A reliable and valid questionnaire was developed to measure computer vision syndrome at the workplace

Objectives: To design and validate a questionnaire to measure visual symptoms related to exposure to computers in the workplace. Study Design and Setting: Our computer vision syndrome questionnaire (CVS-Q) was based on a literature review and validated through discussion with experts and performance of a pretest, pilot test, and retest. Content validity was evaluated by occupational health, optometry, and ophthalmology experts. Rasch analysis was used in the psychometric evaluation of the questionnaire. Criterion validity was determined by calculating the sensitivity and specificity, receiver operator characteristic curve, and cutoff point. Testeretest repeatability was tested using the intraclass correlation coefficient (ICC) and concordance by Cohen’s kappa (k). Results: The CVS-Q was developed with wide consensus among experts and was well accepted by the target group. It assesses the frequency and intensity of 16 symptoms using a single rating scale (symptom severity) that fits the Rasch rating scale model well. The questionnaire has sensitivity and specificity over 70% and achieved good testeretest repeatability both for the scores obtained [ICC 5 0.802; 95% confidence interval (CI): 0.673, 0.884] and CVS classification (k 5 0.612; 95% CI: 0.384, 0.839). Conclusion: The CVS-Q has acceptable psychometric properties, making it a valid and reliable tool to control the visual health of computer workers, and can potentially be used in clinical trials and outcome research.

Web-based screening and brief intervention for hazardous drinking: a double-blind randomized controlled trial

Background Strong evidence exists for the efficacy of screening and brief intervention for reducing hazardous drinking. However, problems have been highlighted with respect to its implementation in health-care systems, not least of which is a reluctance of some doctors to discuss alcohol proactively with their patients. Aims To determine the efficacy of a novel web-based screening and brief intervention (e-SBI) to reduce hazardous drinking. Design A double-blind randomized controlled trial. Setting A university student health service. Participants A total of 16 7 students (17-26 years) were recruited in the reception area and completed a 3-minute web-based screen including the Alcohol Use Disorder Identifiation Test (AUDIT) questionnaire. Of these, 112 tested positive, and 104 (52 females) who consented to follow-up were included in the trial. Measurements Drinking frequency, typical occasion quantity, total volume, heavy episode frequency (females > 80 g ethanol, males > 120 g ethanol), number of personal problems, an academic problems score. Intervention Participants were randomized to 10-15 minutes of web-based assessment and personalized feedback on their drinking (intervention, n = 5 1) or to a leaflet-only control group (n = 5 3). Findings Mean baseline AUDIT scores for control and intervention groups were 16.6 (SD = 6.0) and 16.6 (SD = 5.7). At 6 weeks, participants receiving e-SBI reported significantly lower total consumption (geometric mean ratio = 0.74; 9 5 % confidence interval: 0.56-0.96), lower heavy episode frequency (0.63; 0.42-0.92) and fewer personal problems (0.70; 0.54-0.91). At 6 months personal problems remained lower (0.76; 0.60-0.97), although consumption did not differ significantly. At 6 months, academic problems were lower in the intervention group relative to controls (0.72; 0.51-1.02). Conclusions e-SBI reduced hazardous drinking among university students, to an extent similar to that found for practitioner-delivered brief interventions in the general population. e-SBI offers promise as a strategy to reduce alcohol-related harm in a way that is non-intrusive, appealing to the target group, and capable of being incorporated into primary care. Research is required to replicate the findings, to determine the duration of intervention effects, and to investigate the mechanisms by which the intervention operates.

'Occasional' and 'social' smokers: Potential target groups for smoking cessation campaigns?

Objective: To describe the characteristics [of self-described 'occasional' and 'social' Australian smokers. Design: Analysis of a national cross-sectional survey of smoking patterns, conducted in Australia in 2004. Setting and participants: Australian adults in 2004 who responded to a survey question about self-described smoking status. Main outcome measures: Demographic characteristics, patterns of alcohol and tobacco use, smoking cessation attempts in the past year, and interest in cessation. Results: Smokers who described themselves as 'occasional' and 'social' smokers comprised 29% of all smokers. A significant proportion of occasional and social smokers had been daily smokers, but the majority either believed that they had 'already quit' or had no intention of quitting smoking. Conclusions: Self-ascribed occasional and social smokers potentially represent an important target group for cessation. These types of smokers may be more resistant to public health messages regarding cessation because they do not view their smoking behaviour as presenting a high risk.

Study of effect on tensile stress test from distortion of fibre laser welded Ti6Al4V using FEA

Distortion is one type of defect in the weld, which is troublesome for some reasons, especially in thin plate welding. Distortion was found in fibre laser welding processing for 0.7mm thickness Ti6Al4V plate. The purpose of this paper is to understand and evaluate the effect of distortion on stress level by FEA and tensile test. A group of 0.7mm Ti6Al4V plates welded using continuous wave fibre laser. FEA models were established for fibre laser welded Ti6Al4V in abaqus 6.7. © (2011) Trans Tech Publications.

Dificuldades de aprendizagem do conteúdo de soluções: proposta de ensino contextualizada

The study of solutions is considered very important to chemist’s education because most of the chemical reactions occur in aqueous medium, being also required to understand other subject such as chemical changes, electrochemical and chemical balance. Nevertheless, it is noticed that many students indicate learning difficulties related to the content of solutions, how to pass among the macro-submicroscopic knowledge levels, and how to solve quantitative problems that demanding the establishment of a stoichiometric ratios. This thesis defended considers the use of contextualized teaching strategies about some subject associated to the study of solution, can foster student learning through reflection and understanding of their own difficulties, besides to provide motivation and active participation. The target group is formed by students of the undergraduate distance education with major in chemistry education of the Universidade Federal do Rio Grande do Norte (UFRN), and they were chosen because this education system is expanding and its learning difficulties publications number is reduced as well. Thus, the first methodological stage was to identify the student’s main learning difficulties associated to the study of solutions through literature sources. Next, using an adapted script of the Plano Nacional do Livro Didático para o Ensino Médio (PNLEM, Textbook National Plan for High School), the approach of the content of solutions printed in educational materials used by the target group was analyzed. Afterward, a teaching unit was planned in the last methodological stage and, finally, a new teaching unite was given with a sequence of contextualized activities such as video presentation, dialogued lecture, questionnaires application, exercises, and an experiment, where the target group’s main difficulties related to learning of solution were identified. The participants of the teaching unit activities had some learning difficulties in understand concepts of compound, ion, charge, entropy and solubility, as well as to identify the ion charge, interpret statements, decode tables, use the chemical language, perform mathematical calculations and use concentration units, similar results raised in the literature sources. In order to work on these difficulties, these students were encouraged to expose, question and test their ideas about the phenomenon under study, allowing learn from their mistakes and reflect on the organization strategy of scientific explanatory models they use. Therefore, activities and information about learning difficulties presented in this thesis need to be critical reflection object, because it can help both students in the process of acquiring knowledge about the content of solutions and professors in the planning of their lessons.

Usabilidade da Interface do Sistema Eletrônico de Editoração de Revistas: um estudo da revista BiblioCanto da UFRN

The electronic journals correspond publishing channels and dissemination of scientific information. Through them, users can spread their studies as well as developing new researches. One of the systems used for creation and e-journals management is the Electronic System for Journal Publishing (SEER), used in the construction of periodic portals, as well as the creation of magazines in isolation. In this purport, it is believed that the management systems and creation of e-journals should be developed (internally and externally) according to the needs of its users. In the case of internal development, some of these processes refer to the copyright registration and submission of articles, which, in turn, are relevant tasks in the editorial process. Thus, the proposed study, thematic Usability of scientific journals, aims to analyze the usability of the copyright registration process and submission of articles in the Electronic System for Journal Publishing through BiblioCanto magazine, part of the Electronic Journals Portal of the Federal University of Rio Grande do Norte (UFRN). For the realization of the research, two valuation techniques were used: the Usability Test with a total of twenty participants and the Cooperative Evaluation, with the same number of participants separated in four categories considered target audience of that magazine, namely: undergraduate students, graduate students, teachers and librarians. The results indicated that the two analyzed processes (copyright registration and submission of articles) need improvement. In the case of the registration process, the following needs are: signalizing of the conducting registration ambient; description and exclusion of requested information on the registration form. In the process of article submission, it is emphasized improvement of aspects: the early steps to submission, signaling of required fields, concise description of the steps, minimization and review of the steps. To this end, it is believed that in general idea the SEER partially meets the needs of its users regarding the usability of such software.

Usabilidade da Interface do Sistema Eletrônico de Editoração de Revistas: um estudo da revista BiblioCanto da UFRN

The electronic journals correspond publishing channels and dissemination of scientific information. Through them, users can spread their studies as well as developing new researches. One of the systems used for creation and e-journals management is the Electronic System for Journal Publishing (SEER), used in the construction of periodic portals, as well as the creation of magazines in isolation. In this purport, it is believed that the management systems and creation of e-journals should be developed (internally and externally) according to the needs of its users. In the case of internal development, some of these processes refer to the copyright registration and submission of articles, which, in turn, are relevant tasks in the editorial process. Thus, the proposed study, thematic Usability of scientific journals, aims to analyze the usability of the copyright registration process and submission of articles in the Electronic System for Journal Publishing through BiblioCanto magazine, part of the Electronic Journals Portal of the Federal University of Rio Grande do Norte (UFRN). For the realization of the research, two valuation techniques were used: the Usability Test with a total of twenty participants and the Cooperative Evaluation, with the same number of participants separated in four categories considered target audience of that magazine, namely: undergraduate students, graduate students, teachers and librarians. The results indicated that the two analyzed processes (copyright registration and submission of articles) need improvement. In the case of the registration process, the following needs are: signalizing of the conducting registration ambient; description and exclusion of requested information on the registration form. In the process of article submission, it is emphasized improvement of aspects: the early steps to submission, signaling of required fields, concise description of the steps, minimization and review of the steps. To this end, it is believed that in general idea the SEER partially meets the needs of its users regarding the usability of such software.

Efetividade da vacina antigripal sazonal na época 2015/2016: resultados do projeto EuroEVA

O projeto EuroEVA pretende obter estimativas da efetividade da vacina antigripal (EV), para a população geral e para o grupo-alvo para o qual é recomendada. Os resultados apresentados correspondem à sua implementação na época 2015/2016. Utilizou-se um delineamento caso-controlo teste negativo, onde os casos, indivíduos com síndrome gripal (SG) e com diagnóstico laboratorial positivo para o vírus da gripe, foram comparados com os controlos, indivíduos com SG e diagnóstico laboratorial negativo para o vírus da gripe. Os participantes foram selecionados entre os doentes com SG observados em consulta de cuidados de saúde primários. Foi recolhida informação clinica e epidemiológica e um exsudado da nasofaringe para diagnóstico laboratorial. A EV foi estimada através de 1- odd ratio de estar vacinado nos casos vs. controlos, ajustado para a idade, presença de doença crónica, número de consultas com médico de família (MF) nos últimos 12 meses, número de coabitantes, nível de escolaridade, sexo e mês de início de sintomas. Entre as semanas 48/2015 e 17/2016, foram recrutados 310 indivíduos com SG sendo que, após exclusão de 26 indivíduos por não cumprirem os critérios de inclusão, foram incluídos 124 casos e 186 controlos. De entre os casos, 89,5% eram positivos para o vírus da gripe do subtipo A(H1) pdm09 e 8,9% para o tipo B/Victoria. Relativamente à vacina antigripal, a cobertura era de 10,5% nos casos e 23,7% nos controlos. Após ajustamento, a EV em 2015/2016 foi de 56,1% (IC95%: 3,5%; 80,0%) e 65,8% (IC95%:12,5%; 86,7%), respetivamente na população geral e no grupo-alvo para a vacinação antigripal. Estes resultados sugerem que a vacina antigripal nesta época conferiu uma proteção moderada. As estimativas da EV estão em linha com resultados publicados por outros países europeus.

Waste management practices in construction projects: perceptions of project managers

The construction industry has been found to be a major generator of waste and there are many challenges associated with finding the most sustainable way to manage construction waste. As the construction industry is a project based industry, it is essential to look at cultural issues related to waste management at the project level. Therefore, this research aims to identify the current status of waste management practices in construction projects by analysing project managers’ views on waste management performance in construction projects; project managers’ attitudes towards waste management; and project managers’ views on waste management culture in construction projects. A questionnaire survey was carried out and project managers were selected as a target group to distribute questionnaires, as project managers have a vital involvement in promoting and maintaining project culture in the construction project environment. Data was analysed using descriptive statistics and the Kruskal-Wallis test. The findings reveal that project managers believe that even though the operational cost of waste minimisation is high in construction projects, overall waste management is profitable. At the same time it was interesting that even though project managers believe most project participants are satisfied with existing waste management systems, overall waste management efforts are not perceived as being at a satisfactory level in construction projects. Project managers consider waste as an inevitable by-product, but they do not believe that waste management is beyond the control of project members or that waste has no value. At the same time, it was found that project managers infer that project participants are cost and time conscious in waste management despite the roles, responsibilities and duties of each party in waste management not being well-coordinated or fully understood. Taken together, these findings highlight the misconceptions related to waste management in construction projects and emphasise the necessity of collective responsibility on the part of project participants to enhance the performance of waste management in construction projects.

Teacher-child relationship quality for young children with parent reported language concerns

Previous research has demonstrated the importance of the qualities of the teacher-child relationship on children’s development. Close teacher-child relationships are especially important for children at risk. Positive relationships have been shown to have beneficial effects on children’s social and academic development (Birch & Ladd, 1997; Pianta & Stuhlman, 2004). Children with language difficulties are likely to face increased risks with regard to long term social and academic outcomes. The purpose of the current research was to gain greater understanding of the qualities of teacher-child relationships for young children with parent reported language concerns. The research analyses completed for this thesis involved the use of data from the public-access database of Growing Up in Australia: The Longitudinal Study of Australian Children (LSAC). LSAC is a longitudinal study involving a nationally representative sample of 10,000 Australian children. Data are being collected biennially from 2004 (Wave 1 data collection) until 2010 (Wave 4 data collection). LSAC has a cross-sequential research design involving two cohorts, an infant cohort (0-1 year at age of recruitment) and a kindergarten cohort (4-5 years at age of recruitment). Two studies are reported in this thesis using data for the LSAC Kindergarten Cohort which had 4983 child participants at recruitment. Study 1 used Wave 1 data to identify the differences between teacher-child relationship qualities for children with parent reported language concerns and their peers. Children identified by parents for whom concerns were held about their receptive and expressive language, as measured by items from the Parents’ Evaluation of Developmental Status (PEDS) (Glascoe, 2000) were the target (at risk) group in the study (n = 210). A matched case control group of peers (n = 210), matched on the child characteristics of sex, age, cultural and linguistic differences (CALD), and socio-economic positioning (SEP), were the comparison group for this analysis. Teacher-child relationship quality was measured by teacher reports on the Closeness and Conflict scales from the short version of the Student-Teacher Relationship Scale (STRS) (Pianta, 2001). There were statistically significant differences in the levels of closeness and conflict between the two groups. The target group had relationships with their teachers that had lower levels of closeness and higher levels of conflict than the control group. Study 2 reports analyses that examined the stability of the qualities of the teacher-child relationships at Wave 1 (4-5 years) and the qualities of the teacher-child relationships at Wave 2 (6-7 years). This time frame crosses the period of the children’s transition to school. The study examined whether early patterns in the qualities of the teacher-child relationship for children with parent reported language concerns at Wave 1 predicted the qualities of the teacher-child relationship outcomes in the early years of formal school. The sample for this study consisted of the group of children identified with PEDS language concerns at Wave 1 who also had teacher report data at Wave 2 (n = 145). Teacher-child relationship quality at Wave 1 and Wave 2 was again measured by the STRS scales of Closeness and Conflict. Results from multiple regression models indicated that teacher-child relationship quality at Wave 1 significantly contributed to the prediction of the quality of the teacher-child relationship at Wave 2, beyond other predictor variables included in the regression models. Specifically, Wave 1 STRS Closeness scores were the most significant predictor for STRS Closeness scores at Wave 2, while Wave 1 STRS Conflict scores were the only significant predictor for Wave 2 STRS Conflict outcomes. These results indicate that the qualities of the teacher-child relationship experienced prior to school by children with parent reported language concerns remained stable across transitions into formal schooling at which time the child had a different teacher. The results of these studies provide valuable insight into the nature of teacher-child relationship quality for young children with parent reported language concerns. These children experienced teacher-child relationships of a lower quality when compared with peers and, additionally, the qualities of these relationships prior to formal schooling were predictive of the qualities of the relationships in the early years of formal schooling. This raises concerns, given the increased risks of poorer social and academic outcomes already faced by children with language difficulties, that these early teacher-child relationships have an impact on future teacher-child relationships. Results of these studies are discussed with these considerations in mind and also discussed in terms of the implications for educational theory, policy and practice.

Implementation of an integrated, technology-based, discovery mode assessment item involving an incubation period to enhance learning outcomes for engineering maths students

In this paper we discuss our current efforts to develop and implement an exploratory, discovery mode assessment item into the total learning and assessment profile for a target group of about 100 second level engineering mathematics students. The assessment item under development is composed of 2 parts, namely, a set of "pre-lab" homework problems (which focus on relevant prior mathematical knowledge, concepts and skills), and complementary computing laboratory exercises which are undertaken within a fixed (1 hour) time frame. In particular, the computing exercises exploit the algebraic manipulation and visualisation capabilities of the symbolic algebra package MAPLE, with the aim of promoting understanding of certain mathematical concepts and skills via visual and intuitive reasoning, rather than a formal or rigorous approach. The assessment task we are developing is aimed at providing students with a significant learning experience, in addition to providing feedback on their individual knowledge and skills. To this end, a noteworthy feature of the scheme is that marks awarded for the laboratory work are primarily based on the extent to which reflective, critical thinking is demonstrated, rather than the amount of CBE-style tasks completed by the student within the allowed time. With regard to student learning outcomes, a novel and potentially critical feature of our scheme is that the assessment task is designed to be intimately linked to the overall course content, in that it aims to introduce important concepts and skills (via individual student exploration) which will be revisited somewhat later in the pedagogically more restrictive formal lecture component of the course (typically a large group plenary format). Furthermore, the time delay involved, or "incubation period", is also a deliberate design feature: it is intended to allow students the opportunity to undergo potentially important internal re-adjustments in their understanding, before being exposed to lectures on related course content which are invariably delivered in a more condensed, formal and mathematically rigorous manner. In our presentation, we will discuss in more detail our motivation and rationale for trailing such a scheme for the targeted student group. Some of the advantages and disadvantages of our approach (as we perceived them at the initial stages) will also be enumerated. In a companion paper, the theoretical framework for our approach will be more fully elaborated, and measures of student learning outcomes (as obtained from eg. student provided feedback) will be discussed.

Recruiting older adults to health research studies : a systematic review

Objective: To provide a systematic review of papers comparing the effectiveness of different strategies to recruit older adults (aged 50 years and over) to participate in health research studies, to guide successful recruitment in future research. Methods: Four major databases were searched for papers published between 1995 and 2008 with: target group aged 50 years or over; participants allocated to receive one of two or more recruitment strategies; and an outcome measure of response rate or enrolment in study. Results: Twelve papers were included in the review. Conclusion: For postal questionnaires, recruitment strategies used with older adults had comparable outcomes to those used to recruit from the general population. For other types of studies, strategies involving face-to-face contact may be more effective than indirect methods, but this needs to be balanced against feasibility. Overall, little evidence on the topic exists and more rigorous investigation is necessary.

Work-related driving safety in light vehicle fleets : a review of past research and the development of an intervention framework

This paper presents a critical review of past research in the work-related driving field in light vehicle fleets (e.g., vehicles < 4.5 tonnes) and an intervention framework that provides future direction for practitioners and researchers. Although work-related driving crashes have become the most common cause of death, injury, and absence from work in Australia and overseas, very limited research has progressed in establishing effective strategies to improve safety outcomes. In particular, the majority of past research has been data-driven, and therefore, limited attention has been given to theoretical development in establishing the behavioural mechanism underlying driving behaviour. As such, this paper argues that to move forward in the field of work-related driving safety, practitioners and researchers need to gain a better understanding of the individual and organisational factors influencing safety through adopting relevant theoretical frameworks, which in turn will inform the development of specifically targeted theory-driven interventions. This paper presents an intervention framework that is based on relevant theoretical frameworks and sound methodological design, incorporating interventions that can be directed at the appropriate level, individual and driving target group.

Shifting interpretations of interiors and buildings: the impact of colour

The ability of a designer – for example, interior designer, architect, landscape architect, etc. – to design for a particular target group (user and/or clients) is potentially enhanced through more targeted studies relating colour in situ. The study outlined in this paper involved participant responses to five achromatic scenes of different built environments prior to viewing the same scenes in colour. Importantly, in this study the participants, who were young designers, came to realise that colour potentially holds the power to impact on the identity of an architectural form, an interior space and/or particular elements such as doorways, furniture settings, etc., as well as influence atmosphere. Prior to discussing the study, a selection of other research, which links colour to meaning and emotions, introduces how people understand and/or feel in relation to colour. For example, yellow is said to be connected to happiness; or red evokes feelings of anger. Secondly, the need for spatial designers to understand colour in context is raised. An overview of the study is then provided. It was found that the impact of colour includes a shift in perception of aspects such as its atmosphere and youthfulness. Through studio/class discussions it was also noted the predicted age of the place, the function, and in association, the potential users when colour was added (or deleted) were often challenged.

An analysis of tax expenditure versus direct expenditure

Each financial year concessions, benefits and incentives are delivered to taxpayers via the tax system. These concessions, benefits and incentives, referred to as tax expenditure, differ from direct expenditure because of the recurring fiscal impact without regular scrutiny through the federal budget process. There are approximately 270 different tax expenditures existing within the current tax regime with total measured tax expenditures in the 2005-06 financial year estimated to be around $42.1 billion, increasing to $52.7 billion by 2009-10. Each year, new tax expenditures are introduced, while existing tax expenditures are modified and deleted. In recognition of some of the problems associated with tax expenditure, a Tax Expenditure Statement, as required by the Charter of Budget Honesty Act 1988, is produced annually by the Australian Federal Treasury. The Statement details the various expenditures and measures in the form of concessions, benefits and incentives provided to taxpayers by the Australian Government and calculates the tax expenditure in terms of revenue forgone. A similar approach to reporting tax expenditure, with such a report being a legal requirement, is followed by most OECD countries. The current Tax Expenditure Statement lists 270 tax expenditures and where it is able to, reports on the estimated pecuniary value of those expenditures. Apart from the annual Tax Expenditure Statement, there is very little other scrutiny of Australia’s Federal tax expenditure program. While there has been various academic analysis of tax expenditure in Australia, when compared to the North American literature, it is suggested that the Australian literature is still in its infancy. In fact, one academic author who has contributed to tax expenditure analysis recently noted that there is ‘remarkably little secondary literature which deals at any length with tax expenditures in the Australian context.’ Given this perceived gap in the secondary literature, this paper examines fundamental concept of tax expenditure and considers the role it plays in to the current tax regime as a whole, along with the effects of the introduction of new tax expenditures. In doing so, tax expenditure is contrasted with direct expenditure. An analysis of tax expenditure versus direct expenditure is already a sophisticated and comprehensive body of work stemming from the US over the last three decades. As such, the title of this paper is rather misleading. However, given the lack of analysis in Australia, it is appropriate that this paper undertakes a consideration of tax expenditure versus direct expenditure in an Australian context. Given this proposition, rather than purport to undertake a comprehensive analysis of tax expenditure which has already been done, this paper discusses the substantive considerations of any such analysis to enable further investigation into the tax expenditure regime both as a whole and into individual tax expenditure initiatives. While none of the propositions in this paper are new in a ‘tax expenditure analysis’ sense, this debate is a relatively new contribution to the Australian literature on the tax policy. Before the issues relating to tax expenditure can be determined, it is necessary to consider what is meant by ‘tax expenditure’. As such, part two if this paper defines ‘tax expenditure’. Part three determines the framework in which tax expenditure can be analysed. It is suggested that an analysis of tax expenditure must be evaluated within the framework of the design criteria of an income tax system with the key features of equity, efficiency, and simplicity. Tax expenditure analysis can then be applied to deviations from the ideal tax base. Once it is established what is meant by tax expenditure and the framework for evaluation is determined, it is possible to establish the substantive issues to be evaluated. This paper suggests that there are four broad areas worthy of investigation; economic efficiency, administrative efficiency, whether tax expenditure initiatives achieve their policy intent, and the impact on stakeholders. Given these areas of investigation, part four of this paper considers the issues relating to the economic efficiency of the tax expenditure regime, in particular, the effect on resource allocation, incentives for taxpayer behaviour and distortions created by tax expenditures. Part five examines the notion of administrative efficiency in light of the fact that most tax expenditures could simply be delivered as direct expenditures. Part six explores the notion of policy intent and considers the two questions that need to be asked; whether any tax expenditure initiative reaches its target group and whether the financial incentives are appropriate. Part seven examines the impact on stakeholders. Finally, part eight considers the future of tax expenditure analysis in Australia.