through ‘immersive’ textual analysis — a new mode of textual analysis required for research into this kind of entertainment. As a secondary priority, entarch is related to the movie — which is chosen as an exemplary existing entertainment form finding itself in a radically uncertain formal, business, and industrial environment, and accordingly is struggling financially. Throughout, formal, business, and industrial consequences of the emergence of Entertainment Architecture are explored. This research is an example of applied cultural science, as it treats culture as a source of innovation and a complex dynamic system with technological as well as human characteristics. It analyses the dynamics of cultural change in the context of business development, consumer experience, and economic evolution — with an intrinsically transdisciplinary methodology.

A framework for mathematics graphical tasks : The influence of the graphic element on student sense making

Graphical tasks have become a prominent aspect of mathematics assessment. From a conceptual stance, the purpose of this study was to better understand the composition of graphical tasks commonly used to assess students’ mathematics understandings. Through an iterative design, the investigation described the sense making of 11–12-year-olds as they decoded mathematics tasks which contained a graphic. An ongoing analysis of two phases of data collection was undertaken as we analysed the extent to which various elements of text, graphics, and symbols influenced student sense making. Specifically, the study outlined the changed behaviour (and performance) of the participants as they solved graphical tasks that had been modified with respect to these elements. We propose a theoretical framework for understanding the composition of a graphical task and identify three specific elements which are dependently and independently related to each other, namely: the graphic; the text; and the symbols. Results indicated that although changes to the graphical tasks were minimal, a change in student success and understanding was most evident when the graphic element was modified. Implications include the need for test designers to carefully consider the graphics embedded within mathematics tasks since the elements within graphical tasks greatly influence student understanding.

Improvement of the statutory framework for construction and demolition waste management exemplified in Germany and Australia

Construction and demolition (C&D) waste occupies the largest share of overall waste generation in many countries. However, waste management practices and outcomes may differ between countries. For instance, in Australia, C&D waste recovery is continuously improving during the last years but the amount of C&D waste increases every year, as there has been little improvement in waste avoidance and minimization. In contrast, in Germany, waste generation remains constant over many years despite the continuous economic growth. The waste recycling rate in Germany is one of the highest in the world. However, most waste recycled is from demolition work rather than from waste generated during new construction. In addition, specific laws need to be developed to further reduce landfill of non-recycled waste. Despite of the differences, C&D waste generation and recovery in both countries depend on the effectiveness of the statutory framework, which regulates their waste management practices. This is an issue in other parts of the world as well. Therefore countries can learn from each other to improve their current statutory framework for C&D waste management. By taking Germany and Australia as an example, possible measures to improve current practices of C&D waste management through better statutory tools are identified in this paper. After providing an overview of the statutory framework of both countries and their status in waste generation and recovery, a SWOT analysis is conducted to identify strengths, weaknesses, opportunities and threats of the statutory tools. Recommendations to improve the current statutory frameworks, in order to achieve less waste generation and more waste recovery in the construction industry are provided for the German and Australian government and they can also be transferred to other countries.

Community development with survivors of torture and trauma : an evaluation framework

Despite an increase in community development initiatives in refugee contexts, there is a lack of evaluation frameworks to assess the effectiveness of interventions in the recovery of refugee communities. In response to this gap, the Forum of Australian Services for Survivors of Torture and Trauma has developed an evaluation framework in consultation with refugee client groups and agencies' staff members. This paper contextualizes the goals, principles and strategies of services implementing community development initiatives with torture and trauma survivors and describes the process of developing the framework within a participatory action approach. Both outcome evaluation and process evaluation are discussed, and examples of the framework are presented. Community development agencies and professionals working with survivors of torture and trauma can play a significant role by fostering community empowerment through evaluation.

Ecological dynamics as a theoretical framework for development of sustainable behaviours towards the environment

This paper proposes how the theoretical framework of ecological dynamics can provide an influential model of the learner and the learning process to pre-empt effective behaviour changes. Here we argue that ecological dynamics supports a well established model of the learner ideally suited to the environmental education context because of its emphasis on the learner-environment relationship. The model stems from perspectives on behaviour change in ecological psychology and dynamical systems theory. The salient points of the model are highlighted for educators interested in manipulating environmental constraints in the learning process, with the aim of designing effective learning programs in environmental education. We conclude by providing generic principles of application which might define the learning process in environmental education programs.

Investigating knowledge transfer through transnational programs between Indonesian and Australian universities : A conceptual framework

Globalization stimulated demand for transnational higher education. However, little is known about how transnational programs can facilitate knowledge transfer between the partner universities—something that is often implied in the partnership arrangement. For the purpose of this paper transnational programs will be limited to dual degree programs between Indonesian and Australian universities, which, in recent years have been rising. Nevertheless, the discussion and synthesis may have value to other transnational programs. Situating the knowledge transfer in the wider context of globalization of higher education and the current reforms in Indonesian education, the paper acknowledges the tension between the need to generate revenue and the ideals of facilitating knowledge transfer and capacity development for Indonesian universities. Drawing on a detailed review of research findings in the business and education sector literature, this paper presents a conceptual framework that may be used to analyze knowledge transfer between Indonesian and Australian universities. Such investigations delineate the significant drivers underlying transnational programs for supporting knowledge transfer. The proposed framework incorporates the types of knowledge, knowledge transfer mechanisms, and the processes. It also considers how the inter-university antecedents may affect the potential for knowledge transfer between the universities. A discussion of how the framework may be used to implemented knowledge transfer concludes this paper.

A generic implementation framework for stereo matching algorithms

Traditional area-based matching techniques make use of similarity metrics such as the Sum of Absolute Differences(SAD), Sum of Squared Differences (SSD) and Normalised Cross Correlation (NCC). Non-parametric matching algorithms such as the rank and census rely on the relative ordering of pixel values rather than the pixels themselves as a similarity measure. Both traditional area-based and non-parametric stereo matching techniques have an algorithmic structure which is amenable to fast hardware realisation. This investigation undertakes a performance assessment of these two families of algorithms for robustness to radiometric distortion and random noise. A generic implementation framework is presented for the stereo matching problem and the relative hardware requirements for the various metrics investigated.

The politics of gang research in New Zealand

Like many other Western jurisdictions over the past sixty years, New Zealand has had to contend with episodes of moral panic regarding the activities of youth gangs. The most recent episode occurred in 2005-2007 and was spurred by a perceived escalation in inter-gang conflict and violence in the Counties Manukau areas within greater Auckland, New Zealand. This particular episode was unique in the New Zealand context for the level of attention given to youth gangs by the government and policy makers. This paper reports on the authors’ experiences of carrying out research on the youth gang situation inCounties Manukauas part of an inter-agency project to develop a response to gang-related violence. Particular attention is paid to the ways in which government officials attempted to mould the research process and findings to suit an already emerging policy framework, predicated on supporting ‘business as usual’, at the expense of research participants calls for great autonomy to develop and delivery appropriate youth services to their communities.