Segment reporting and corporate takeovers : user needs

The nature of a corporate takeover often leads to the contraction in the number of companies operating in a given industry classification, along with the contraction in the amount of formal financial statements produced by the companies in that industry. Since 1985 Australian diversified companies are required to break their operations down into industry and geographical segments, so it would be expected that companies which diversify their operations through a corporate takeover would be forerunners in the adoption of this relatively new accounting standard on segment reporting. While previous studies have both declared the benefits of segment reporting to report users, and exposed some preconceived problems of its application in practice, there has not been any work on the 'usefulness1 of segment reporting as a form of reporting that will compensate shareholder users for the information loss suffered during a corporate takeover. This study endeavours to determine this, by questioning shareholders of companies that have been involved in takeovers in a period subsequent to the application date of the segment reporting standard, and obtaining their views on the usefulness of the post-takeover segment reports produced by their companies. A link is discovered to exist between shareholder dissatisfaction with segment reporting and the non-practice of creating a new segment in the post-takeover annual report for the target acquired. The underlying assumption that the practice of new segment creation after a takeover is influenced by the type of takeover undertaken is supported by the study. Regardless of whether or not a company is diversified before the takeover, the findings show that a corporate acquirer in a takeover is less likely to create a new industry or geographical segment for the target acquired if they are involved in horizontal or vertical takeovers than if they are involved in diversified takeovers. In these situations, segment reporting is found to not compensate shareholders for the loss of information incurred by them in these types of takeovers.

User participation in the performance assessment of school buildings : a study of six primary schools in the Bellarine Peninsula region

Young children spend a significant portion of their lives at primary school. This research traces the development of school facilities in Victoria and examines the performance of six primary schools from the users' perspective. Performance assessments were carried out using participatory evaluation methods that included Touring Interviews with small groups of students aged from six to twelve years. The study found that participatory evaluation methods with both student and staff users generate significant information to improve school facilities. User comments were analysed with respect to 14 aspects of building quality and serviceability including character, thermal environment, privacy and flexibility. The study concludes that school buildings do not meet a number of key user requirements. Children expressed dissatisfaction with furniture and equipment in their classrooms and the playground, and to a lesser extent with student toilets, security of their school bags and personal privacy. Staff were dissatisfied with the provision of withdrawal areas and specialist spaces. Department of School Education facilities guidelines do not address the concerns of school users or meet user needs.

Evaluating user involvement in primary healthcare

Current health policies, both in the UK and internationally, call for a shift from secondary to primary healthcare, and for increased involvement of service users and communities in decisions about their own care and about the way in which health services are provided. This study investigated the way in which users were involved in two London-based primary healthcare projects. Two projects were selected from a broader sample. A case study approach was adopted and a range of methods used to identify the types of user involvement, users' views of the process and, in one case study, users' preferences for participation. Arnstein's conceptual framework for participation was used in the analysis. In this paper, the findings of the study are discussed in relation to Cohen's notions of breadth, depth and range of participation. The paper illustrates how these notions may provide a mechanism for providers and commissioners of health services to assess their strategies in relation to user or community involvement, and the degree of success they achieve in implementation.

Towards managing user resistance in large ICT projects

The thesis examines activities undertaken in project environments to minimise subsequent user resistance to new ICT systems. A model and practitioner guidelines, integrating concepts/practices from project management; organisational/product innovation; and change management, have been developed and partially validated. These supplement the existing, widely used Project Management Body of Knowledge documentation.

Evaluation of user perceptions of an application of activity-based costing

This study examined the extent to which preparers and end-users of Activity-Based Costing information are satisfied with this technique and the factors forming the basis of that belief.

Renal and gastrointestinal amyloidosis in an HIV-infected injection drug user

A 30-year-old HIV-infected intravenous drug user presented with sepsis, acute renal failure, oedema, proteinuria and iron deficiency anaemia. After extensive investigation, a diagnosis of reactive systemic AA (amyloid, serum amyloid A protein) amyloidosis was made on the basis of renal, gastric and duodenal biopsies.

User-centered evaluation of a virtual environment training system : utility of user perception measures

This study assessed the utility of measures of Self-efficacy (SelfEfficacy) and Perceived VE efficacy (PVEefficacy) for quantifying how effective VEs are in procedural task training. SelfEfficacy and PVEefficacy have been identified as affective construct potentially underlying VE efficacy that is not evident from user task performance. The motivation for this study is to establish subjective measures of VE efficacy and investigate the relationship between PVEefficacy, SelfEfficacy and User task performance. Results demonstrated different levels of prior experience in manipulating 3D objects in gaming or computer environment (LOE3D) effects on task performance and user perception of VE efficacy. Regression analysis revealed LOE3D, SelfEfficacy,
PVEefficacy explain significant portions of the variance in VE efficacy. Results of the study provide further evidence that task performance may share relationships with PVEefficacy and SelfEfficacy, and that affective constructs, such as PVEefficacy, and SelfEfficacy may serve as alternative, subjective measures of task performance that account for VE efficacy.

Evaluation of thermal and visual comfort in offices considering realistic input data and user behaviour in building simulation

Thermal and visual comfort play a very important role regarding the satisfaction of occupants with their working environments. The most effective method to achieve thermal comfort in offices is to reduce cooling loads in order to avoid additional energy-consuming devices for cooling. Building simulation software can be a helpful tool for optimisation, and typically standard values for the influencing parameters are used in order to ensure compliance to norms and regulations.

In practice many of those parameters turn out to be different compared to the simulation assumptions and the reasons may be the chosen room or building related properties as well as the user behaviour influenced by the task and the corporate culture of the company.

This paper investigates exemplary for the climate of Hamburg, Germany and a naturally ventilated typical office room, the optimisation potential of the building- and user-related parameters for thermal comfort, daylighting and view when using realistic input data for building simulation. The study has been conducted with the EnergyPlus based simulation software “Primero-Komfort” [1].

Further observations on optimistic fair exchange protocols in the multi-user setting

Recent research has shown that the single-user security of optimistic fair exchange cannot guarantee the multi-user security. This paper investigates the conditions under which the security of optimistic fair exchange in the single-user setting is preserved in the multi-user setting. We first introduce and define a property called “Strong Resolution-Ambiguity”. Then we prove that in the certified-key model, an optimistic fair exchange protocol is secure in the multi-user setting if it is secure in the single-user setting and has the property of strong resolution-ambiguity. Finally we provide a new construction of optimistic fair exchange with strong resolution-ambiguity. The new protocol is setup-free, stand-alone and multi-user secure without random oracles.

An empirical examination of feedback : user control and performance in a hapto-audio-visual training environment

Utilising advanced technologies, such as virtual environments (VEs), is of importance to training and education. The need to develop and effectively apply interactive, immersive 3D VEs continues to grow. As with any emerging technology, user acceptance of new software and hardware devices is often difficult to measure and guidelines to introduce and ensure adequate and correct usage of such technologies are lacking. It is therefore imperative to obtain a solid understanding of the important elements that play a role in effective learning through VEs. In particular, 3D VEs may present unusual and varied interaction and adoption considerations. The major contribution of this study is to investigate a complex set of interrelated factors in the relatively new sphere of VEs for training and education. Although many of the factors appears to be important from past research, researcher have not explicitly studied a comprehensive set of inter-dependant, empirically validated factors in order to understand how VEs aid complex procedural knowledge and motor skill learning. By integrating theory from research on training, human computer interaction (HCI), ergonomics and cognitive psychology, this research proposes and validates a model that contributes to application-specific VE efficacy formation. The findings of this study show visual feedback has a significant effect on performance. For tactile/force feedback and auditory feedback, no significant effect were found. For satisfaction, user control is salient for performance. Other factors such as interactivity and system comfort, as well as level of task difficulty, also showed effects on performance.