869 resultados para expectations of future income


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Effective digital human model (DHM) simulation of automotive driver packaging ergonomics, safety and comfort depends on accurate modelling of occupant posture, which is strongly related to the mechanical interaction between human body soft tissue and flexible seat components. This paper comprises: a study investigating the component mechanical behaviour of a spring-suspended, production level seat when indented by SAE J826 type, human thigh-buttock representing hard shell; a model of seated human buttock shape for improved indenter design using a multivariate representation of Australian population thigh-buttock anthropometry; and a finite-element study simulating the deflection of human buttock and thigh soft tissue when seated, based on seated MRI. The results of the three studies provide a description of the mechanical properties of the driver-seat interface, and allow validation of future dynamic simulations, involving multi-body and finite-element (FE) DHM in virtual ergonomic studies.

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Each year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the extent of tax-deductible donations claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations claimed by Australian taxpayers to deductible gift recipients (DGRs) for the period 1 July 1999 to 30 June 2000. This information has been extracted from the Australian Taxation Office's publication Taxation Statistics 1999-2000 which provides an overview and profile of the income and taxation status of Australian taxpayers using information extracted from their income tax returns for the period 1 July 1999 to 30 June 2000. The 1999/2000 report is the latest report that has been made publicly available...

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The purpose of this paper is to explain the features of the new provisions for the refund of imputation credits, which are contained in the New Business Tax System (Miscellaneous) Act (No1) 2000.1 The provisions have been introduced to ensure that:  certain eligible resident taxpayers are taxed on their dividend income at their personal marginal rate of tax; and  certain eligible resident nonprofit organisations can apply their tax exemption on their dividend income. The provisions are contained in Division 67 of the Income Tax Assessment Act 1997 for refunds to resident individuals and superannuation entities and Division 7AA of Part IIIA of the Income Tax Assessment Act 1936 for refunds to endorsed income tax exempt charities and certain deductible gift recipients.

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This paper analyses the amount and type of tax-deductible donations made by Australian taxpayers to charities for the period 1 July 1997 to 30 June 1998. The information has been extracted from the Australian Taxation Office's publication Taxation Statistics 1997-98 which provides an overview and profile of the income and taxation status of Australian taxpayers using information extracted from their income tax returns for the period 1 July 1997 to 30 June 1998. This report is the latest publicly available summary. At the time of writing.

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The purpose of this study was to challenge the broadly based focus of injury prevention strategies towards concern with the needs of young adolescents who engage in multiple anti-social and delinquent behaviours. Five hundred and forty 13-14 year olds reported on injuries and truancy, violence, illegal road behaviours, drug, and alcohol use. Engagement in these behaviours was found to contribute to the likelihood of an injury. Those engaging in the most anti-social and delinquent behaviours were around five times more likely to report medically-treated injuries in the past three months. Their likelihood of future injury was 1.8 times more likely when they were followed up three months later. The engagement in multiple delinquent and illegal behaviours thus significantly increased the likelihood of injury and identifies a particularly vulnerable group. The findings also suggest that reaching these young people represents a key target for change strategies in injury prevention programs.

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The professional identity of management accountants (MAs) is evolving. According to 8,727 descriptors expressed by 1,158 participants, a range of characteristics of MAs are competing in shaping the identity of future MAs. Respondents strongly valued qualities such as professional principles, hard work, intelligence, analytical and forward thinking in MAs. Further, more innovative, dynamic and people-oriented qualities were strongly suggested for future MAs, with roles relating to multi-skilled business integrator, business partner/advisor, leader, change agent, and decision enabler/maker. Cultivating leadership qualities in the management accounting profession is critical according to participants. Projecting a positive image of the profession and CIMA, and innovative training in management and leadership skills can further support MAs to meet future challenges. Most of all, understanding business and continued personal development by individual MAs is highly valued in shaping the future leadership identity of MAs. Our quantitative data show positive relationships between the professional identification, image and reputation, and leadership qualities of MAs. This suggests that the more one identifies with the profession, the more one is likely to report higher levels of leadership qualities that support members to internalise the desired meaning of their profession and to create a positive image and reputation. After the financial crisis of 2008–2009, the image of financial professions has been tarnished and unpredictable markets and unstable employment opportunities have challenged the profession across all sectors. Many respondents, especially CIMA members, suggested that the turmoil of the financial crisis did not impact negatively but rather elevated the pivotal role of MAs in contributing to cost efficiency and value creation.

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Data mining techniques extract repeated and useful patterns from a large data set that in turn are utilized to predict the outcome of future events. The main purpose of the research presented in this paper is to investigate data mining strategies and develop an efficient framework for multi-attribute project information analysis to predict the performance of construction projects. The research team first reviewed existing data mining algorithms, applied them to systematically analyze a large project data set collected by the survey, and finally proposed a data-mining-based decision support framework for project performance prediction. To evaluate the potential of the framework, a case study was conducted using data collected from 139 capital projects and analyzed the relationship between use of information technology and project cost performance. The study results showed that the proposed framework has potential to promote fast, easy to use, interpretable, and accurate project data analysis.

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International reviews of teaching and teacher education have highlighted the importance of quality teachers in improving the outcomes of students. Teachers may enter the teaching profession through a variety of pathways. Currently in Australia, one pathway is through graduate entry teacher education programs in which people who already hold university degrees outside of education can undertake one-year formal teacher preparation programs. It may be argued that graduate entry teachers value add to the teaching profession as they bring with them a range of careers and wealth of experiences often beyond those of teachers who enter the profession through traditional four-year Bachelor of Education programs. This paper reports on a study that investigated the preparedness to teach of a group of graduate entry teacher education students as they prepared to exit from university and enter the teaching profession. The study concluded that this group of graduating teachers perceived that the field experience components in their formal teacher education programs contributed most to their beginning professional learning. The study revealed also that this group of graduating teachers sought further professional learning opportunities in the canonical skills of teaching. These findings may be used to inform the design of future teacher education programs.

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The taxation of multinational banks is currently governed by general principles of international tax. However, there are characteristics exclusive to multinational banks that may warrant consideration of a separate taxing regime, as the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment.

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In this study we sought to find out how teachers could make assessment fairer for Indigenous students in learning mathematics, given the context of the high stakes of the National Assessment Program Literacy and Numeracy (NAPLAN). Today, teachers are experiencing the full range of demands from their own students who require individual attention, through to system level expectations of improved performances for all students. Many staff experience reform fatigue with limited time for critical reflection and a reduction in support for the use and the analysis of the overwhelming amount of data that has become available in recent years. Over the past three years we worked with teachers in seven schools to gradually refine our research focus to centre on how we might best support teachers in this demanding context with the important outcome of improved teaching and learning of mathematics with particular consideration of how to respond to the cultural needs of Indigenous (Aboriginal and Torres Strait Islander) students.

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Pressure from study has long been identified as a significant contributor to many mental health problems in school children and adolescents. Students are often stressed by heavy workload, high academic expectation and dissatisfaction with their grades. Excessive amount of this special type of stress (academic stress or educational stress) may then lead to severe psychological symptoms, such as depressed mood, anxious feelings and even suicide thoughts and acts when coping recourses are exhausted. Chinese students are believed to have high academic burden and pressure due to high expectations of their parents and fierce competitions with their peers. Knowledge of the nature and health effects of academic stress may be useful to inform quality education and mental health promotions. This review aims to provide a comprehensive analysis of reported literature regarding educational stress and its relationships with mental health problems worldwide and the current research progress in Chinese adolescents, and to provide directions for future research into this topic in Chinese adolescent populations.

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This thesis develops an understanding of how propaganda entered the realm of journalism and popular culture in the United States during World War I through an examination of materials created by the Committee on Public Information (CPI). The CPI was a US governmental propaganda organisation created during World War I to persuade the nation to mobilise for war. Three of its divisions were chosen for this study: the Division of News (DoN), the Division of Four Minute Men (FMM) and the Division of Pictorial Publicity (DPP). Chapter 1 provides a general context for the thesis, outlines the research questions and details previous research on the CPI. Chapter 2 outlines the methods of analysis for interpreting the case study chapters and provides contextual information. The case studies are presented in Chapters 3, 4 and 5. These chapters are structured in the order of context, medium and content, and contain historical contextual information about each particular division, medialogical aspects of its propagated form and thematic groupings created from close reading of CPI materials. A semiotic analysis in the Peircian tradition is also performed on visual forms of propaganda in Chapter 5. Chapter 6 discusses how the expectations of persuasion, truth and amusement relate to each other when mediated in culture, using Lotman’s concept of the semiosphere. This further develops an understanding of propaganda as a cultural system in relation to other cultural systems – in this case, journalism and popular culture. Chapter 7 provides conclusions about the study, outlines relative strengths and weaknesses regarding the selection and deployment of methods, makes recommendations for future research, and summarises the key contributions of the thesis.

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The International Baccalaureate’s branding and reputation targets academic high achievers aiming for university entrance. This is an empirical examination of the growing popularity of this transnational secondary credential amongst local populations in Australia, focusing on its uptake across the community, and the discourses underpinning its spread and popularity. This paper reports on online surveys of 179 parents and 231 students in schools offering the IB as an alternative to Australian state curricula. It sets out to understand the social ecology of who chooses the IB and who it chooses. Statistically significant differences between IB and non-IB choosers were found in terms of family income, parent education, student aspirations, transnational lifestyles, and neoconservative, neoliberal and cosmopolitan beliefs. The analysis demonstrates how the reproduction of advantage is accomplished through choice behaviours in stratified educational markets.

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In 1984 the School of Architecture and Built Environment within the University of Newcastle, Australia introduced an integrated program based on real design projects and using Integrated Problem Based Learning (IPBL) as the teaching method. Since 1984 there have been multiple changes arising from the expectations of the architectural fraternity, enrolling students, lecturers, available facilities, accreditation authorities and many others. These challenges have been successfully accommodated whilst maintaining the original purposes and principles of IPBL. The Architecture program has a combined two-degree structure consisting of a first degree, Bachelor of Science (Architecture), followed by a second degree, Bachelor of Architecture. The program is designed to simulate the problem-solving situations that face a working architect in every day practice. This paper will present the degree structure where each student is enrolled in a single course per semester incorporating design integration and study areas in design studies, professional studies, historical studies, technical studies, environmental studies and communication skills. Each year the design problems increase in complexity and duration set around an annual theme. With 20 years of successful delivery of any program there are highlights and challenges along the way and this paper will discuss some of the successes and barriers experienced within the School of Architecture and Built Environment in delivering IPBL. In addition, the reflective process investigates the currency of IPBL as an appropriate vehicle for delivering the curriculum in 2004 and any additional administrative or staff considerations required to enhance the continuing application of IPBL.

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Background: Malaria is a major public health burden in the tropics with the potential to significantly increase in response to climate change. Analyses of data from the recent past can elucidate how short-term variations in weather factors affect malaria transmission. This study explored the impact of climate variability on the transmission of malaria in the tropical rain forest area of Mengla County, south-west China. Methods: Ecological time-series analysis was performed on data collected between 1971 and 1999. Auto-regressive integrated moving average (ARIMA) models were used to evaluate the relationship between weather factors and malaria incidence. Results: At the time scale of months, the predictors for malaria incidence included: minimum temperature, maximum temperature, and fog day frequency. The effect of minimum temperature on malaria incidence was greater in the cool months than in the hot months. The fog day frequency in October had a positive effect on malaria incidence in May of the following year. At the time scale of years, the annual fog day frequency was the only weather predictor of the annual incidence of malaria. Conclusion: Fog day frequency was for the first time found to be a predictor of malaria incidence in a rain forest area. The one-year delayed effect of fog on malaria transmission may involve providing water input and maintaining aquatic breeding sites for mosquitoes in vulnerable times when there is little rainfall in the 6-month dry seasons. These findings should be considered in the prediction of future patterns of malaria for similar tropical rain forest areas worldwide.