872 resultados para Going concern


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While scientists continue to explore the level of climate change impact to new weather patterns and our environment in general, there have been some devastating natural disasters worldwide in the last two decades. Indeed natural disasters are becoming a major concern in our society. Yet in many previous examples, our reconstruction efforts only focused on providing short-term necessities. How to develop resilience in the long run is now a highlight for research and industry practice. This paper introduces a research project aimed at exploring the relationship between resilience building and sustainability in order to identify key factors during reconstruction efforts. From extensive literature study, the authors considered the inherent linkage between the two issues as evidenced from past research. They found that sustainability considerations can improve the level of resilience but are not currently given due attention. Reconstruction efforts need to focus on resilience factors but as part of urban development, they must also respond to the sustainability challenge. Sustainability issues in reconstruction projects need to be amplified, identified, processed, and managed properly. On-going research through empirical study aims to establish critical factors (CFs) for stakeholders in disaster prone areas to plan for and develop new building infrastructure through holistic considerations and balanced approaches to sustainability. A questionnaire survey examined a range of potential factors and the subsequent data analysis revealed six critical factors for sustainable Post Natural Disaster Reconstruction that include: considerable building materials and construction methods, good governance, multilateral coordination, appropriate land-use planning and policies, consideration of different social needs, and balanced combination of long-term and short-term needs. Findings from this study should have an influence on policy development towards Post Natural Disaster Reconstruction and help with the achievement of sustainable objectives.

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In Australia, as in some other western nations, governments impose accountability measures on educational institutions (Earl, 2005). One such accountability measure is the National Assessment Program - Literacy and Numeracy (NAPLAN) from which high-stakes assessment data is generated. In this article, a practical method of data analysis known as the Over Time Assessment Data Analysis (OTADA) is offered as an analytical process by which schools can monitor their current and over time performances. This analysis developed by the author, is currently used extensively in schools throughout Queensland. By Analysing in this way, teachers, and in particular principals, can obtain a quick and insightful performance overview. For those seeking to track the achievements and progress of year level cohorts, the OTADA should be considered.

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In an attempt to deal with the potential problems presented by existing information systems, a shift towards the implementation of ERP packages has been witnessed. The common view, particularly the one espoused by vendors, is that ERP packages are most successfully implemented when the standard model is adopted. Yet, despite this, customisation activity still occurs reportedly due to misalignment between the functionality of the package and the requirements of those in the implementing organisation. However, it is recognised that systems development and organisational decision-making are activities influenced by the perspectives of the various groups and individuals involved in the process. Thus, as customisation can be seen as part of systems development, and has to be decided upon, it should be thought about in the same way. In this study, two ERP projects are used to examine different reasons why customisation might take place. These reasons are then built upon through reference to the ERP and more general packaged software literature. The study suggests that whilst a common reason for customising ERP packages might be concerned with functionality misfits, it is important to look further into why these may occur, as there are clearly other reasons for customisation stemming from the multiplicity of social groups involved in the process.

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In this study we develop a theorization of an Internet dating site as a cultural artifact. The site, Gaydar, is targeted at gay men. We argue that contemporary received representations of their sexuality figure heavily in the site’s focus by providing a cultural logic for the apparent ad hoc development trajectories of its varied commercial and non-­‐commercial services. More specifically, we suggest that the growing sets of services related to the website are heavily enmeshed within current social practices and meanings. These practices and meanings are, in turn, shaped by the interactions and preferences of a variety of diverse groups involved in what is routinely seen within the mainstream literature as a singularly specific sexuality and cultural project. Thus, we attend to two areas – the influence of the various social engagements associated with Gaydar together with the further extension of its trajectory ‘beyond the web’. Through the case of Gaydar, we contribute a study that recognizes the need for attention to sexuality in information systems research and one which illustrates sexuality as a pivotal aspect of culture. We also draw from anthropology to theorize ICTs as cultural artifacts and provide insights into the contemporary phenomena of ICT enabled social networking.

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Female imprisonment rates have dramatically increased over the last two decades at state, national and international levels. This paper reviews women's imprisonment in Australia and looks at sentence management and programs, highlighting the critical issues which impact daily on female inmates.

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This paper reports on a study which explored the views and attitudes of family members towards the sexual expression of residents with dementia in residential aged care facilities in two states in Australia. Recruitment was challenging and only seven family members agreed to an interview on this topic. Data were analysed using a constant comparative method. Family were generally supportive of residents’ rights to sexual expression, but only some types of behaviours were approved of. There was an acknowledgement that responding to residents’ sexuality was difficult for staff and many families believed that they should be kept informed of their relative’s sexual behaviours and moreover be involved in decision making about it. Findings suggest the need for family education and a larger study to better understand the views and motivations of family carers and how these might impact on the sexual expression of the older person with dementia living in residential aged care.

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Children accessing and using internet-connected technology is a relatively recent phenomenon, and rapidly having an impact on their experiences and activities in homes and early childhood classrooms. Technology refers to devices such as computers, smart phones and tablets - many capable of being connected to the internet - and the products, such as websites, games, and interactive stories (Plowman and McPake, 2013). These activities can be played, created, watched, listened to and read, and incorporated into traditional everyday activities. This article provides suggestions for strategies for teachers to consider when incorporating technology into early childhood education.

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Research background: Ananyi (Going) is an intercultural music project with lyrics sung in Luritja and English, undertaken in collaboration with the Tjupi Band and producer Jeffrey McLaughlin. The project contributes to cultural maintenance for Australian First Nations peoples, and is informed by prior work in this area by scholars including Peter Dunbar-Hall, Chris Gibson and Karl Neuenfeldt. These existing studies have discussed the complexities of intercultural collaboration, and the types of cultural politics that are involved when Indigenous and non-Indigenous musicians and scholars work together on projects of cultural significance. Critical race theory has also informed the creative work, as a means of interpreting the implicit and explicit discourses of race that arise through intercultural creative practice. The project asked the research question, how can collaborative music making contribute to intercultural understanding and the maintenance of Australian First Nations languages and cultures? Research contribution: The project has identified that recorded popular music is important in the maintenance of Luritja language and culture, and that intercultural collaboration in the areas of digital sound production and distribution can assist with cultural maintenance in both local and national contexts. Research significance: The compact disc was released on the CAAMA Music label, and supported through competitive grants from the Australian Government’s Contemporary Music Touring Grant and the Arnhem Land Progress Association (ALPA). The research context of the work is detailed in Brydie-Leigh Bartleet and Gavin Carfoot 2013. "Desert harmony: Stories of collaboration between Indigenous musicians and university students." International Education Journal: Comparative Perspectives 12 (1): 180-196.

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In 1993 the Auditing Practices Board issued an expanded audit report, SAS 600 Auditors’ Reports on Financial Statements, in an attempt to educate users and to clarify certain matters pertaining to the audit function. This paper investigates the extent to which the new audit report, SAS 600, has been successful in aligning the views of auditors, preparers and users about issues dealt with in the expanded audit report, and the extent to which the three groups considered that it would be useful for additional matters, including corporate governance, to be reported upon by the auditor. Our findings suggest that SAS 600 has been successful in clarifying the purpose of the audit and the respective responsibilities of auditors and directors. However, to meet the expectations of users and to add more value, the audit report needs to provide more information about the findings of the audit.

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Private title insurance has been the subject of much debate by law reform bodies and academics. This article adds a new dimension to the discussion by analysing its role against a recent scenario where a nun was betrayed by the actions of her brother, and compensation payable from the assurance fund, after much challenge by the registrar, amounted to in excess of $4 million.We ask whether the slow burning of title insurance into the psyche of Australian home purchasers will see state-based assurance fundings looking to minismise their role in the Torrens system. We also query how the rather more immediate electronic establishment of electronic conveyancing will alter the balance between the assurance fund, private title insurance and the increasing responsibilities on stakeholdes involved in conveyancing.

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A travel article about a river cruise from Amsterdam to Basel. When Captain Plamen Veselinov invites me to join him on the bridge, I can at last put a question that’s been running through my mind for days. It’s about the locks. How does he manage to line up the vessel as it approaches? Is the ship guided in electronically? He returns my questions with a boyish smile that does a good deal to veil his many years on the river. Crunching his way through a heavy Bulgarian accent, he says, “No, it’s all in the eyes and the hands. It’s magic. Don’t tell David Copperfield. He would get very jealous...

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The chubby baby who eats well is desirable in our culture. Perceived low weight gains and feeding concerns are common reasons mothers seek advice in the early years. In contrast, childhood obesity is a global public health concern. Use of coercive feeding practices, prompted by maternal concern about weight, may disrupt a child’s innate self regulation of energy intake, promoting overeating and overweight. This study describes predictors of maternal concern about her child undereating/becoming underweight and feeding practices. Mothers in the control group of the NOURISH and South Australian Infants Dietary Intake studies (n = 332) completed a self-administered questionnaire when the child was aged 12–16 months. Weight-for-age z-score (WAZ)was derived from weight measured by study staff. Mean age (SD) was 13.8 (1.3) months, mean WAZ (SD), 0.58 (0.86) and 49% were male. WAZ and two questions describing food refusal were combined in a structural equation model with four items from the Infant feeding Questionnaire (IFQ) to form the factor ‘Concern about undereating/weight’. Structural relationships were drawn between concern and IFQ factors ‘awareness of infant’s hunger and satiety cues’, ‘use of food to calm infant’s fussiness’ and ‘feeding infant on a schedule’, resulting in a model of acceptable fit. Lower WAZ and higher frequency of food refusal predicted higher maternal concern. Higher maternal concern was associated with lower awareness of infant cues (r = −.17, p = .01) and greater use of food to calm (r = .13, p = .03). In a cohort of healthy children, maternal concern about undereating and underweight was associated with practices that have the potential to disrupt self-regulation.

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"The major La Niña climate event responsible for record flooding in Queensland  - and the largest ever cyclone to hit Australia in Yasi  —  is not over yet according to a senior climatologist at Britain’s Met office."

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This paper reports on a current initiative at Queensland University of Technology to provide timely, flexible and sustainable training and support to academic staff in blended learning and associated techno-pedagogies via a web-conferencing classroom and collaboration tool, Elluminate Live!. This technology was first introduced to QUT in 2008 as part of the university‘s ongoing commitment to meeting the learning needs of diverse student cohorts. The centralised Learning Design team, in collaboration with the university‘s department of eLearning Services, was given the task of providing training and support to academic staff in the effective use of the technology for teaching and learning, as part of the team‘s ongoing brief to support and enhance the provision of blended learning throughout the university. The resulting program, ―Learning Design Live‖ (LDL) is informed by Rogers‘ theory of innovation and diffusion (2003) and structured according to Wilson‘s framework for faculty development (2007). This paper discusses the program‘s design and structure, considers the program‘s impact on academic capacity in blended learning within the institution, and reflects on future directions for the program and emerging insights into blended learning and participant engagement for both staff and students.