Audit committee effectiveness in a mandatory disclosure environment

This study examines audit committee effectiveness in its association with regulatory compliance in a highly sanctioned environment. It uses the Australian continuous disclosure regime to investigate whether audit committee effectiveness is associated with a higher frequency of disclosures, thereby enhancing the efficiency of the capital market and creating more informed individual investors. The findings show that, as hypothesised, audit committee effectiveness measured as an index composed of sub-components involving audit committee size, meeting frequency, independence, member financial literacy and membership of other audit committees, is positively associated with disclosure frequency. Further tests show that it is the financial literacy sub component which is most implicated in this relationship. Company size, years of listing, the proportion of inventories and receivables to total assets, whether or not the company has been involved in a takeover offer or bid or in changes to its number of shares are significant control variables.

Regulating Workplace Risks: A Comparative Study of Inspection Regimes in Times of Change

Regulating Workplace Risks is a study of regulatory inspection of occupational health and safety (OHS) and its management in five countries – Australia, Canada (Québec), France, Sweden and the UK – during a time of major change. It examines the implications of the shift from specification to process based regulation, in which attention has been increasingly directed to the means of managing OHS more systematically at a time in which a major restructuring of work has occurred in response to the globalised economy. These changes provide both the context and material for a wider discussion of the nature of regulation and regulatory inspection and their role in protecting the health, safety and well-being of workers in advanced market economies.

Mustering a wild bunch

A travel article about the South Dakota Governor's annual Buffalo Roundup Publication title: "Saddle up for South Dakota Governor Buffalo Roundup" “The crowd always cheers for the buffalo,” says Linda Daugaard, wife of the South Dakota governor. Up to now she and I have been talking about life in the state and her role, as its First Lady, in promoting youth literacy and other programs for families and children...

Making decisions about antibiotic use in the Australian primary healthcare sector

Introduction Australia is contributing to the global problem of antimicrobial resistance with one of the highest rates of antibiotic use amongst OECD countries. Data from the Australian primary healthcare sector suggests unnecessary antibiotics were prescribed for conditions that will resolve without it. If left unchecked, this will result in more resistant micro-organisms, against which antibiotics will be useless. There is a lack of understanding about what is influencing decisions to use antibiotics – what factors influences general practitioners (GPs) to prescribe antibiotics, consumers to seek antibiotics, and pharmacists to fill old antibiotic prescriptions? It is also not clear how these individuals trade-off between the possible benefits that antibiotics may provide in the immediate/short term, against the longer term societal risk of antimicrobial resistance. Method This project will investigate (a) what factors drive decisions to use antibiotics for GPs, pharmacists and consumers, and (b) how these individuals discount the future. Factors will be gleaned from published literature and from a qualitative phase using semi-structured interviews, to inform the development of Discrete Choice Experiments (DCEs). Three DCEs will be constructed – one for each group of interest – to allow investigation of which factors are more important in influencing (a) GPs to prescribe antibiotics, (b) consumers to seek antibiotics, and (c) pharmacists to fill legally valid but old or repeat prescriptions of antibiotics. Regression analysis will be conducted to understand the relative importance of these factors. A Time Trade Off exercise will be developed to investigate how these individuals discount the future, and whether GPs and pharmacists display the same extent of discounting the future, as consumers. Expected Results Findings from the DCEs will provide an insight into which factors are more important in driving decision making in antibiotic use for GPs, pharmacists and consumers. Findings from the Time Trade Off exercise will show what individuals are willing to trade for preserving the miracle of antibiotics. Conclusion The emergence of antibiotic resistance is inevitable. This research will expand on what is currently known about influencing desired behaviour change in antibiotic use, in the fight against antibiotic resistance. Real World Implications Research findings will contribute to existing national programs to bring about a reduction in inappropriate use of antibiotic in Australia. Specifically, influencing (1) how key messages and public health campaigns are crafted to increase health literacy, and (2) clinical education and empowerment of GPs and pharmacists to play a more responsive role as stewards of antibiotic use in the community.

Socially inclusive learning in a community setting

People with mental health problems, learning difficulties and poor literacy and numeracy are at risk of social exclusion including homelessness. They are often disconnected from the Vocational Education and Training (VET) system, with few opportunities for education and employment. Academic research has demonstrated a link between literacy and numeracy and social inclusion, however, the pathways to enact this are not well understood. This report presents insights into how a community based adult literacy program in West End, Brisbane, was first established and has since evolved into a successful model of what we are calling ‘socially inclusive learning’. The research informing the report was conducted as a twelve-month study from April 2013 to April 2014 funded through a partnership involving Anglicare Southern Queensland, A Place to Belong and the School of Public Health and Social Work, Queensland University of Technology. The research was conducted by Greg Marston and Jeffrey Johnson- Abdelmalik. The aim of the study was to clarify the principles, practice and methodology of the Reading and Writing group (hereafter RAW) and identify the characteristics of RAW that support the social inclusion of the individual being provided literacy learning. The questions guiding the research included: • What are the key principles and practices of the RAW model? • How does the acquisition of literacy and numeracy skills contribute to the recovery of people with mental health and other issues? • How can the acquisition of literacy and numeracy skills support people’s social inclusion, including achieving employment and further education outcomes? A related aim of the project was to document how this community based literacy and numeracy program operates so that other organisations with an interest in addressing similar needs can learn from the model, particularly organisations that co-locate support and education and organisations that adopt a recovery approach when working with people with mental health challenges and intellectual and psychiatric disabilities. The report highlights the background to RAW, the learning philosophy of RAW, the profile of the participants in the program and the various roles and responsibilities and structure that supports the work of RAW. The report presents perspectives from the teachers, student participants and tutors on how the group is designed and the principles implemented.

“Well, hang on, they’re actually much better than that!” : disrupting dominant discourses of deficit about English language learners in senior high school English

This paper explores how four English teachers position their English language learners for critical literacy within senior high school curriculum in Queensland, Australia. Such learners are often positioned, even by their teachers, within a broader “deficit discourse” that claims they are inherently lacking the requisite knowledge and skills to engage with intransigent school curricula. As such, English language learners’ identity formation is often constrained by deficit views that can ultimately see limited kinds of literacy teaching offered to them. Using Fairclough’s (2003) critical discourse analysis method, analysis of 16 interviews with the teachers was conducted as part of a larger, critical instrumental case study in two state high schools during 2010. Five competing discourses were identified: deficit as lack; deficit as need; learner “difference” as a resource; conceptual capacity for critical literacy; and linguistic, cultural and conceptual difficulty with critical literacy. While a deficit view is present, counter-hegemonic discourses also exist in their talk. The combination of discourses challenges monolithic deficit views of English language learners, and opens up generative discursive territory to position English language learners in ways other than “problematic”. This has important implications for how teachers view and teach English language learners and their capacity for critical literacy work in senior high school classrooms.

Explicit finite element modelling of bridge girder bearing pedestals

Bridge girder bearings rest on pedestals to transfer the loading safely to the pier headstock. In spite of the existence of industry guidelines, due to construction complexities, such guidelines are often overlooked. Further, there is paucity of research on the performance of pedestals, although their failure could cause exorbitant maintenance costs. Although reinforced concrete pedestals are recommended in the industry design guidelines, unreinforced concrete and/ or epoxy glue pedestals are provided due to construction issues; such pedestals fail within a very short period of service. With a view to understanding the response of pedestals subject to monotonic loading, a three-dimensional nonlinear explicit finite element micro-model of unreinforced and reinforced concrete pedestals has been developed. Contact and material nonlinearity have been accounted for in the model. It is shown that the unreinforced concrete pedestals suffer from localised edge stress singularities, the failure of which was comparable to those in the field. The reinforced concrete pedestals, on the other hand, distribute the loading without edge stress singularity, again conforming to the field experience.

Trashtopia by Maison Briz Vegas

Description of the Work Trashtopia was a fashion exhibition at Craft Queensland’s Artisan gallery showcasing outfits made entirely from rubbish materials. The exhibition was part of an on-going series by the Queensland Fashion Archives, called Remember or Revive. Maison Briz Vegas designers, Carla Binotto and Carla van Lunn created a dystopian beach holiday tableau referencing mid-century Californian and Gold Coast beach culture and style, and today’s plastic pollution of the world’s oceans. The display engaged a popular audience with ideas about environmental destruction and climate change while bringing twentieth and twenty-first century consumer and leisure culture into question. The medium of fashion was used as a means of amusement and provocation. The fashion objects and installation questioned current mores about the material value of rubbish and the installation was also a work of environmental activism. Statement of the Research Component The work was framed by critical reflections of contemporary consumer culture and research fields questioning value in waste materials and fashion objects. The work is situated in the context of conceptual and experimental fashion design practice and fashion presentation. The exhibited work transgressed the conventional production methods and material choice of designer fashion garments, for example, discarded plastic shopping bags were painstakingly shredded to mimic ostrich feathers. The viewer was prompted to reflect on the materiality of rubbish and its potential for transformation. The exhibition also sits in the context of culture jamming and contemporary activist practice. The work references and subverts twentieth century beach holiday culture, contrasting resort wear with a contemporary picture of plastic pollution of the oceans and climate change. Hawaiian style prints contained a playful and dark narrative of dying marine-life and the viewer was invited to take a “Greetings from Trashtopia” postcard depicting fashion models floating in oceans of plastic rubbish. This reflective creative practice sought to address the question of whether fashion made from recycled rubbish materials can critically and emotionally engage viewers with questions about contemporary consumer culture and material value. This work presents an innovative model of fashion design practice in which rubbish materials are transformed into designer garments and rubbish is placed centre stage in the public presentation of the designs. In overturning the traditional model of fashion presentation, the viewer is also given a deeper connection to the recycling process and complex ideas of waste and value. In 2015 two outfits from the exhibition were selected, along with works from three leading Australian fashion labels, and four leading New Zealand labels, for a commemorative ANZAC fashion collection shown at iD Dunedin Fashion Week. The show titled, “Together Alone, revisited” reprised an Australian and New Zealand fashion exhibition first held at the National Gallery of Victoria in 2009.

Comparison of eight published lumbar spine finite element models

Due to its ability to represent intricate systems with material nonlinearities as well as irregular loading, boundary, geometrical and material domains, the finite element (FE) method has been recognized as an important computational tool in spinal biomechanics. Current FE models generally account for a single distinct spinal geometry with one set of material properties despite inherently large inter-subject variability. The uncertainty and high variability in tissue material properties, geometry, loading and boundary conditions has cast doubt on the reliability of their predictions and comparability with reported in vitro and in vivo values. A multicenter study was undertaken to compare the results of eight well-established models of the lumbar spine that have been developed, validated and applied for many years. Models were subjected to pure and combined loading modes and their predictions were compared to in vitro and in vivo measurements for intervertebral rotations, disc pressures and facet joint forces. Under pure moment loading, the predicted L1-5 rotations of almost all models fell within the reported in vitro ranges; their median values differed on average by only 2° for flexion-extension, 1° for lateral bending and 5° for axial rotation. Predicted median facet joint forces and disc pressures were also in good agreement with previously published median in vitro values. However, the ranges of predictions were larger and exceeded the in vitro ranges, especially for facet joint forces. For all combined loading modes, except for flexion, predicted median segmental intervertebral rotations and disc pressures were in good agreement with in vivo values. The simulations yielded median facet joint forces of 0 N in flexion, 38 N in extension, 14 N in lateral bending and 60 N in axial rotation that could not be validated due to the paucity of in vivo facet joint forces. In light of high inter-subject variability, one must be cautious when generalizing predictions obtained from one deterministic model. This study demonstrates however that the predictive power increases when FE models are combined together. The median of individual numerical results can hence be used as an improved tool in order to estimate the response of the lumbar spine.

English as identity formation

Literate practices and identities matter, those of both students and their teachers. There is considerable research exploring the discursive construction of students’ literacy practices and identities and the discursively mediated identities of literacy and English teachers. As Moje and Luke (2009) note, how identity is viewed influences and is influenced by the way literacy is viewed. Teachers’ literate identities and conceptualisations of literacy shape what counts as literacy in their classrooms, but also frame, shape and often limit students’ identities, both as readers and as writers (Hall, 2012).

Revisiting borehole stresses in anisotropic elastic media : comparison of analytical versus numerical solutions

We present a rigorous validation of the analyticalAmadei solution for the stress concentration around arbitrarily orientated borehole in general anisotropic elastic media. First, we revisit the theoretical framework of the Amadei solution and present analytical insights that show that the solution does indeed contain all special cases of symmetry, contrary to previous understanding, provided that the reduced strain coefficients β11 and β55 are not equal. It is shown from theoretical considerations and published experimental data that the β11 and β55 are not equal for realistic rocks. Second, we develop a 3D finite-element elastic model within a hybrid analyticalnumerical workflow that circumvents the need to rebuild and remesh the model for every borehole and material orientation. Third, we show that the borehole stresses computed from the numerical model and the analytical solution match almost perfectly for different borehole orientations (vertical, deviated and horizontal) and for several cases involving isotropic and transverse isotropic symmetries. It is concluded that the analytical Amadei solution is valid with no restrictions on the borehole orientation or elastic anisotropy symmetry.

El Aprendizaje Informado

Welcome to Informed Learning. If you have opened this book, it is probably because you are interested in how people learn. It may also be because you are interested in how learners interact with their information environment and would like to help them do so in ways that help them learn better. What should we teach and how, so that our students will use information successfully, creatively and responsibly in their journey as lifelong learners? Informed learning provides a unique perspective on helping students become successful learners in our rapidly evolving information environments. It presents a new framework for informed learning, that will enable teachers, librarians, researchers and teacher-researchers to work together as they continue to respond to the need to help students use information to learn. Do you want to help your students engage with the information practices of their discipline or chosen profession? Are you looking for ideas to invigorate and refresh your curriculum? Are you looking for ways to help your students write better essays or search the internet more successfully? Are you looking for strategies to enhance your research supervision? Are you trying to discover how information literacy and information literacy education can contribute to academic curriculum? Informed Learning can help you. Informed learning is using information, creatively and reflectively, in order to learn. It is learning that draws on the different ways in which we use information in academic, professional and community life; and it is learning that draws on emerging understanding of our varied experiences of using information to learn. Indeed, we cannot learn without using information. It is problemetising the interdependence between information use and learning that is the foundation of this book. Most of the time we take for granted that aspect of learning which we call information use. What might happen to the learning experience if we attend to it? Informed Learning examines research into the experience of using information to learn in academic, workplace and community contexts, that can be used to inform learning and learning design at many levels. It draws on contemporary higher education teaching and learning theory to suggest ways forward for a learning agenda that values the need for engaging with the wider world of information. In doing so, it offers a new and unified framework for implementing curriculum that recognises the importance of successful, creative and reflective information use as a strategy for learning as well as a learning outcome; and proposes a research agenda that will continue to inform learning. Informed Learning reconceptualises information literacy as being about engaging in information practices in order to learn; engaging with the different ways of using information to learn. Based on the author’s work in developing the seven faces of information literacy, it proposes the need for teaching and learning to 1) bring about new ways of experiencing and using information, and 2) engage students with those information practices relevant to their discipline or profession. This book is written for a diverse audience of educators from many disciplines, curriculum designers, researchers, and administrators. While this book both establishes a new approach to learning design and an associated research agenda, it is also intended to be practical. I have sought to ground the ideas in practice through: • using Steve and Jane as academics from different disciplines on a journey; experiencing the implementation of informed learning; • using examples from the literature and personal experience; • using reflective questions towards the end of each chapter. In this book you will find many examples of how people experience information use as they go about learning in different contexts. The research reported here shows that as people go about learning they interact with information in different ways. They may be learning about a content area in a formal context, they may be engaged in informal learning as they go about their everyday work, or they may be learning through doing original research. The emphasis on experience and ways of seeing comes from the work of researchers into student learning such as Ference Marton, Paul Ramsden, Shirley Booth, Michael Prosser, Keith Trigwell and others who have shown that, if we are to help students learn, we must first be aware of how they experience those aspects of the world about which they are learning. Different ways of reading this book The first three chapters of this book establish the broad theoretical framework for informed learning; and the remaining chapters consider the out workings of this in a range of contexts. If you want to browse the general directions of this book, read the narratives at the start of each chapter. If you want to see how the book might influence your practice, read the narratives and the reflective questions at the end of each chapter. If you want to help your students become informed learners in their discipline or profession, focus on chapters one, two, three and five. If you are looking for help with students engaged in information practices such as internet searching or essay writing, focus on chapters one, three and four. If you are interested in informed learning in the community or workplace, focus on chapters one, two, three and six. If you want to help your research students become informed learners, focus on chapters one, two, three, seven and eight. If you are working with colleagues to promote information literacy education and are looking for ideas, read chapter nine. If you are interested in researching informed learning read chapter ten

The life of data: Evolving national testing

To this point, the collection has provided research-based, empirical accounts of the various and multiple effects of the National Assessment Program – Literacy and Numeracy (NAPLAN) in Australian schooling as a specific example of the global phenomenon of national testing. In this chapter, we want to develop a more theoretical analysis of national testing systems, globalising education policy and the promise of national testing as adaptive, online tests. These future moves claim to provide faster feedback and more useful diagnostic help for teachers. There is a utopian testing dream that one day adaptive, online tests will be responsive in real time providing an integrated personalised testing, pedagogy and intervention for each student. The moves towards these next generation assessments are well advanced, including the work of Pearson’s NextGen Learning and Assessment research group, the Organization for Economic Co-operation and Development’s (OECD) move into assessing affective skills and the Australian Curriculum, Assessment and Reporting Authority’s (ACARA) decision to phase in NAPLAN as an online, adaptive test from 2017...

National testing from an Australian perspective

Introduction This book examines a pressing educational issue: the global phenomenon of national testing in schooling and its vernacular development in Australia. The Australian National Assessment Program – Literacy and Numeracy (NAPLAN), introduced in 2008, involves annual census testing of students in Years 3, 5, 7 and 9 in nearly all Australian schools. In a variety of ways, NAPLAN affects the lives of Australia’s 3.5 million school students and their families, as well as more than 350,000 school staff and many other stakeholders in education. This book is organised in relation to a simple question: What are the effects of national testing for systems, schools and individuals? Of course, this simple question requires complex answers. The chapters in this edited collection consider issues relating to national testing policy, the construction of the test, usages of the testing data and various effects of testing in systems, schools and classrooms. Each chapter examines an aspect of national testing in Australia using evidence drawn from research. The final chapter by the editors of this collection provides a broader reflection on this phenomenon and situates developments in testing globally...

Local experiences, global similarities: Teacher perceptions of the impacts of national testing

Since 2008, Australian schoolchildren in Years 3, 5, 7 and 9 have sat a series of tests each May designed to assess their attainment of basic skills in literacy and numeracy. These tests are known as the National Assessment Program – Literacy and Numeracy (NAPLAN). In 2010, individual school NAPLAN data were first published on the MySchool website which enables comparisons to be made between individual schools and statistically like schools across Australia. NAPLAN represents the increased centrality of the federal government in education, particularly in regards to education policy. One effect of this has been a recast emphasis of education as an economic, rather than democratic, good. As Reid (2009) suggests, this recasting of education within national productivity agendas mobilises commonsense discourses of accountability and transparency. These are common articles of faith for many involved in education administration and bureaucracy; more and better data, and holding people to account for that data, must improve education...