Teaching crabs to walk straight : is there a place for ethics education in Malaysian accountancy courses?

Recent releases from the International Federation of Accountants (IFAC) highlight the importance of ethics education. Academic institutions employ varying methods of teaching ethics and place varying levels of emphasis on ethics teaching during a business/accounting degree. This paper attempts to evaluate whether teaching ethics to final year accountancy students is beneficial. At the commencement of a semester 85 final year accounting students were given five ethical scenarios on which to make an ethical decision. During the semester they were subject to two different methods of teaching ethics, a traditional lecture/tutorial process and a group assignment. ----- After a significant gap, students were re-presented with the ethical scenarios and asked what action they now considered appropriate. In all five instances students offered a more ethical response the second time. When asked to evaluate the methodologies the students considered both training methods to have a positive effect on their ethical thinking. The results suggest it is beneficial to include ethics teaching in accountancy courses, if the profession’s goal of ethical practitioners is to be achieved.

Place value, multiplicativity, reunitizing and effective classroom teaching of decimal numeration

Student understanding of decimal number is poor (e.g., Baturo, 1998; Behr, Harel, Post & Lesh, 1992). This paper reports on a study which set out to determine the cognitive complexities inherent in decimal-number numeration and what teaching experiences need to be provided in order to facilitate an understanding of decimal-number numeration. The study gave rise to a theoretical model which incorporated three levels of knowledge. Interview tasks were developed from the model to probe 45 students’ understanding of these levels, and intervention episodes undertaken to help students construct the baseline knowledge of position and order (Level 1 knowledge) and an understanding of multiplicative structure (Level 3 knowledge). This paper describes the two interventions and reports on the results which suggest that helping students construct appropriate mental models is an efficient and effective teaching strategy.

Regulating corporate governance in China and Hong Kong : do Chinese values and ethics have a place in the age of globalization?

Much has been said about the convergence of corporate governance and regulations. The underlying assumptions of this phenomenon are driven by globalisation and the dominance of the Anglo-US model of corporate governance. Since the Asian crisis in 1997, Hong Kong and perhaps to a less extend Mainland China, had amended both Company laws and Stock Exchange Listing Rules obligations, arguably, mirroring provisions and rules in the UK and US. However, there has been a small amount of literature in law drawing from cross cultural management asking the question - is Western governance and regulation appropriate for the East? This paper will approach this issue from a different mindset, instead of drawing distinctions about East and West, a meta-regulatory framework will attempt to incorporate Western ‗hard‘ and ‗soft‘ laws with Asian ethical values. The aim is to combine laws and ethics thereby enhancing corporate governance and, improve compliance of those rules by adapting Chinese ethical values like Confucianism into the regulatory system. The overarching goal of this exercise is to adapt the wisdom of Chinese ethics into regulatory guidelines to suit the modern global market.

In search of Chinese jurisprudence : does Chinese legal tradition have a place in China's future?

Questions the extent to which Westerrn commercial laws adopted by China, particularly in its Company Laws of 1993 and 1995, are comptaible with China's different cultural and legal traditions. Suggests that Western concepts of the rule of law and of corporate governance are alient to China. Outlines the development of the Western legal tradition. based on Judaeo-Christian beliefs and legal rationalism. Compares this with the deveopment of the Chinese legal tradtion, based on Confucianism and legalism. Proposes ways in which the two traditions could be reconciled more effectively.

Place makers : contemporary Queensland architects

This article reviews Place Makers: Contemporary Queensland Architects held in the Gallery of Modern Art (GOMA), Brisbane, Queensland.

Narratives for novices : is there a place for edgy texts in edgy NAPLAN communities?

The genre of narratives has become the genre of choice in many classrooms since the introduction of NAPLAN into Australian schools. Yet, Knapp and Watkins (2005) argue that narratives are the least understood of all the genres. Despite wide-spread acceptance that narratives serve the social purpose of entertaining, they can also be more edgy, offering a powerful social or information role. This paper considers the effects of exposing novices to less standard realms of social discourse and disciplinary knowledge vis-a-vis a more clinical treatment focused on ‘standard’ narratives. I argue that we should not shy away from the challenges of edgy narratives just because our students are novice readers. The same holds true for our work in communities on the edge, that is where poverty, multiculturalism or multilingualism and systemic failure are the norm. I am part of an Australian Research Council (ARC) Linkage Grant (LP 0990289) working in such a community. Like many such situations, teachers in these communities are caught in the fray of establishing a dialogue between the culture of federally mandated performance orientated reforms and the cultures and discourses of the lives and future needs of their students (see Exley & Singh, in press).

Performance space to performance place

The focus of this paper questions how the performance place was transformed to a performance space. This major change in distinction holds an ongoing significance to the development of the actors, scenographers, animators, writers and film directors craft within current digitally mediated and interactive performance environments. As part of this discussion this paper traces the crucial seed of the revolution that transformed modern scenographic practice from the droll of the romantic realism of the Victorian stage to the open potential of the performance environment of today. This is achieved through close readings on the practical work of Edward Gordon Craig and Adolphe Appia as well as the scenographic discussions of Chris Baugh.

Development of accident modification factors on intersection crash maneuvers

In order to estimate the safety impact of roadway interventions engineers need to collect, analyze, and interpret the results of carefully implemented data collection efforts. The intent of these studies is to develop Accident Modification Factors (AMF's), which are used to predict the safety impact of various road safety features at other locations or in upon future enhancements. Models are typically estimated to estimate AMF's for total crashes, but can and should be estimated for crash outcomes as well. This paper first describes data collected with the intent estimate AMF's for rural intersections in the state of Georgia within the United Sates. Modeling results of crash prediction models for the crash outcomes: angle, head-on, rear-end, sideswipe (same direction and opposite direction) and pedestrian-involved crashes are then presented and discussed. The analysis reveals that factors such as the Annual Average Daily Traffic (AADT), the presence of turning lanes, and the number of driveways have a positive association with each type of crash, while the median width and the presence of lighting are negatively associated with crashes. The model covariates are related to crash outcome in different ways, suggesting that crash outcomes are associated with different pre-crash conditions.

Lift@Weimar : sustainable interaction with food, technology, and the city (Workshop)

This workshop explores innovative approaches to understanding and cultivating sustainable food culture in urban environments via human-computer-interaction (HCI) design and ubiquitous technologies. We perceive the city as an intersecting network of people, place, and technology in constant transformation. Our 2009 OZCHI workshop, Hungry 24/7? HCI Design for Sustainable Food Culture, opened a new space for discussion on this intersection amongst researchers and practitioners from diverse backgrounds including academia, government, industry, and non-for-profit organisations. Building on the past success, this new instalment of the workshop series takes a more refined view on mobile human-food interaction and the role of interactive media in engaging citizens to cultivate more sustainable everyday human-food interactions on the go. Interactive media in this sense is distributed, pervasive, and embedded in the city as a network. The workshop addresses environmental, health, and social domains of sustainability by bringing together insights across disciplines to discuss conceptual and design approaches in orchestrating mobility and interaction of people and food in the city as a network of people, place, technology, and food.

The significance of endogeneity problems in crash models: An examination of left-turn lanes in intersection crash models

Crash prediction models are used for a variety of purposes including forecasting the expected future performance of various transportation system segments with similar traits. The influence of intersection features on safety have been examined extensively because intersections experience a relatively large proportion of motor vehicle conflicts and crashes compared to other segments in the transportation system. The effects of left-turn lanes at intersections in particular have seen mixed results in the literature. Some researchers have found that left-turn lanes are beneficial to safety while others have reported detrimental effects on safety. This inconsistency is not surprising given that the installation of left-turn lanes is often endogenous, that is, influenced by crash counts and/or traffic volumes. Endogeneity creates problems in econometric and statistical models and is likely to account for the inconsistencies reported in the literature. This paper reports on a limited-information maximum likelihood (LIML) estimation approach to compensate for endogeneity between left-turn lane presence and angle crashes. The effects of endogeneity are mitigated using the approach, revealing the unbiased effect of left-turn lanes on crash frequency for a dataset of Georgia intersections. The research shows that without accounting for endogeneity, left-turn lanes ‘appear’ to contribute to crashes; however, when endogeneity is accounted for in the model, left-turn lanes reduce angle crash frequencies as expected by engineering judgment. Other endogenous variables may lurk in crash models as well, suggesting that the method may be used to correct simultaneity problems with other variables and in other transportation modeling contexts.

Rock pools of critical thought : finding a place to think through my higher degree and what a PhD was all about

The rock pools, salt pans, cliffs and bluffs, and the banks of the Coorooman and Pumpkin Creeks within Darumbal and Woppaburra Country are used as a backdrop in this paper, which offers an exploration of one woman’s quest to undertake her PhD and develop as an Indigenous scholar. The paper describes this Country and the use of Country to nourish, develop, stimulate and support the intellect. It draws on Australian and international literature to demonstrate the intellectual growth and development of Indigenous scholars. The paper offers a highly personal narrative of intellectual journeying which shows how we can be agents of change and power in our individual lives, even while power is being exercised over us and we are being oppressed and marginalised as Indigenous peoples.

Literacies in place : teaching environmental communications

Reports on the work of a group of primary educators who participated in the collaborative practitioner inquiry stage of River Literacies, and explores what happened when a group of teachers made a serious commitment to rethink and extend the repertoires ofmulti- modal literacy for use with their students.

Making space and place for the knowledge economy : knowledge-based development of Australian cities

The impact of what has been broadly labelled the knowledge economy has been such that, even in the absence of precise measurement, it is the undoubted dynamo of today’s global market, and an essential part of any global city. The socio-economic importance of knowledge production in a knowledge economy is clear, and it is an emerging social phenomenon and research agenda in geographical studies. Knowledge production, and where, how and by whom it is produced, is an urban phenomenon that is poorly understood in an era of strong urbanisation. This paper focuses on knowledge community precincts as the catalytic magnet infrastructures impacting on knowledge production in cities. The paper discusses the increasing importance of knowledge-based urban development within the paradigm of the knowledge economy, and the role of knowledge community precincts as instruments to seed the foundation of knowledge production in cities. This paper explores the knowledge based urban development, and particularly knowledge community precinct development, potentials of Sydney, Melbourne and Brisbane, and benchmarks this against that of Boston, Massachusetts.