Functional fixation : experimental evidence on the presentation of financial information through different digital formats

This study examines whether, in the presentation of financial information, digital formats address the concern over users’ functional fixation. The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the financial statements often creates functional fixation where users of financial statements fail to adjust for differences in accounting policy. This leads users to judge what would otherwise be identical financial situations as being different due to the different accounting policies and methods adopted. It has been suggested that the use of digital formats in presenting financial reports may overcome functional fixation. Using an experimental design involving accountants in public practice, the results indicate that the use of digital formats to present financial reports does not fully overcome the issue of functional fixation in the processing of financial information. Although the participants were able to identify and extract relevant information, irrespective of whether or not the information was presented within the financial statements or in the notes to the accounts, the evidence indicates that functional fixation remained when the participants made final decisions based on available information. This suggests that functional fixation may not be caused by access to or extraction of information but by the level of perceived significance based on where the information is reported in the financial statements. In general, the results indicate that current technology may not be able to fully reduce functional fixation in the evaluation of financial information prepared in accordance with different accounting policies and methods.

Investigating literacy years 4-9 : a pilot. Final report.

Investigating Literacy Years 4-9: A pilot acknowledges that the literacy required of students in the middle years of schooling changes as they begin to read and write to learn across the subject areas using various resources and media. Teachers begin to look for evidence of understanding of concepts, content details, appropriate genre uses and the capacity to work with extended and complex texts. Yet, in comparison to the early years, there has been relatively little research conducted during this period of schooling, especially Years 4-7 of primary schooling (Comber et al, 2002). However, evidence suggests that gaps between those who perform highly and those who perform poorly on standardised measures of literacy increase rather than decrease, and these gaps relate to social background. Hence there is a need to investigate how different school communities with diverse student populations design rich curriculum at these stages of schooling and explicitly teach young people to handle new and changing literacy demands.

Information literacy programs and research : an international review

This paper provides an overview of contemporary information literacy research and practice. While the content is highly selective, the intention has been to highlight international and Australian developments which have achieved significant recognition, which are representative of similar trends in other places, or which are unique in some way. There are three main foci in the paper. Firstly, an exploration of ways of interpreting the idea of information literacy. Secondly, a synthesis of various efforts to seek new directions in educational, community and workplace contexts, beginning with the major initiatives being undertaken in the United States. Thirdly, an introduction to some recent research, concluding with a summary of my own investigation into different ways of experiencing information literacy

Information literacy research : dimensions of the emerging collective consciousness

Information literacy researchers are beginning to develop a collective consciousness, a consciousness that represents the newly appearing territory of information literacy research. This paper analyses the information literacy research territory as it is represented by the emerging collective consciousness of information literacy researchers. Five dimensions of the collective consciousness are proposed: 1) the sectoral location of the research, 2) ways of seeing information literacy, 3) ‘what’ is being investigated; that is the research object, 4) ‘how’ the object is being investigated; that is the research approaches and paradigms, and 5) disciplinary influences. These dimensions are used to: 1) reveal the character of the information literacy research territory which is in early stages of construction; 2) show how different kinds of research approaches can shed different kinds of light on the object of research; and 3) demonstrate how the five dimensions work together in the development of new studies.

What Could Socially-just Literacy Instruction Look Like?

Schools in Australia today are expected to improve student outcomes in an increasingly constrained context focused on accountability. At the same time as teachers work within these constraints, they are also working to ensure that all students are able to achieve quality outcomes from schooling while dealing with increasing diversity of the student population. So what is a teacher’s role in providing equitable possibilities for all of the students in their care? Teachers are left with the difficult task of balancing the many mandatory requirements placed on them, and on their students, such as gaining improvements on high stakes test scores, with the important work of dealing with individual students and student cohorts in equitable and socially just ways. This impacts on the work of all teachers, however for those teachers working in schools in contexts of complexity and duress these pressures are never greater.

Expert science teacher's notion of scientific literacy

This paper will report on the way expert science teachers’ conceive of scientific literacy in their classrooms, the values related to scientific literacy they hold and how this conception and the underpinning values affect their teaching practice. Three perceived expert science teachers who teach both at senior and middle school levels and across the range of sub-disciplines (one senior biology, one senior chemistry and one senior physics) were interviewed about their understanding of scientific literacy and how this influenced their teaching practice. The three teachers were video recorded teaching a junior science class and a senior science class. The data were analysed to identify values that underpin their conceptions of science and science education. The analysis focussed on the matching of the verbalised conceptions and values with their practice of teaching science. This paper will report on these data.

Scaling digital radiographs for templating in total hip arthroplasty using conventional acetate templates independent of calibration markers

We describe a scaling method for templating digital radiographs using conventional acetate templates independent of template magnification without the need for a calibration marker. The mean magnification factor for the radiology department was determined (119.8%, range117%-123.4%). This fixed magnification factor was used to scale the radiographs by the method described. 32 femoral heads on postoperative THR radiographs were then measured and compared to the actual size. The mean absolute accuracy was within 0.5% of actual head size (range 0 to 3%) with a mean absolute difference of 0.16mm (range 0-1mm, SD 0.26mm). Intraclass Correlation Coefficient (ICC) showed excellent reliability for both inter and intraobserver measurements with ICC scores of 0.993 (95% CI 0.988-0.996) for interobserver measurements and intraobserver measurements ranging between 0.990-0.993 (95% CI 0.980-0.997).

Reflection of My Digital Mind

This artwork visualised my digital mind which is built on my technology experience. The contemporary technologies make available many small pieces of factual information that have affected the formation of my identity. This results that multiple identities can exist in a rhizomatic form through a vertical gene transfer. This does not refer to schizophrenia, but an ongoing transformation of digital mind.

Academic faculty’s teaching social networks : what is the extent of library faculty’s inclusion?

Collaboration between academic and library faculty is an important topic of discussion and research among academic librarians. Partnerships are vital for developing effective information literacy education. The research reported in this paper aims to develop an understanding of academic collaborators by analyzing academic faculty’s teaching social network. Academic faculty teaching social networks have not been previously described through the lens of social network analysis. A teaching social network is comprised of people and their communication channels that affect academic faculty when they design and deliver their courses. Social network analysis was the methodology used to describe the teaching social networks. The preliminary results show academic faculty were more affected by the channels of communication in how they taught (pedagogy) than what they taught (course content). This study supplements the existing research on collaboration and information literacy. It provides both academic and library faculty with added insight into their relationships.

Developing a digital image watermarking model

This paper presents a key based generic model for digital image watermarking. The model aims at addressing an identified gap in the literature by providing a basis for assessing different watermarking requirements in various digital image applications. We start with a formulation of a basic watermarking system, and define system inputs and outputs. We then proceed to incorporate the use of keys in the design of various system components. Using the model, we also define a few fundamental design and evaluation parameters. To demonstrate the significance of the proposed model, we provide an example of how it can be applied to formally define common attacks.

Andrzej Zielinski : pulp digital fictions

This is a review of painter Andrzej Zielinski's exhibition at gallery 9 in Sydney. It highlights the artist's expressionistic style and strong colour sense as well as his association with American painterly traditions. The artist application of acrylic modelling paste and his paintings also gives them a sculptural and architectural dimension, and on a conceptual level play with notions of mimesis and material form.

Performance control of distributed generation using digital estimation of signal parameters

The Queensland University of Technology (QUT) allows the presentation of a thesis for the Degree of Doctor of Philosophy in the format of published or submitted papers, where such papers have been published, accepted or submitted during the period of candidature. This thesis is composed of seven published/submitted papers, of which one has been published, three accepted for publication and the other three are under review. This project is financially supported by an Australian Research Council (ARC) Discovery Grant with the aim of proposing strategies for the performance control of Distributed Generation (DG) system with digital estimation of power system signal parameters. Distributed Generation (DG) has been recently introduced as a new concept for the generation of power and the enhancement of conventionally produced electricity. Global warming issue calls for renewable energy resources in electricity production. Distributed generation based on solar energy (photovoltaic and solar thermal), wind, biomass, mini-hydro along with use of fuel cell and micro turbine will gain substantial momentum in the near future. Technically, DG can be a viable solution for the issue of the integration of renewable or non-conventional energy resources. Basically, DG sources can be connected to local power system through power electronic devices, i.e. inverters or ac-ac converters. The interconnection of DG systems to power system as a compensator or a power source with high quality performance is the main aim of this study. Source and load unbalance, load non-linearity, interharmonic distortion, supply voltage distortion, distortion at the point of common coupling in weak source cases, source current power factor, and synchronism of generated currents or voltages are the issues of concern. The interconnection of DG sources shall be carried out by using power electronics switching devices that inject high frequency components rather than the desired current. Also, noise and harmonic distortions can impact the performance of the control strategies. To be able to mitigate the negative effect of high frequency and harmonic as well as noise distortion to achieve satisfactory performance of DG systems, new methods of signal parameter estimation have been proposed in this thesis. These methods are based on processing the digital samples of power system signals. Thus, proposing advanced techniques for the digital estimation of signal parameters and methods for the generation of DG reference currents using the estimates provided is the targeted scope of this thesis. An introduction to this research – including a description of the research problem, the literature review and an account of the research progress linking the research papers – is presented in Chapter 1. One of the main parameters of a power system signal is its frequency. Phasor Measurement (PM) technique is one of the renowned and advanced techniques used for the estimation of power system frequency. Chapter 2 focuses on an in-depth analysis conducted on the PM technique to reveal its strengths and drawbacks. The analysis will be followed by a new technique proposed to enhance the speed of the PM technique while the input signal is free of even-order harmonics. The other techniques proposed in this thesis as the novel ones will be compared with the PM technique comprehensively studied in Chapter 2. An algorithm based on the concept of Kalman filtering is proposed in Chapter 3. The algorithm is intended to estimate signal parameters like amplitude, frequency and phase angle in the online mode. The Kalman filter is modified to operate on the output signal of a Finite Impulse Response (FIR) filter designed by a plain summation. The frequency estimation unit is independent from the Kalman filter and uses the samples refined by the FIR filter. The frequency estimated is given to the Kalman filter to be used in building the transition matrices. The initial settings for the modified Kalman filter are obtained through a trial and error exercise. Another algorithm again based on the concept of Kalman filtering is proposed in Chapter 4 for the estimation of signal parameters. The Kalman filter is also modified to operate on the output signal of the same FIR filter explained above. Nevertheless, the frequency estimation unit, unlike the one proposed in Chapter 3, is not segregated and it interacts with the Kalman filter. The frequency estimated is given to the Kalman filter and other parameters such as the amplitudes and phase angles estimated by the Kalman filter is taken to the frequency estimation unit. Chapter 5 proposes another algorithm based on the concept of Kalman filtering. This time, the state parameters are obtained through matrix arrangements where the noise level is reduced on the sample vector. The purified state vector is used to obtain a new measurement vector for a basic Kalman filter applied. The Kalman filter used has similar structure to a basic Kalman filter except the initial settings are computed through an extensive math-work with regards to the matrix arrangement utilized. Chapter 6 proposes another algorithm based on the concept of Kalman filtering similar to that of Chapter 3. However, this time the initial settings required for the better performance of the modified Kalman filter are calculated instead of being guessed by trial and error exercises. The simulations results for the parameters of signal estimated are enhanced due to the correct settings applied. Moreover, an enhanced Least Error Square (LES) technique is proposed to take on the estimation when a critical transient is detected in the input signal. In fact, some large, sudden changes in the parameters of the signal at these critical transients are not very well tracked by Kalman filtering. However, the proposed LES technique is found to be much faster in tracking these changes. Therefore, an appropriate combination of the LES and modified Kalman filtering is proposed in Chapter 6. Also, this time the ability of the proposed algorithm is verified on the real data obtained from a prototype test object. Chapter 7 proposes the other algorithm based on the concept of Kalman filtering similar to those of Chapter 3 and 6. However, this time an optimal digital filter is designed instead of the simple summation FIR filter. New initial settings for the modified Kalman filter are calculated based on the coefficients of the digital filter applied. Also, the ability of the proposed algorithm is verified on the real data obtained from a prototype test object. Chapter 8 uses the estimation algorithm proposed in Chapter 7 for the interconnection scheme of a DG to power network. Robust estimates of the signal amplitudes and phase angles obtained by the estimation approach are used in the reference generation of the compensation scheme. Several simulation tests provided in this chapter show that the proposed scheme can very well handle the source and load unbalance, load non-linearity, interharmonic distortion, supply voltage distortion, and synchronism of generated currents or voltages. The purposed compensation scheme also prevents distortion in voltage at the point of common coupling in weak source cases, balances the source currents, and makes the supply side power factor a desired value.

What happened to the education revolution? : new media technologies and the Australian curriculum : constraints and possibilities

This chapter investigates the place of new media in Queensland in the light of the Australian curriculum. ‘Multimodal texts’ in English are being defined as largely electronically ‘created’ and yet restricted access to digital resources at the chalkface may preclude this work from happening. The myth of the ‘digital native’ (Prensky, 2007), combined with the reality of the ‘digital divide’ coupled with technophobia amongst some quite experienced teachers, responsible for implementing the curriculum, paints a picture of constraints. These constraints are due in part to protective state bans in Queensland on social networking sites and school bans on mobile phone use. Some ‘Generation next’ will have access to digital platforms for the purpose of designing texts at home and school, and others will not. Yet without adequate Professional Development for teachers and substantially increased ICT infrastructure funding for all schools, the way new media and multimodal opportunities are interpreted at state level in the curriculum may leave much to be desired in schools. This chapter draws on research that I recently conducted on the professional development needs of beginning teachers, as well as a critical reading of the ACARA policy documents.

State of the art and future challenges for information literacy research

This short paper focuses on strategic issues and important research questions.

The promise and possibilities of music, digital media and National Broadband Network

In this article I would like to examine the promise and possibilities of music, digital media and National Broadband Network. I will do this based on concepts that have emerged from a study undertaken by Professor Andrew Brown and I that categorise technologies into what we term representational technologies and technologies with agency