Aligning off-balance sheet risk, on-balance sheet risk and audit fees: a PLS path modelling analysis

This study focuses on using the partial least squares (PLS) path modelling technique in archival auditing research by replicating the data and research questions from prior bank audit fee studies. PLS path modelling allows for inter-correlations among audit fee determinants by establishing latent constructs and multiple relationship paths in one simultaneous PLS path model. Endogeneity concerns about auditor choice can also be addressed with PLS path modelling. With a sample of US bank holding companies for the period 2003-2009, we examine the associations among on-balance sheet financial risks, off-balance sheet risks and audit fees, and also address the pervasive client size effect, and the effect of the self-selection of auditors. The results endorse the dominating effect of size on audit fees, both directly and indirectly via its impacts on other audit fee determinants. By simultaneously considering the self-selection of auditors, we still find audit fee premiums on Big N auditors, which is the second important factor on audit fee determination. On-balance-sheet financial risk measures in terms of capital adequacy, loan composition, earnings and asset quality performance have positive impacts on audit fees. After allowing for the positive influence of on-balance sheet financial risks and entity size on off-balance sheet risk, the off-balance sheet risk measure, SECRISK, is still positively associated with bank audit fees, both before and after the onset of the financial crisis. The consistent results from this study compared with prior literature provide supporting evidence and enhance confidence on the application of this new research technique in archival accounting studies.

The importance of science fiction and other STEM-related mass media in young people’s decisions to enrol in university STEM courses

This paper presents Australian results from the Interests and Recruitment in Science (IRIS) study with respect to the influence of STEM-related mass media, including science fiction, on students’ decisions to enrol in university STEM courses. The study found that across the full cohort (N=2999), students tended to attribute far greater influence to science-related documentaries/channels such as Life on Earth and the Discovery Channel, etc. than to science-fiction movies or STEM-related TV dramas. Males were more inclined than females to consider science fiction/fantasy books and films and popular science books/magazines as having been important in their decisions. Students taking physics/astronomy tended to rate the importance of science fiction/fantasy books and films higher than students in other courses. The implications of these results for our understanding of influences on STEM enrolments are discussed.

Survey : video forensic tools

Due to extension of using CCTVs and the other video security systems in all areas, these sorts of devices have been introduced as the most important digital evidences to search and seizure crimes. Video forensics tools are developed as a part of digital forensics tools to analyze digital evidences and clear vague points of them for presenting in the courts Existing video forensics tools have been facilitated the investigation process by providing different features based on various video editing techniques. In this paper, some of the most popular video forensics tools are discussed and the strengths and shortages of them are compared and consequently, an alternative framework which includes the strengths of existing popular tools is introduced.

The 1989 Comprehensive Plan of Action (CPA) and refugee policy in Southeast Asia : twenty years forward what has changed?

In 2012, the only South East Asian countries that have ratified the 1951 Convention relating to the Status of Refugees and the 1967 Protocol Relating to the Status of Refugees (hereafter referred to as the 1951 Convention and 1967 Protocol) is Philippines (signed 1954), Cambodia (signed 1995) and Timor Leste (signed 2001). Countries such as Indonesia, Malaysia and Thailand have annual asylum seeking populations from Myanmar, South Asia and Middle East, that are estimated to be at 15 000-20 000 per country (UNHCR 2012). The lack of a permanent and formal asylum processing process in these countries means that that asylum-seeking populations in the region are reliant on the local offices of the United Nations High Commission for Refugees based in the region to process their claims. These offices rely upon the good will of these governments to have a presence near detection camps and in capital cities to process claims of those who manage to reach the UNHCR representative office. The only burden sharing mechanism within the region primarily exists under the Bali Process on People Smuggling, Trafficking in Persons and Related Transnational Crime (the Bali Process), introduced in 2002. The Bali Process refers to an informal cooperative agreement amongst the states from the Asia-Pacific region, with Australia and Indonesia as the co-chairs, which discusses its namesake: primarily anti-people smuggling activities and migration protocols. There is no provision within this process to discuss the development of national asylum seeking legislation, processes for domestic processing of asylum claims or burden sharing in contrast to other regions such as Africa and South America (i.e. 2009 African Union Convention for the Protection and Assistance of the Internally Displaced, 1969 African Union Convention Governing the Specific Aspects of Refugee Problems in Africa and 1984 Cartagena Declaration on Refugees [Americas]) (PEF 2010: 19).

An investigation of functional diversity of endogenous cellulase and expression of other digestive enzyme genes in freshwater crayfish (Cherax) species

The project evaluated potential of soluble cellulose as a cheap feed ingredient for major farmed Australian freshwater crayfish species testing their growth performance, digestive enzyme activity and digestive enzyme gene expression patterns. Test animals showed an innate capacity to utilise a range of carbohydrate sources including complex structural polysaccharides. Results suggest that more plant-derived ingredient can be incorporated in formulated low-cost feeds for the culture industry.

Contrast and Emphasis: An Essay on the Modal Adverb Ke in Declarative Sentences [对比与强调 --- 谈陈述句中的语气副词“可”]

The data-oriented empirical research on the Chinese adverb “ke” has led to the conclusion that the semantics of the word as a modal adverb is always two-fold: it marks both “contrast” and “emphasis”. “Adversativity” as used in literature on “ke” is but one type of contrast marked by “ke”. Other types of contrast marked by “ke” in declarative sentences include: a) what is assumed by the hearer and what the truth of a matter is; b) what the sentence literally talks about and what it also implicitly conveys; and c) the original wishful nature of the stated action and its final realization. In all declarative sentences, what the adverb emphasizes is the “factuality” of what is stated. Chinese Abstract [提要] 对外汉语教学的实践表明，汉语副词“可”是教学中的难点，这跟我们对其语义内涵缺乏全面准确的认识有关。为了全面揭示副词“可”的核心语义，本作者以电视连续剧《渴望》前二十集为主要语料，并结合其他一些电视剧、电视节目以及文献里已有的语料，对出现在各种语境中的“可”进行了大量的考察和归纳性研究。研究结果表明，作为语气副词的“可”其核心语义不是单一的，它总是在标示“对比”（即“不同”）的同时表示强调。它所强调的是所述内容的“事实性”或“终然性”。由于篇幅所限，本文仅对陈述句中的语气副词“可”加以讨论

Submission to the Legal Affairs and Community Safety Committee Youth Justice and Other Legislation Amendment Bill

This submission addresses the Youth Justice and Other Legislation Amendment Bill 2014 the objectives of which are to: 1. Permit repeat offenders’ identifying information to be published and open the Children’s Court for youth justice matters involving repeat offenders; 2. Create a new offence where a child commits a further offence while on bail; 3. Permit childhood findings of guilt for which no conviction was recorded to be admissible in court when sentencing a person for an adult offence; 4. Provide for the automatic transfer from detention to adult corrective services facilities of 17 year olds who have six months or more left to serve in detention; 5. Provide that, in sentencing any adult or child for an offence punishable by imprisonment, the court must not have regard to any principle, whether under statute or at law, that a sentence of imprisonment (in the case of an adult) or detention (in the case of a child) should only be imposed as a last resort; 6. Allow children who have absconded from Sentenced Youth Boot Camps to be arrested and brought before a court for resentencing without first being given a warning; and 7. Make a technical amendment to the Youth Justice Act 1992.

Changing other people’s mind : creative entrepreneurs

Creative entrepreneurs, the business executives who operate in the creative industries sector of economy, possess distinctive characteristics that influence people around them due to the nature of creative industries, their position in the society and their relations with people within their business operation. While there is a large amount of research focusing on industry development; the research on creative entrepreneurs as a group is much less, let alone their influence on people associated with them. Through exploring literatures on entrepreneurship in creative industries, leadership with particular focus on charismatic and shared leadership, cognitive psychology and the psychology of entrepreneurship, this study integrates seemingly remote notions from different disciplines and concludes that creative entrepreneurs as a special group of entrepreneurs influence other people in their operational settings. These settings are culturally stimulating and provocative. Creative entrepreneurs change people’s way of thinking through their intrinsic attributes and nature of the creative industries.

Contexts, codes and online communications – a case study exploring issues related to using CMCs in a drama education project

Many educators are currently interested in using computer-mediated communications (CMCs) to support learning and creative practice. In my work I have been looking at how we might create drama through using cyberspaces, working with teachers and students in secondary school contexts. In trying to understand issues that have arisen and ways of working with the data I have found a number of frameworks helpful for analysing the online interactions. These frameworks draw from O'Toole's work on contexts negotiated in the creation of drama and other frameworks drawn from Wertsch, Bakhtin and Vygotsky's work on speech utterances, dialogic processes and internalisation of learning. The contexts and factors which must be negotiated in online communications within learning contexts are quite complex and educators may need to provide parameters and protocols to ensure appropriate languages, genres and utterances are utilised. The paper explores some of the types of languages, genres and utterances that emerged from a co-curricula drama project and issues that arose, including the importance of establishing processes for giving and receiving critical feedback This paper is of relevance to those whose research strategies may involve the use of computer-mediated communications as well as those utilising cyberspaces in educational contexts.

Deletions and other pleasures : Episode 1: The pleasures of science fiction

"Christy Dena’s online-remix-narrative takes iconic images of popular culture and builds with them a strange world where the human fallibility is programmatically deleted. Both dystopic and playful, Dena’s work is an ironic reimagining of pleasure as a state of robotic flatlining, using tropes of science fiction to critique processes of social normalisation and increasing alienation from emotionality." This creative response began as a completely different story and form. What excited me in the end was the concept of deletion and how it could be an interesting mechanic: where the only thing you can do in the world is delete. I thought about deleting parts of robots to make them better. Healing comes from taking away, from removing things. Memories of Joseph Weizenbaum’s chatbot ELIZA came flooding back: where the (human) player is a patient talking to a Rogerian psychotherapist. But in this work I’m switching the roles and making the player the doctor, a doctor to robots…a doctor that can only prescribe deletions. I conceived of the work as a branching narrative, and started writing it in Twine. With every robot patient, the player chose one of many deletions. But when I realised I wouldn’t be able to arrange an artist and sound designer I looked for another option. I played with Zeega and felt that I could get the mood I was after with that platform. So the piece transformed into a work where the player/viewer is imprisoned in the decisions of the deleting protagonist…which has its own effect on the experience and meaning.