Digital videos in financial accounting: A sociocognitive approach to learning

Understanding the important concepts necessary to undertake the preparation of consolidated financial statements has proven challenging for many accounting undergraduate students. As a result, the development of multimedia modelling concepts such as acquisition analysis, business combination valuation entries, reacquisition entries and intragroup transactions were embedded within an e-learning environment. The principle of modelling, derived from social cognitive theory, was applied to the design of the multimedia. A study was conducted to gauge the effectiveness of the approach and consider student perceptions with regard to learning through this approach. Quantitative data were collected from accounting undergraduate students (n= 464) enrolled across three different cohorts including international campuses (n=386), an Australian campus (n=49) and a distance education cohort (n=29). Analyses were undertaken to show significant differences between these cohorts. This research paper presents findings that indicate a positive and significant association between the number of times the videos were accessed, and the assignment score (p<0.05) was evident, suggesting that students that referred to the videos relatively frequently were able to utilise the knowledge gained from the videos to assist them in completing the assignment.

Optimal maintenance policy for equipment subject to random deterioration and random failure A modern control theory approach.

The stochastic version of Pontryagin's maximum principle is applied to determine an optimal maintenance policy of equipment subject to random deterioration. The deterioration of the equipment with age is modelled as a random process. Next the model is generalized to include random catastrophic failure of the equipment. The optimal maintenance policy is derived for two special probability distributions of time to failure of the equipment, namely, exponential and Weibull distributions Both the salvage value and deterioration rate of the equipment are treated as state variables and the maintenance as a control variable. The result is illustrated by an example

Variability of Indian summer monsoon rainfall in daily data from gauge and satellite

It has long been thought that tropical rainfall retrievals from satellites have large errors. Here we show, using a new daily 1 degree gridded rainfall data set based on about 1800 gauges from the India Meteorology Department (IMD), that modern satellite estimates are reasonably close to observed rainfall over the Indian monsoon region. Daily satellite rainfalls from the Global Precipitation Climatology Project (GPCP 1DD) and the Tropical Rainfall Measuring Mission (TRMM) Multisatellite Precipitation Analysis (TMPA) are available since 1998. The high summer monsoon (June-September) rain over the Western Ghats and Himalayan foothills is captured in TMPA data. Away from hilly regions, the seasonal mean and intraseasonal variability of rainfall (averaged over regions of a few hundred kilometers linear dimension) from both satellite products are about 15% of observations. Satellite data generally underestimate both the mean and variability of rain, but the phase of intraseasonal variations is accurate. On synoptic timescales, TMPA gives reasonable depiction of the pattern and intensity of torrential rain from individual monsoon low-pressure systems and depressions. A pronounced biennial oscillation of seasonal total central India rain is seen in all three data sets, with GPCP 1DD being closest to IMD observations. The new satellite data are a promising resource for the study of tropical rainfall variability.

Orbit perturbation theory of beam-plasma instability

The nonlinear theory of the instability caused by an electron beam-plasma interaction is studied. A nonlinear analysis has been carried out using many-body methods. A general formula for a neutral collisionless plasma, without external fields, is derived. This could be used for calculating the saturation levels of other instabilities. The effect of orbit perturbation theory on the beam-plasma instability is briefly reviewed.

Application of molecular orbital theory to the interpretation of x-ray absorption spectra of platinum complexes

X-ray LIII-absorption edges of platinum in nine octahedral complexes have been recorded using a bent crystal spectrograph. The edge features of the discontinuities have been interpreted with the help of qualitative molecular orbital diagrams. A correlation between the energy separation of the first two absorption maxima and the spectrochemical series of the ligands has been arrived at.

Organizational affordances: A structuration theory approach to affordances

Affordance is an important concept in the field of human–computer interaction. There are various interpretations of affordances, often extending the original notion of James J. Gibson. Often the treatment of affordances in the current human–computer interaction literature has been a one-to-one relationship between a user and an artefact. We believe that the social and cultural contexts within which an artefact is situated affect the way in which the artefact is used and the notion of affordance needs to be seen as a dynamic, always emerging relationship between people and their environment. Using a Structuration Theory approach, we conceptualize the notion of affordance at a much broader level, encompassing social and cultural aspects. We suggest that affordances should be seen at three levels: single user, organizational (or work group) and societal. Focusing on the organizational level affordances, we provide details of several important factors that affect the emergence of affordances. - This article provides a new perspective on the discourse of affordance with the use of Structuration Theory. - It shows how affordance can be understood as ‘use’ in situated practices (i.e. ‘technology-in-practice’) - The Structuration Theory approach to affordances is showcased using two case studies.

Theory of CO2-laser induced x-ray emission from high density gaseous targets

Abstract is not available.

Theory of Non-linear Waves in Multi-dimensions: with Special Reference to Surface Water Waves

The surface water waves are "modal" waves in which the "physical space" (t, x, y, z) is the product of a propagation space (t, x, y) and a cross space, the z-axis in the vertical direction. We have derived a new set of equations for the long waves in shallow water in the propagation space. When the ratio of the amplitude of the disturbance to the depth of the water is small, these equations reduce to the equations derived by Whitham (1967) by the variational principle. Then we have derived a single equation in (t, x, y)-space which is a generalization of the fourth order Boussinesq equation for one-dimensional waves. In the neighbourhood of a wave froat, this equation reduces to the multidimensional generalization of the KdV equation derived by Shen & Keller (1973). We have also included a systematic discussion of the orders of the various non-dimensional parameters. This is followed by a presentation of a general theory of approximating a system of quasi-linear equations following one of the modes. When we apply this general method to the surface water wave equations in the propagation space, we get the Shen-Keller equation.

Foreword for "Critical Literacy Practice: Applications of Critical Theory in Diverse Settings"

Given the impact of standardization and high-stakes testing on literacy education policy internationally, it is encouraging to read fresh accounts of critical literacy in practice being enacted in many different educational contexts. Critical Literacy Practice: Applications of Critical Theory in Diverse Settings delivers what its title promises, namely, serious scholarly accounts of educators working to practice critical literacy and address the complexity that it entails. Importantly, the contributors include both recognized and emerging researchers in critical literacy studies. Critical literacy needs input from culturally diverse and new scholars to address crucial and unfamiliar issues as well as perennial injustices relating to poverty, race, ethnicity, gender, sexuality, and location...

The Systems Theory Framework of career development: 20 years of contribution to theory and practice

The development and sustained contribution of the Systems Theory Framework to career development theory and practice is well documented in national and international literatures. In addition to its contribution to theory integration, it has added to the growing literature on connecting career theory and practice, in particular for non-Western populations. In addition, it has been the basis of the development of a broad array of constructivist approaches to career counselling, and indeed specific reflective career assessment activities. This article begins with a brief history of the Systems Theory Framework which is then followed by a rationale for its development. The contribution of the Systems Theory Framework to theory and practice is then described prior to concluding comments by the authors.

The Systems Theory Framework of career development: Applications to career counselling and career assessment

Since its inception, the Systems Theory Framework of career development has afforded ready translation into practice, especially into career counselling and qualitative career assessment. Through its clearly articulated constructs and the clarity of its diagrammatic representation, the Systems Theory Framework has facilitated the development of qualitative career assessment instruments as well as a quantitative measure. This article briefly overviews these practical applications of the Systems Theory Framework as well as its application in career counselling through a story telling approach. The article concludes by offering a synthesis of and considering future directions for the Systems Theory Framework’s practical applications.

Applying urban morphology theory to design practice

The aim of this paper is to investigate the relationship between research and design through an applied example of how architects can approach the design for a building guided by data derived from morphological research. An Expert Focus Group consisting of nine leading architects and urban designers from Brisbane, Australia was given the task of testing this proposition. Analysis of the workshop outcomes are examined, and the design drawings of each participant are assessed to determine the relative congruence of the design proposals within the morphological commodity of the specific context. In addition, qualitative data, captured through verbal and written feedback is assessed highlighting the participants' observations and experiences of the workshop. This paper makes a contribution to the current debate within the field on the opportunities of integrating research with practice.