840 resultados para Memorandum of Understanding
Resumo:
The IT systems drive the financial reporting processes in modern business environments. The result is an integrative system of initialing, authorizing, recording, and processing of financial transactions. This IT-related change inextricably links to the overall financial reporting process, requiring a deeper level of understanding and commitment. Firm’s IT governance initiatives provide this commitment by enforcing controls to IT components to ensure compliance to overall financial reporting requirements. The IT governance institute (ITGI) and other authorities have developed a number of frameworks and guidelines (e.g., COBIT) to help management in managing IT-intensive processes.
Resumo:
The commercialization of Chinese media has taken place over the past two decades; it has become a significant force since 2001 when China joined the World Trade Organisation. With demand for original content increasing and China contemplating a cultural trade deficit in media content, there is much discussion of agglomeration and clustering. Beijing, as the national media centre of China, witnesses a process of media agglomeration while bearing the problem of cultural export during the media commercialization. Michael Curtin‟s idea of media capital, which absorbs media resources and personnel and exports media products transnationally, provides a dynamic perspective of understanding media agglomeration and dispersion under different political social and cultural circumstances. Hence the question whether Beijing is going to transform into a transnational media capital is worth studying, in order to observe and comprehend China‟s media industry in transition. Drawing on Michael Curtin‟s three media capital trajectories, the paper interprets tensions and challenges generated in the process of media industry agglomeration and growth in Beijing. Emphasis is placed on the third trajectory, socio-cultural variation.
Resumo:
The purpose of this paper is to determine and discuss on the plant and machinery valuation syllabus for higher learning education in Malaysia to ensure the practicality of the subject in the real market. There have been limited studies in plant and machinery area, either by scholars or practitioners. Most papers highlighted the methodologies but limited papers discussed on the plant and machinery valuation education. This paper will determine inputs for plant and machinery valuation guidance focussing on the syllabus set up and references for valuers interested in this area of expertise. A qualitative approach via content analysis is conducted to compare international and Malaysian plant and machinery valuation syllabus and suggest improvements for Malaysian syllabus. It is found that there are few higher education institutions in the world that provide plant and machinery valuation courses as part of their property studies syllabus. Further investigation revealed that on the job training is the preferable method for plant and machinery valuation education and based on the valuers experience. The significance of this paper is to increase the level of understanding of plant and machinery valuation criteria and provide suggestions to Malaysian stakeholders with the relevant elements in plant and machinery valuation education syllabus.
Resumo:
While there are sources of ions both outdoors and indoors, ventilation systems can introduce as well as remove ions from the air. As a result, indoor ion concentrations are not directly related to air exchange rates in buildings. In this study, we attempt to relate these quantities with the view of understanding how charged particles may be introduced into indoor spaces.
Resumo:
Islamic financing in Indonesia infrastructure projects development has not been optimally implemented. Therefore this paper serves as a catalyst to explore alternative financial scheme such as Islamic financing for infrastructure development. The purpose of this paper is to explore the enablers and barriers in implementing Islamic project financing for public infrastructure development. The findings are then culminated into enablers and barriers in the implementation of Islamic project financing. The two main enablers are the readily availability of huge fund that can be used to support infrastructure projects; and the acceptability of the concept of shariah-compliant financing. On the other hand, the barriers include: high cost of funding; lack of financial institution capability; lack of government policy and regulation; insufficient government support and commitment; conflict between infrastructure and Islamic finance business practices; profit oriented mindset; lack of understanding of Islamic project financing knowledge in infrastructure; and insufficient project preparation.
Resumo:
"Young Children, Pedagogy and the Arts is an innovative text that describes practices and research that cross all five strands of the arts—visual, drama, music, dance, and media—and illuminates ways of understanding children and their arts practices that go beyond the common traditions. The book: - Offers practical and rich illustrations of teachers’ and children’s work based on international research that integrates theory with practice; - Brings a critical lens to arts education; - Includes summaries, reflective questions, and recommended further readings with every chapter. Young Children, Pedagogy and the Arts provides a more nuanced understanding of the arts through an exploration of specific instances in which committed teachers and researchers are discovering what contemporary multimodal tools offer to young children. Chapters contain examples of ‘doing’ the arts in the early years, new ways of teaching, and how to use emerging technologies to develop multiliteracies, equity, agency, social and cultural capital, and enhance the learning and engagement of marginalized children."--publisher website
Resumo:
In this article, we report on the findings of an exploratory study into the experience of undergraduate students as they learn new mathematical models. Qualitative and quanti- tative data based around the students’ approaches to learning new mathematical models were collected. The data revealed that students actively adopt three approaches to under- standing a new mathematical model: gathering information for the task of understanding the model, practising with and using the model, and finding interrelationships between elements of the model. We found that the students appreciate mathematical models that have a real world application and that this can be used to engage students in higher level learning approaches.
Resumo:
Construction practitioners often experience unexpected results of their scheduling-related decisions. This is mainly due to lack of understanding of the dynamic nature of construction system. However, very little attention has been given to its significant importance and few empirical studies have been undertaken on this issue. This paper, therefore, analyzes the effect of aggressive scheduling, overtime, resource adding, and schedule slippage on construction performance, focusing on workers’ reactions to those scheduling decisions. Survey data from 102 construction practitioners in 38 construction sites are used for the analysis. The results indicate that efforts to increase work rate by working overtime, resource adding, and aggressive scheduling can be offset due to losses in productivity and quality. Based on the research findings, practical guidelines are then discussed to help site managers to effectively deal with the dynamics of scheduling and improve construction performance.
Resumo:
Early years research is increasingly concerned with the everyday lives of young children and adults in the cut-and-thrust of early years contexts. It is concerned with what happens in situ, that is, in the everyday lives of those within the context. It is concerned with understanding young children and adults in the contexts of their lives; but it goes beyond understanding to transforming their contexts such that children and adults have the best possible chances, now and in the future. The dual focus of understanding and transforming makes early years research a powerful force for change. This chapter explores key theoretical underpinnings of early years research and presents key aspects of conducting research in ethical and sustainable ways. Early years research, here, refers to research conducted by early years practitioner researchers in the context of their own setting. It may involve research around their own practice and/or research around a particular issue or phenomenon of importance in their setting – the focal point may be children, families or practitioners or combinations thereof. The research may be a seamless part of the daily routine of the setting or may be a discreet project, clearly delineated with a timeframe for commencement and conclusion. The research may be used for ongoing reflection and planning with the setting and/or for dissemination in research reports or scholarly publications.
Resumo:
While substantial research on intelligent transportation systems has focused on the development of novel wireless communication technologies and protocols, relatively little work has sought to fully exploit proximity-based wireless technologies that passengers actually carry with them today. This paper presents the real-world deployment of a system that exploits public transit bus passengers’ Bluetooth-capable devices to capture and reconstruct micro- and macro-passenger behavior. We present supporting evidence that approximately 12% of passengers already carry Bluetooth-enabled devices and that the data collected on these passengers captures with almost 80 % accuracy the daily fluctuation of actual passengers flows. The paper makes three contributions in terms of understanding passenger behavior: We verify that the length of passenger trips is exponentially bounded, the frequency of passenger trips follows a power law distribution, and the microstructure of the network of passenger movements is polycentric.
Resumo:
Electronic word-of-mouth (eWOM) has gained significant attention from academics and practitioners since it has become an important source of consumers’ product information, which can influence consumer purchase intentions (Cheung & Lee, 2012). eWOM exchanges exist in two types of online communities: online communities of practice and online communities of interest. A few prior studies in online communities of interest have examined members’ motivations for product knowledge exchange (Hung & Li, 2007; Ma & Agarwal, 2007). However, there is a lack of understanding of member motivations for exchanging social bonds and enjoyment in addition to exchanging knowledge pertaining to products in the community. It is important to have an initial comprehension of motivation as an antecedent of these three eWOM exchanges so as to be able to determine the driving factors that lead members to generate eWOM communication. Thus, the research problem "What are the driving factors for members to exchange eWOM in an online community?" was justified for investigation. The purpose of this study was to examine different member motivations for exchanging three types of eWOM. Resource exchange theory and theory on consumer motivation and behavior were applied to develop a conceptual framework for this study. This study focused on an online beauty community since there is an increasing trend of consumers turning to online beauty resources so as to exchange useful beauty product information (SheSpot, 2011). As this study examined consumer motivation in an online beauty community, a web-based survey was the most effective and efficient way to gain responses from beauty community members and these members were appropriate samples from which to draw a conclusion about the whole population. Multiple regression analysis was used to test the relationships between member motivations and eWOM exchanges. It was found that members have different motivations for exchanging knowledge, social bonds, and enjoyment related to products: self-development, problem solving support, and relaxation, respectively. This study makes three theoretical contributions. First, this study identifies the influence of self-development motivation on knowledge exchange in an online community of interest, just as this motivation has previously been found in online communities of practice. This study highlights that members of the two different types of online communities share similar goals of knowledge exchange, despite the two communities evincing different attributes (e.g., member characteristics and tasks’ objectives). Further, this study will assist researchers to understand other motivations identified by prior research in online communities of practice since such motivations may be applicable to online communities of interest. Second, this study offers a new perspective on member motivation for social bonding. This study indicates that in addition to social support from friends and family, consumers are motivated to build social bonds with members in an online community of interest since they are an important source of problem solving support in regard to products. Finally, this study extends the body of knowledge pertaining to member motivation for enjoyment exchange. This study provides a basis for researchers to understand that members in an online community of interest value experiential aspects of enjoyable consumption activities, and thus based on group norms, members have a mutual desire for relaxation from enjoyment exchange. The major practical contribution is that this study provides an important guideline for marketing managers to develop different marketing strategies based on member motivations for exchanging three types of eWOM in an online community of interest, such as an online beauty community. This will potentially help marketing managers increase online traffic and revenue, and thus bring success to the community. Although, this study contributes to the literature by highlighting three distinctive member motivations for eWOM exchanges in an online community of interest, there are some possible research limitations. First, this study was conducted in an online beauty community in Australia. Hence, further research should replicate this study in other industries and nations so as to give the findings greater generalisability. Next, online beauty community members are female skewed. Thus, future research should examine whether similar patterns of motivations would emerge in other online communities that tend to be populated by males (e.g., communities focused on football). Further, a web-based survey has its limitations in terms of self-selection and self-reporting (Bhatnagar & Ghose, 2004). Therefore, further studies should test the framework by employing different research methods in order to overcome these weaknesses.
Resumo:
Purpose - The paper aims to improve consumer awareness of the complexities of community living. It does this by clarifying how living in a managed community is different from a ‘traditional’ neighbourhood; and identifying matters that can become disputes Design/methodology/approach - The paper builds on research by other authors into strata scheme disputes by examining recent Queensland cases. Findings - Many disputes appear to result from a lack of understanding of the complexities of community living. Matters that should be able to be easily resolved are therefore escalated to formal disputes. Research limitations/implications - The paper considers law and cases from Queensland. The types of matters considered, however, are relevant for any managed community and therefore the research is relevant for all jurisdictions. The research will be of particular interest to jurisdictions looking to boost living density by increasing the development of managed communities. Practical implications - The research will assist in consumer transactions by providing guidance as to the matters to be considering prior to moving into a managed community. More informed decision making by prospective residents will lead to a decreased likelihood of disputes arising. Originality/value - The paper is an up-to-date consideration of the issues arising from community living. It highlights the benefits arising from increased consumer awareness of the complexities of community living and the potential for consumer education to reduce the number of disputes.
Resumo:
The purpose of this paper is to identify goal conflicts – both actual and potential – between climate and social policies in government strategies in response to the growing significance of climate change as a socioecological issue (IPCC 2007). Both social and climate policies are political responses to long-term societal trends related to capitalist development, industrialisation, and urbanisation (Koch, 2012). Both modify these processes through regulation, fiscal transfers and other measures, thereby affecting conditions for the other. This means that there are fields of tensions and synergies between social policy and climate change policy. Exploring these tensions and synergies is an increasingly important task for navigating genuinely sustainable development. Gough et al (2008) highlight three potential synergies between social and climate change policies: First, income redistribution – a traditional concern of social policy – can facilitate use of and enhance efficiency of carbon pricing. A second area of synergy is housing, transport, urban policies and community development, which all have potential to crucially contribute towards reducing carbon emissions. Finally, climate change mitigation will require substantial and rapid shifts in producer and consumer behaviour. Land use planning policy is a critical bridge between climate change and social policy that provides a means to explore the tensions and synergies that are evolving within this context. This paper will focus on spatial planning as an opportunity to develop strategies to adapt to climate change, and reviews the challenges of such change. Land use and spatial planning involve the allocation of land and the design and control of spatial patterns. Spatial planning is identified as being one of the most effective means of adapting settlements in response to climate change (Hurlimann and March, 2012). It provides the instrumental framework for adaptation (Meyer, et al., 2010) and operates as both a mechanism to achieve adaptation and a forum to negotiate priorities surrounding adaptation (Davoudi, et al., 2009). The acknowledged role of spatial planning in adaptation however has not translated into comparably significant consideration in planning literature (Davoudi, et al., 2009; Hurlimann and March, 2012). The discourse on adaptation specifically through spatial planning is described as ‘missing’ and ‘subordinate’ in national adaptation plans (Greiving and Fleischhauer, 2012),‘underrepresented’ (Roggema, et al., 2012)and ‘limited and disparate’ in planning literature (Davoudi, et al., 2009). Hurlimann and March (2012) suggest this may be due to limited experiences of adaptation in developed nations while Roggema et al. (2012) and Crane and Landis (2010) suggest it is because climate change is a wicked problem involving an unfamiliar problem, various frames of understanding and uncertain solutions. The potential for goal conflicts within this policy forum seem to outweigh the synergies. Yet, spatial planning will be a critical policy tool in the future to both protect and adapt communities to climate change.
Resumo:
Being able to innovate has become a critical capability for many contemporary organizations in an effort to sustain their operations in the long run. However, existing innovation models that attempt to guide organizations emphasize different aspects of innovation (e.g., products, services or business models), different stages of innovation (e.g., ideation, implementation or operation) or different skills (e.g., development or crowdsourcing) that are necessary to innovate, in turn creating isolated pockets of understanding about different aspects of innovation. In order to yield more predictable innovation outcomes organizations need to understand what exactly they need to focus on, what capabilities they need to have and what is necessary in order to take an idea to market. This paper aims at constructing a framework for innovation that contributes to this understanding. We will focus on a number of different stages in the innovation process and highlight different types and levels of organizational, technological, individual and process capabilities required to manage the organizational innovation process. Our work offers a comprehensive conceptualization of innovation as a multi-level process model, and provides a range of implications for further empirical and theoretical examination.
Resumo:
This practice-led PhD project consists of two parts. The first is an exegesis documenting how a fiction writer can enter a dialogue with the oral history project in Australia. I identify two philosophical mandates of the oral history project in Australia that have shaped my creative practice: an emphasis on the analysis of the interviewee’s subjective experience as a means of understanding the past, and the desire to engage a wide audience in order to promote empathy towards the subject. The discussion around fiction in the oral history project is in its infancy. In order to deepen the debate, I draw on the more mature discussion in ethnographic fiction. I rely on literary theorists Steven Greenblatt, Dorrit Cohn and Gerard Genette to develop a clear understanding of the distinct narrative qualities of fiction, in order to explore how fiction can re-present and explore an interviewee’s subjective experience, and engage a wide readership. I document my own methodology for producing a work of fiction that is enriched by oral history methodology and theory, and responds to the mandates of the project. I demonstrate the means by which fiction and the oral history project can enter a dialogue in the truest sense of the word: a two-way conversation that enriches and augments practice in both fields. The second part of the PhD is a novel, set in Brisbane and based on oral history interviews and archival material I gathered over the course of the project. The novel centres on Brisbane artist Evelyn, who has been given an impossible task: a derelict old house is about to be demolished, and she must capture its history in a sculpture that will be built on the site. Evelyn struggles to come up with ideas and create the sculpture, realising that she has no way to discover who inhabited the house. What follows is a series of stories, each set in a different era in Brisbane’s history, which take the reader backwards through the house’s history. Hidden Objects is a novel about the impossibility of grasping the past and the powerful pull of storytelling. The novel is an experiment in a hybrid form and is accompanied by an appendix that identifies the historically accurate sources informing the fiction. The decisions about the aesthetics of the novel were a direct result of my engagement with the mandates of the oral history project in Australia. The novel was shortlisted in the 2012 Queensland Literary Awards, unpublished manuscript category.