M-learning in an off-campus environment : using iPods in accounting education

The widening availability of the internet and the popularity of handheld devices such as Apple’s iPod are creating a generation of tech-savvy students who are becoming more demanding for innovative ways of accessing information. In this study thirty iPods were distributed to students studying an exclusively online graduate level accounting program at a mid-sized Australian university. The students were required to use their iPods as part of the course’s online learning environment. At the end of the semester students were given two questionnaires: (1) to illicit their opinions on the usefulness of the iPod as a learning tool, and (2) to establish their learning styles (using a VARK© questionnaire). The findings indicate that flexibility the perceived benefit of using iPods allowing more efficient and effective study time. In particular the mobility (m-learning) that allowed students to take advantage of what would otherwise be down-time such as travelling on public transport. Disadvantages related to the difficulty in reading text on a small screen and the ability to move to particular parts of a recorded lecture with precision. These comments were consistent for all demographics however students with a more visual learning style rated the iPod more important to their learning than other students. This study involved a small sample but the generally positive response to the use of iPods indicates that there would be value in further studies with larger groups.

Incorporation of a hybrid cooling system in water cooled power stations to reduce water and energy consumptions

Water shortage is a major problem facing the power industry in many nations around the world. The largest consumer of water in most power plants is the wet cooling tower. To assist water and energy saving for thermal power stations using conventional evaporative wet cooling towers, a hybrid cooling system is proposed in this paper. The hybrid cooling system may consists of all or some of an air pre-cooler, heat pump, heat exchangers, and adsorption chillers together with the existing cooling tower. The hybrid cooling system described in the paper, consisting of a metal hydride heat pump operating in conjunction with the existing wet cooling tower, is capable of achieving water saving by reducing the temperature of warm water entering the cooling tower. Cooler inlet water temperatures effectively reduce the cooling load on existing towers. This will ultimately reduce the amount of water lost to the air by evaporation whilst still achieving the same cooling output. At the same time, the low grade waste energy upgraded by the metal hydride heat pump, in the process of cooling the water, can be used to replace the bleed of steam for the lower stage feed heaters which will increase overall cycle efficiency.

Governing the working population : knowledge, self and power in workplace health programs

This paper reports a case study of a workplace health programme in an international information technology company. Discourse analysis was used to identify how specific forms of knowledge create understandings of health and influence power relations between employee and organization. These forms of knowledge are shown to make employee health both visible and invisible in particular ways. Workplace health discourse encourages the employee to take responsibility for self-assessment and behaviour adjustment to become healthier employees. This is shown to be an ethical project which results in the alignment of personal and corporate goals.

An approach for wind power integration using demand side resources

Renewable energy resources, especially wind power, are expected to provide a considerable portion of the world energy requirements in the near future. Large-scale wind power penetration impacts the electricity industry in many aspects and raises a number of technical challenges for the electricity network. A day-ahead network-constrained market clearing formulation is proposed which considers demand side resources. The proposed approach can provide flexible load profile and reduce the need for ramp up/down services by the conventional generators. This method can potentially facilitate a large penetration of wind power by shifting the wind power generation from the off-peak periods to the high-peak hours. The validity of the proposed approach has been verified using the IEEE 30 bus and 57 bus test systems.

Analyzing track sprint cyclists' performances using position-specific maximal-torque and power-cadence relationships

Previous studies have demonstrated the importance of maximal Torque-Cadence (T-C) and Power-Cadence (P-C) relationships, for the performances of world class track sprint cyclists. If these relationships are affected by the function of the lower limb muscles, the ability of cyclists to generate torque and power at a given cadence may vary depending on their riding position. During sprint events (individual and team sprints and Keirin), cyclists alternate between standing and seated positions. The T-C and P-C relationships may change with the position adopted by the cyclists. PURPOSE: The aim of this study was to evaluate the necessity to define position specific maximal T-C and P-C relationships. METHODS: Eight junior elite track cyclists from the National Talent Identification squad undertook two inertial-load tests that consisted of four all-out sprints each. One test was undertaken at the velodrome in a standing position on a carbon fibre track bike, and the other test was completed in a seated position on an air-braked stationary ergometer. A calibrated SRM power meter interfaced to a custom instrumentation package was used for all mechanical measurements. Maximal T-C and P-C relationships were analysed to calculate maximal Torque (T0), maximal Power (Pmax) and optimal pedalling cadence (PCopt). RESULTS: All individual T-C and P-C relationships obtained for both body positions were fitted by linear regressions (r2=0.95 ± 0.02) and second order polynomials (r2=0.96 ± 0.01), respectively. T0 was higher (209 ± 2.2N.m vs. 177.0 ± 3.9N.m, p<0.05), PCopt was lower (112.5 ± 11.4rpm vs. 120.1 ± 6.7rpm, p<0.05), and Pmax was higher (1261 ± 235W vs. 1076 ± 183W, p<0.05) in standing position compared to seated position. CONCLUSION: Analysis of track sprint cyclists’ performances can be improved by the determination of position-specific maximal T-C and P-C relationships .

Leave entitlements, time off work and the household financial impacts of quarantine compliance during an H1N1 outbreak

Background The Australian state of Victoria, with 5.2 million residents, enforced home quarantine during a H1N1 pandemic in 2009. The strategy was targeted at school children. The objective of this study was to investigate the extent to which parents’ access to paid sick leave or paid carer’s leave was associated with (a) time taken off work to care for quarantined children, (b) household finances, and (c) compliance with quarantine recommendations. Methods We conducted an online and telephone survey of households recruited through 33 schools (85% of eligible schools), received 314 responses (27%), and analysed the subsample of 133 households in which all resident parents were employed. Results In 52% of households, parents took time off work to care for quarantined children. Households in which no resident parent had access to leave appeared to be less likely to take time off work (42% vs 58%, p=0.08) although this difference had only borderline significance. Among parents who did take time off work, those in households without access to leave were more likely to lose pay (73% vs 21%, p<0.001). Of the 26 households in which a parent lost pay due to taking time off work, 42% experienced further financial consequences such as being unable to pay a bill. Access to leave did not predict compliance with quarantine recommendations. Conclusions Future pandemic plans should consider the economic costs borne by households and options for compensating quarantined families for income losses.

Impact of SCIG and DFIG type wind turbine on the stability of distribution networks: Static and dynamic aspects

This paper presents potential barriers to integrate the squirrel cage induction generator (SCIG) and doubly fed induction generator (DFIG) type wind turbine in distribution networks. The analysis is carried out over a 16 bus distribution test system. Both static and dynamic analyses are performed to see the impact of two different generators on the distribution system. The simulation results show that both SCIG and DFIG type wind turbines have significant impact on the static voltage stability, power loss, and dynamic behavior of the system, which should be taken into account to improve systems performance before integrating wind generation in existing distribution networks.

Effects of load modeling in power distribution system with distributed wind generation

This paper presents the impact of different types of load models in distribution network with distributed wind generation. The analysis is carried out for a test distribution system representative of the Kumamoto area in Japan. Firstly, this paper provides static analysis showing the impact of static load on distribution system. Then, it investigates the effects of static as well as composite load based on the load composition of IEEE task force report [1] through an accurate time-domain analysis. The analysis shows that modeling of loads has a significant impact on the voltage dynamics of the distribution system with distributed generation.

Applications of redundancy analysis for the detection of chemical response patterns to air pollution in lichen

The lichens Ramalina celastri (Spreng.) Krog & Swinsc., Punctelia microsticta (Müll. Arg.) Krog and Canomaculina pilosa (Stizenb.) Elix & Hale were transplanted simultaneously to 17 urban-industrial sites in a northwestern area of Córdoba city, Argentina. The transplantation sites were set according to different environmental conditions: traffic, industries, tree cover, building height, topographic level, position in the block and distances from the river and from the power plant. Three months later, chlorophyll a, chlorophyll b, phaeophytin a, soluble proteins, hydroperoxy conjugated dienes, malondialdehyde concentration and sulfur accumulation were determined, and a pollution index was calculated for each sampling site. Redundancy analysis was applied to detect the variation pattern of the lichen variables that can be 'best' explained by the environmental variables considered. The present study provides information about both the specific pattern response of each species to atmospheric pollution, and environmental conditions that determine it. As regards pollutants emission sources R. celastri showed a chemical response associated mainly with pollutant released by the power plant and traffic. P. microsticta and C. pilosa responded mainly to industrial sources. Regarding environmental conditions that affect the spreading of air pollutants and their incidence on the bioindicator, the topographic level and tree cover surrounding the sampling site were found to be important for R. celastri, tree cover surrounding the sampling site and the building height affected P. microsticta, while building height did so for C. pilosa.

Biocompatible ionic liquid-biopolymer electrolyte-enabled thin and compact magnesium-air batteries.

With the surge of interest in miniaturized implanted medical devices (IMDs), implantable power sources with small dimensions and biocompatibility are in high demand. Implanted battery/supercapacitor devices are commonly packaged within a case that occupies a large volume, making miniaturization difficult. In this study, we demonstrate a polymer electrolyte-enabled biocompatible magnesium-air battery device with a total thickness of approximately 300 μm. It consists of a biocompatible polypyrrole-para(toluene sulfonic acid) cathode and a bioresorbable magnesium alloy anode. The biocompatible electrolyte used is made of choline nitrate (ionic liquid) embedded in a biopolymer, chitosan. This polymer electrolyte is mechanically robust and offers a high ionic conductivity of 8.9 × 10(-3) S cm(-1). The assembled battery delivers a maximum volumetric power density of 3.9 W L(-1), which is sufficient to drive some types of IMDs, such as cardiac pacemakers or biomonitoring systems. This miniaturized, biocompatible magnesium-air battery may pave the way to a future generation of implantable power sources.

Women's preferences for selective estrogen reuptake modulators: an investigation using the time trade off technique

PurposeSelective Estrogen Receptor Modulators (SERMs) reduce the risk of breast cancer for women at increased risk by 38%. However, uptake is extremely low and the reasons for this are not completely understood. The aims of this study were to utilize time trade-off methods to determine the degree of risk reduction required to make taking SERMs worthwhile to women, and the factors associated with requiring greater risk reduction to take SERMs. MethodsWomen at increased risk of breast cancer (N = 107) were recruited from two familial cancer clinics in Australia. Participants completed a questionnaire either online or in pen and paper format. Hierarchical multiple linear regression analysis was used to analyze the data. ResultsOverall, there was considerable heterogeneity in the degree of risk reduction required to make taking SERMs worthwhile. Women with higher perceived breast cancer risk and those with stronger intentions to undergo (or who had undergone) an oophorectomy required a smaller degree of risk reduction to consider taking SERMs worthwhile. ConclusionWomen at increased familial risk appear motivated to consider SERMs for prevention. A tailored approach to communicating about medical prevention is essential. Health professionals could usefully highlight the absolute (rather than relative) probability of side effects and take into account an individual’s perceived (rather than objective) risk of breast cancer.

Thermoelectric fabrics: toward power generating clothing.

Herein, we demonstrate that a flexible, air-permeable, thermoelectric (TE) power generator can be prepared by applying a TE polymer (e.g. poly(3,4-ethylenedioxythiophene):poly(4-styrenesulfonate)) coated commercial fabric and subsequently by linking the coated strips with a conductive connection (e.g. using fine metal wires). The poly(3,4-ethylenedioxythiophene):poly(4-styrenesulfonate) coated fabric shows very stable TE properties from 300 K to 390 K. The fabric device can generate a TE voltage output (V) of 4.3 mV at a temperature difference (ΔT) of 75.2 K. The potential for using fabric TE devices to harvest body temperature energy has been discussed. Fabric-based TE devices may be useful for the development of new power generating clothing and self-powered wearable electronics.

The power of Australian small accounting firms’ unethical exposure

Purpose– The purpose of this paper is to investigate small business owner/manager’s exposure to unethical behavior, and to examine the influence of unethical exposure on organizational intention to implement ethical policies and practices.

Design/methodology/approach– Using a sample of 209 Australian small accounting firms with a path analysis, this paper adopts a modified ethical decision-making model to test the relationship between exposure and personal attitudes toward unethical behavior, and the relationship between exposure and intentions to implement ethical policies and practices at firm level.

Findings– The results show that increased exposure to unethical behavior triggered stronger personal attitudes with small accounting firm owners/managers tending toward accepting unethical behavior. In contrast, at the firm level, more exposure to unethical behavior creates cautious overtones and motivates owners/managers to take action and implement more ethical policies, with the underlying aim of addressing serious ethical issues.

Research limitations/implications– The study tests the ethical decision-making model but focuses only on three constructs (i.e. exposure, attitude and response). The aim is to examine whether extensive exposure to unethical behavior would change personal attitudes toward accepting such behavior, and whether unethical exposure would trigger firm owner/managers to take action and address the ethical dilemma by establishing some ethical guidelines. Other important variables (such as subjective norm, personal locus of control) embedded in the ethical decision-making model should be included in future research.

Practical implications– The study draws attention to ethical dilemmas encountered by many small accounting professionals and their organizations. It addresses the importance of upholding the ethical standard and avoiding the extensive exposure to unethical behavior. It also emphasizes the needs for small businesses to establish some ethical policies and practices.

Originality/value– The paper is purposely set out to reduce the gap in studying how small accounting firms make decisions in implementing their ethical policies and practices to address the rampant ethical dilemma faced by their employees as a result of many corporate scandals and financial crises of the past decade. The results are particularly valuable for small accounting firm owners/managers. The findings also have educational and policy implications.