904 resultados para Costing methodologies


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The traditional model of visual arts practice is one that privileges highly individuated and predominantly material investigations and outcomes. This approach overlooks and devalues the formal and informal dialogues and collaborations that take place in the process of making art. This Masters research project considers how the experience of working in collaboration can generate a new model for thinking about practice-led methodologies in visual arts. It aims to do this by mapping out and elaborating on the processes and approaches to making that fellow Masters student Catherine Sagin and I have come to use in our alliance as ‘Fiona Mail’, ‘Catherine Sagin’ and ‘Catherine or Kate’ respectively. The fluidity of our collaborative moniker is one example of the way this project creatively explores and re-assesses the implications of collaboration. Drawing upon the contextual frames of conceptual art, performance art, and comedy this research looks at the significance of and possibilities for working as a collaborative duo.

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This conceptual paper explores the extent to which reported accounting information captures unique family firm decision-making and intangible asset factors that impact financial value. We review the family firm valuation-relevant literature and identify that this body of research is predicated on the assumption that accounting information reflects the underlying reality of family firms. This research, however, fails to recognise that current accounting technology does not fully recognise the family firm factors in the book value of the firm or the implications for long run persistence of earnings. Thus, valuation models underpinning the extant empirical research, which are predicated on reported accounting information, may not fully reflect the intrinsic value of family firms. We present propositions on the interaction between accounting information, family factors and valuation as a road map for future empirical research with a discussion of appropriate methodologies.

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The practitioner lawyer of the past had little need to reflect on process. The doctrinal research methodology developed intuitively within the common law — a research method at the core of practice. There was no need to justify or classify it within a broader research framework. Modern academic lawyers are facing a different situation. At a time when competition for limited research funds is becoming more intense, and in which interdisciplinary work is highly valued and non-lawyers are involved in the assessment of grant applications, lawyer-applicants who engage in doctrinal research need to be able to explain their methodology more clearly. Doctrinal scholars need to be more open and articulate about their methods. These methods may be different in different contexts. This paper examines the doctrinal method used in legal research and its place in recent research dialogue. Some commentators are of the view that the doctrinal method is simply scholarship rather than a separate research methodology. Richard Posner even suggests that law is ‘not a field with a distinct methodology, but an amalgam of applied logic, rhetoric, economics and familiarity with a specialized vocabulary and a particular body of texts, practices, and institutions ...’.1 Therefore, academic lawyers are beginning to realise that the doctrinal research methodology needs clarification for those outside the legal profession and that a discussion about the standing and place of doctrinal research compared to other methodologies is required.

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Software development and Web site development techniques have evolved significantly over the past 20 years. The relatively young Web Application development area has borrowed heavily from traditional software development methodologies primarily due to the similarities in areas of data persistence and User Interface (UI) design. Recent developments in this area propose a new Web Modeling Language (WebML) to facilitate the nuances specific to Web development. WebML is one of a number of implementations designed to enable modeling of web site interaction flows while being extendable to accommodate new features in Web site development into the future. Our research aims to extend WebML with a focus on stigmergy which is a biological term originally used to describe coordination between insects. We see design features in existing Web sites that mimic stigmergic mechanisms as part of the UI. We believe that we can synthesize and embed stigmergy in Web 2.0 sites. This paper focuses on the sub-topic of site UI design and stigmergic mechanism designs required to achieve this.

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The Akin collection is the outcome of a project to lead, guide and curate a luxury, retail-ready fashion collection from a collaboration between five emerging fashion designers and five established Indigenous artists. Research background There is a history of Indigenous artists in Australia being treated unethically; by misappropriation and misrepresentation of their work, inequity of payment for their creativity and little acknowledgement of their cultural contribution to collaborative fashion product sold globally. This has created an atmosphere of bad press for fashion, as well as a fear for emerging designers to include/collaborate with Indigenous artists for textile prints. This fear has been so intense that many emerging Australian designers are now seeking collaboration with other countries’ Indigenous communities, thus missing out on a rich cultural and diverse aesthetic that could brand a truly unique Australian label in the international marketplace. The fashion brands that have collaborated with Indigenous Australian artists have traditionally been a ONE designer label incorporating Indigenous prints, for collections that have little acknowledgement of the artist’s contribution and strong branding for the label and/or fashion designer. This collection seeks to create an equitable and profitable fashion collection under one brand where all artists and designers receive equal payment, equal promotion/credibility, as well as equal royalties for any garments ordered by retailers. Research question Is it possible to curate an ethical, luxury, retail-ready, international fashion brand with a collaboration of five (5) emerging designers and five (5) Indigenous artists? Research contribution In the fashion industry, existing collaborations for Australian Indigenous artists have been with ONE fashion designer or one existing fashion label. This is the first fashion collection created under one brand name with equal credibility and profits for both artists and designers. The process involved presenting workshops ranging from understanding the logistics and timing of the fashion supply chain, costing of garments, the process of ‘ranging’ fashion product for a collection and creating repeat prints from a specific artwork, ready for digital printing. A workshop was also facilitated so both designer and artist could work together to create (and co-own) unique t shirt prints. Lawyers were consulted and ethical contracts were drawn up to cover all participants in this innovative collaboration. While the collaboration of artist and designer was important, the collection required curation of all elements so that the final collection came together as a professional and cohesive, quality, retail- ready product. This could only be created by experienced practitioners. Research significance The Akin Collection is the first Australian fashion brand to be created as a collaboration between five equally recognised Indigenous artists and five emerging fashion designers. It has familiarized the Indigenous artists to the logistics and culture of the fashion industry and the emerging fashion designers have been familiarized to the logistics and culture of how to collaborate with the unique Indigenous artwork that exists in Australia. After only three months, this culminated in a fashion parade showcasing the Akin collection to over 400 members of the public, government, media and retail. Feedback has been strong from the media and the industry, and a lookbook and photoshoot has been organised to promote and sell the collection both nationally and internationally. These concepts plus the curation outlined, has created a successful, luxury, quality collection ready for the international runways. This project has devised an ethical template for other Indigenous artists and emerging designers to create fashion collections that offer a unique aesthetic that could position and brand Australian fashion in the international marketplace. Key Words Indigenous artists, emerging fashion designers, Australian fashion design, ethical fashion, luxury Australian brand

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Twitter is now well-established as an important platform for real-time public communication. Twitter research continues to lag behind these developments, with many studies remaining focused on individual case studies and utilizing home-grown, idiosyncratic, non-repeatable, and non-verifiable research methodologies. While the development of a full-blown “science of Twitter” may remain illusory, it is nonetheless necessary to move beyond such individual scholarship and toward the development of more comprehensive, transferable, and rigorous tools and methods for the study of Twitter on a large scale and in close to real time.

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Developers and policy makers are consistently at odds over the debate as to whether impact fees increase house prices. This debate continues despite the extensive body of theoretical and empirical international literature that discusses the passing on to home buyers of impact fees, and the corresponding increase to housing prices. In attempting to quantify this impact, over a dozen empirical studies have been carried out in the US and Canada since the 1980’s. However the methodologies used vary greatly, as do the results. Despite similar infrastructure funding policies in numerous developed countries, no such empirical works exist outside of the US/Canada. The purpose of this research is to analyse the existing econometric models in order to identify, compare and contrast the theoretical bases, methodologies, key assumptions and findings of each. This research will assist in identifying if further model development is required and/or whether any of these models have external validity and are readily transferable outside of the US. The findings conclude that there is very little explicit rationale behind the various model selections and that significant model deficiencies appear still to exist.

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Nurse researchers are increasingly adopting qualitative methodologies for research practice and theory development. These approaches to research are, in many cases, more appropriate for the field of nursing inquiry than the previously dominant techno-rational methods. However, there remains the issue of adapting methodologies developed in other academic disciplines to the nursing research context. This paper draws upon my own experience with interpretive research to raise questions about the issue of nursing research within a social science research framework. The paper argues that by integrating the characteristics of nursing practice with the characteristics of research practice, the researcher can develop a 'nursing lens', an approach to qualitative research that brings an added dimension to social science methodologies in the nursing research context. Attention is drawn to the unique nature of the nurse-patient relationship, and the ways in which this aspect of nursing practice can enhance nursing research. Examples are given from interview transcripts to support this position.

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The use of Bayesian methodologies for solving optimal experimental design problems has increased. Many of these methods have been found to be computationally intensive for design problems that require a large number of design points. A simulation-based approach that can be used to solve optimal design problems in which one is interested in finding a large number of (near) optimal design points for a small number of design variables is presented. The approach involves the use of lower dimensional parameterisations that consist of a few design variables, which generate multiple design points. Using this approach, one simply has to search over a few design variables, rather than searching over a large number of optimal design points, thus providing substantial computational savings. The methodologies are demonstrated on four applications, including the selection of sampling times for pharmacokinetic and heat transfer studies, and involve nonlinear models. Several Bayesian design criteria are also compared and contrasted, as well as several different lower dimensional parameterisation schemes for generating the many design points.

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Asset management (AM) processes play an important role in assisting enterprises to manage their assets more efficiently. To visualise and improve AM processes, the processes need to be modelled using certain process modelling methodologies. Understanding the requirements for AM process modelling is essential for selecting or developing effective AM process modelling methodologies. However, little research has been done on analysing the requirements. This paper attempts to fill this gap by investigating the features of AM processes. It is concluded that AM process modelling requires intuitive representation of its processes, ‘fast’ implementation of the process modelling, effective evaluation of the processes and sound system integration.

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Dhaka, which is the capital of Bangladesh, is facing serious traffic congestion and whole traffic situation in Dhaka is in chaos. Government has initiated some projects; such as BRT, MRT and elevated expressway; to improve the situation. Road pricing is very popular concept, which can be implemented in Dhaka with BRT and MRT as an integrated manner. Even though it is very popular concept not many countries except some developed countries implemented road pricing practically. None of the developing countries adopted this policy. For success of road pricing it has to be acceptable among the stakeholders. Public are the main stakeholders for road pricing. This paper will explore whether road pricing will be acceptable in Dhaka considering only work trip in Dhaka. A sample of workers had been surveyed randomly. They were asked some demographic questions, such as age, gender, income and educational qualification; how they travelled to work; and whether they would accept road pricing; and if they would not accept road pricing the reasons behind that. Also respondents were given several hypothetical choices to see how respondents react with different road charge by choosing travel mode for their work trip. The methodological approach taken for analysis is qualitative and quantitative analysis. For quantitative analysis Binary Logit Regression analysis was carried out to find out the significant factors for accepting or not accepting road pricing.

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RESEARCH BACKGROUND Enacted Cartography documents 10 years of creative research practice by Ian Weir Research Architect and was developed as standalone exhibition to support Dr Weir’s selection by the Australian Institute of Architects to represent innovative architectural practice via the Institute’s review entitled Formations: New Practices in Australian Architecture – which took the form of an exhibition and book presented in Venice, Italy for 13th International Architecture Exhibition (Venice Architecture Biennale). All works exhibited in Enacted Cartography are original works by Dr Weir and are generated either from or for the remote biodiverse landscapes of the Fitzgerald Bioregion on the south coast of Western Australia. RESEARCH CONTRIBUTION As a creative work in its own right, the Enacted Cartography exhibition makes the following contributions to knowledge: 1. Expands understandings of architectural practice by presenting a geographically-specific but multimodal form of architectural practice - wherein practitioners cross over discipline boundaries into art practice, landscape representation, website design, undergraduate university teaching and community advocacy. 2. Contributes to understandings of how such a diverse multimodal form of practice might be represented through both digital media and traditional print media in an exhibition format. 3. Expands understandings of how architectural practitioners might work within a particular place to develop a geographically-specific sense of identity, a ‘landscape of resistance’. RESEARCH SIGNIFICANCE Enacted Cartography was presented to an international audience during the 13th International Architecture Exhibition (Venice Architecture Biennale). The significance of Dr Weir’s research is evidence by his selected by the Australian Institute of Architects to represent innovation in architectural practice for the Biennale. Enacted Cartography addresses problems of national and international importance including: 1. The sustainable development of biodiverse remote landscapes; 2. The reconciliation of bushfire safety and biodiversity conservation; 3. The necessity for rethinking of architectural design methodologies to meet the complexity of landscape management and design; 4. It challenges orthodox forms of landscape representation (aerial photography, for example) which are demonstrably inadequate registrations of biophysical and cultural landscapes.

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Integrating Science, Technology, Engineering and Mathematics (STEM) subjects can be engaging for students, can promote problem-solving and critical thinking skills and can help build real-world connections. However, STEM has long been an area of some confusion for some educators. While they can see many of the conceptual links between the various domains of knowledge they often struggle to meaningfully integrate and simultaneously teach the content and methodologies of each these areas in a unified and effective way for their students. Essentially the question is;how can the content and processes of four disparate and yet integrated learning areas be taught at the same time? How can the integrity of each of the areas be maintained and yet be learnt in a way that is complementary? Often institutional barriers exitin schools and universities to the integration of STEM. Organizationally, at a departmental and administrative level, the teaching staff may be co-located, but when it comes to classroom practice or the teaching and learning of these areas they are usually taught very separately. They are usually taught in different kinds of spaces, in different ways (using different pedagogical approaches) and at different times. But is this the best way for students to engage with the STEM areas of learning? How can we make learning more integrated, meaningful and engaging for the students?

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Partnerships between universities and public institutions such as this offer the beginning of a long term relationship to actively influence public policy, procedures and new ways to engage the many diverse communities to be integral in shaping the environments in which they live. It offers an opportunity to apply authentic positioning of research theories and build new methodologies for consulting, analysing and implementing innovation. SBC, as an established corporation offers a unique precinct to research and develop models with its different offers of tourism, leisure and neighbourhood. The Parklands and Little Stanley Street are well advanced in the goals however Grey Street, which connects the precinct to the greater surrounds, has been a complex issue that is now ready to be addressed. This project offers the ability to be of real worth at this critical time of development with the history of the past development combined with the desire for future visioning to be realised over the next 5 years. QUT has the unique opportunity to be part of this future.

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Power system stabilizer (PSS) is one of the most important controllers in modern power systems for damping low frequency oscillations. Many efforts have been dedicated to design the tuning methodologies and allocation techniques to obtain optimal damping behaviors of the system. Traditionally, it is tuned mostly for local damping performance, however, in order to obtain a globally optimal performance, the tuning of PSS needs to be done considering more variables. Furthermore, with the enhancement of system interconnection and the increase of system complexity, new tools are required to achieve global tuning and coordination of PSS to achieve optimal solution in a global meaning. Differential evolution (DE) is a recognized as a simple and powerful global optimum technique, which can gain fast convergence speed as well as high computational efficiency. However, as many other evolutionary algorithms (EA), the premature of population restricts optimization capacity of DE. In this paper, a modified DE is proposed and applied for optimal PSS tuning of 39-Bus New-England system. New operators are introduced to reduce the probability of getting premature. To investigate the impact of system conditions on PSS tuning, multiple operating points will be studied. Simulation result is compared with standard DE and particle swarm optimization (PSO).