The Routledge companion to accounting and risk

To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts.

Surface irregularity factor as a parameter to evaluate the fatigue damage state of CFRP

This work presents an optical non-contact technique to evaluate the fatigue damage state of CFRP structures measuring the irregularity factor of the surface. This factor includes information about surface topology and can be measured easily on field, by techniques such as optical perfilometers. The surface irregularity factor has been correlated with stiffness degradation, which is a well-accepted parameter for the evaluation of the fatigue damage state of composite materials. Constant amplitude fatigue loads (CAL) and realistic variable amplitude loads (VAL), representative of real in- flight conditions, have been applied to “dog bone” shaped tensile specimens. It has been shown that the measurement of the surface irregularity parameters can be applied to evaluate the damage state of a structure, and that it is independent of the type of fatigue load that has caused the damage. As a result, this measurement technique is applicable for a wide range of inspections of composite material structures, from pressurized tanks with constant amplitude loads, to variable amplitude loaded aeronautical structures such as wings and empennages, up to automotive and other industrial applications.

Dairy Farm Layout and Design: Building and Yard Design, Warm Climates

The current knowledge revised in this article describes a wide range of facilities in common use on dairy cattle farms in warm climates. A dairy cattle farm consists of several facilities, such as housing system, yards, manure pits, milking center, environmental protection structures, forage storage, and several machines for different facilities. Any facility design tends to be a compromise, often between many factors, and no single solution will be optimal for all concerned.

The Economics of Adaptation to Climate Change in Coasts and Oceans: Literature Review, Policy Implications and Research Agenda

Sea level rise and other effects of climate change on oceans and coasts around the world are major reasons to halt the emissions of greenhouse gases to the maximum extent. But historical emissions and sea level rise have already begun so steps to adapt to a world where shorelines, coastal populations, and economies could be dramatically altered are now essential. This presents significant economic challenges in four areas. (1) Large expenditures for adaptation steps may be required but the extent of sea level rise and thus the expenditures are unknowable at this point. Traditional methods for comparing benefits and costs are severely limited, but decisions must still be made. (2) It is not clear where the funding for adaptation will come from, which is a barrier to even starting planning. (3) The extent of economic vulnerability has been illustrated with assessments of risks to current properties, but these likely significantly understate the risks that lie in the future. (4) Market-based solutions to reducing climate change are now generally accepted, but their role in adaptation is less clear. Reviewing the literature addressing each of these points, this paper suggests specific strategies for dealing with uncertainty in assessing the economics of adaptation options, reviews the wide range of options for funding coastal adaption, identifies a number of serious deficiencies in current economic vulnerability studies, and suggests how market based approaches might be used in shaping adaptation strategies. The paper concludes by identifying a research agenda for the economics of coastal adaptation that, if completed, could significantly increase the likelihood of economically efficient coastal adaptation.

Development and characterisation of solution processed vanadium oxide and transparent metal oxide thin films

Metal oxide thin films are important for modern electronic devices ranging from thin film transistors to photovoltaics and functional optical coatings. Solution processed techniques allow for thin films to be rapidly deposited over a range of surfaces without the extensive processing of comparative vapour or physical deposition methods. The production of thin films of vanadium oxide prepared through dip-coating was developed enabling a greater understanding of the thin film formation. Mechanisms of depositing improved large area uniform coverage on a number of technologically relevant substrates were examined. The fundamental mechanism for polymer-assisted deposition in improving thin film surface smoothness and long range order has been delivered. Different methods were employed for adapting the alkoxide based dip-coating technique to produce a variety of amorphous and crystalline vanadium oxide based thin films. Using a wide range of material, spectroscopic and optical measurement techniques the morphology, structure and optoelectronic properties of the thin films were studied. The formation of pinholes on the surface of the thin films, due to dewetting and spinodal effects, was inhibited using the polymer assisted deposition technique. Uniform thin films with sub 50 nm thicknesses were deposited on a variety of substrates controlled through alterations to the solvent-alkoxide dilution ratios and employing polymer assisted deposition techniques. The effects of polymer assisted deposition altered the crystallized VO thin films from a granular surface structure to a polycrystalline structure composed of high density small in-plane grains. The formation of transparent VO based thin film through Si and Na substrate mediated diffusion highlighted new methods for material formation and doping.

National security, surveillance and terror: Canada and Australia in comparative perspective

This edited collection brings together leading scholars to comparatively investigate national security, surveillance and terror in the early 21st century in two major western jurisdictions, Canada and Australia. Observing that much debate about these topics is dominated by US and UK perspectives, the volume provides penetrating analysis of national security and surveillance practices in two under-studied countries that reveals critical insights into current trends. Written by a wide range of experts in their respective fields, this book addresses a fascinating array of timely questions about the relationship among national security, privacy and terror in the two countries and beyond. Chapters include critical assessments of topics such as: National Security Intelligence Collection since 9/11, The Border as Checkpoint in an Age of Hemispheric Security and Surveillance, Unmanned Aerial Vehicles and Law Enforcement, as well as Federal Government Departments and Security Regimes. An engaging and empirically driven study, this collection will be of great interest to scholars of security and surveillance studies, policing, and comparative criminology.

Les représentations sociales de la langue et de l’identité frioulanes : enquête dans le secondaire

Le frioulan est une langue régionale appartenant au groupe linguistique rhéto-roman, diffusée dans la région historique du Frioul. Sa diffusion, le nombre de ses locuteurs, son histoire, le prestige de sa littérature et le statut de région autonome du Frioul-Vénétie julienne font que cette langue est encore pratiquée par de larges pans de la population. Cependant, des études sociolinguistiques entamées dès 1977 estiment à 1 % la perte annuelle en nombre de locuteurs. Pour contribuer à photographier la donne actuelle et éventuellement formuler des propositions pour contrecarrer cette dérive, nous illustrons dans cet article les résultats d’une récente enquête de terrain concernant les représentations sociales de la langue et de l’identité frioulanes auprès d’une population d’étudiants de 14 à 18 ans. Cette enquête a suivi la méthodologie de l’analyse combinée.

ESL teacher profiles of ICT integration in their classroom practices and assessment activities : a portrait viewed through the lens of some Quebec teachers’ social representations

Abstract : Information and communication technologies (ICTs, henceforth) have become ubiquitous in our society. The plethora of devices competing with the computer, from iPads to the Interactive whiteboard, just to name a few, has provided teachers and students alike with the ability to communicate and access information with unprecedented accessibility and speed. It is only logical that schools reflect these changes given that their purpose is to prepare students for the future. Surprisingly enough, research indicates that ICT integration into teaching activities is still marginal. Many elementary and secondary schoolteachers are not making effective use of ICTs in their teaching activities as well as in their assessment practices. The purpose of the current study is a) to describe Quebec ESL teachers’ profiles of using ICTs in their daily teaching activities; b) to describe teachers’ ICT integration and assessment practices; and c) to describe teachers’ social representations regarding the utility and relevance of ICT use in their daily teaching activities and assessment practices. In order to attain our objectives, we based our theoretical framework, principally, on the social representations (SR, henceforth) theory and we defined most related constructs which were deemed fundamental to the current thesis. We also collected data from 28 ESL elementary and secondary school teachers working in public and private sectors. The interview guide used to that end included a range of items to elicit teachers’ SR in terms of ICT daily use in teaching activities as well as in assessment practices. In addition, we carried out our data analyses from a textual statistics perspective, a particular mode of content analysis, in order to extract the indicators underlying teachers’ representations of the teachers. The findings suggest that although almost all participants use a wide range of ICT tools in their practices, ICT implementation is seemingly not exploited to its fullest potential and, correspondingly, is likely to produce limited effects on students’ learning. Moreover, none of the interviewees claim that they use ICTs in their assessment practices and they still hold to the traditional paper-based assessment (PBA, henceforth) approach of assessing students’ learning. Teachers’ common discourse reveals a gap between the positive standpoint with regards to ICT integration, on the one hand, and the actual uses of instructional technology, on the other. These results are useful for better understanding the way ESL teachers in Quebec currently view their use of ICTs, particularly for evaluation purposes. In fact, they provide a starting place for reconsidering the implementation of ICTs in elementary and secondary schools. They may also be useful to open up avenues for the development of a future research program in this regard.

Clínica de animais exóticos

O presente relatório tem como base o estágio curricular realizado na Clínica Veterinaria Exotics, em Barcelona, entre outubro 2015 e fevereiro de 2016, perfazendo um total de cinco meses. O estágio decorreu sob a orientação da Doutora Joana Reis e do Dr. Xavier Valls, estando inserido na área de medicina de animais exóticos. O relatório apresenta duas partes principais. Em primeiro, surge o relatório das atividades desenvolvidas durante o estágio, destacando o trabalho realizado nas diversas especialidades clínicas assim como a aprendizagem adquirida. De seguida, é apresentada uma revisão bibliográfica atualizada subordinada ao tema Insulinoma em furões destacando, para além das peculiaridades que envolvem esta espécie, as causas, o diagnóstico, as terapêuticas e os diversos desafios que esta doença origina no dia-a-dia da medicina veterinária: Abstract: Exotic animal medicine The internship, that originated this report, was conducted in an exotic animal medicine specialized clinic named Clínica Veterinaria Exotics, in Barcelona, from October 2015 to February 2016, with the supervision of professor Joana Reis and Dr. Xavier Valls. This report is comprised of two major sections: the first is a statistical study, where the clinical activities that were conducted in the many specialties of the exotic animal medicine are described, completing the analysis with a wide range of knowledge gotten from the daily routine of the clinic; as for the second part, it develops the current literature about, Insulinoma in ferrets, describing the animal’s particularities and the causes, diagnosis, therapies and challenges of this disease in the clinical veterinary medicine.

Identifying the knowledge management structures in enterprise systems projects

Enterprise System (ES) implementation and management are knowledge intensive tasks that inevitably draw upon the experience of a wide range of people with diverse knowledge capabilities. Knowledge Management (KM) has been identified as a critical success factor in ES projects. Despite the recognized importance of managing knowledge for ES benefits realization, systematic attempts to conceptualize KM-structures have been few. Where the adequacy of KM-structures is assessed, the process and measures are typically idiosyncratic and lack credibility. Using the ‘KM-process’, itself based in sociology of knowledge, this paper conceptualizes four main constructs to measure the adequacy of KM-structures. The SEM model is tested using 310 responses gathered from 27 ES installations that had implemented SAP R/3. The findings reveal six constructs for KM-structure. Furthermore, the paper demonstrates the application of KM-structures in the context of ES using the Adaptive Structuration Theory. The results demonstrate that having adequate KM-structures in place, while necessary, is not sufficient. These rules and resources must be appropriated to have greater positive influence on the Enterprise System. Furthermore, the study provides empirical support for knowledge-based theory by illustrating the importance of knowledge use/re-use (vs. knowledge creation) as the most important driver in the process of KM.

Re-booting regional planning in South East Queensland

This Issues Paper presents the outcomes of a recent seminar which addressed the theme of 'Re-Booting Regional Planning in South East Queensland'. The seminar was held at the Queensland University of Technology, Brisbane, in June 2004. The seminar brought together a wide range of state and local government, community, private sector and scholarly participants, including members of the Urban Policy Program. This report provides an overview of the context for the seminar, the problems faced by the South East Queensland region which the seminar seeks to address and indentifies outcomes and proposals for future directions arising from the seminar dicussions.

The science of assessment : identifying and predicting environmental impacts

The historical challenge of environmental impact assessment (EIA) has been to predict project-based impacts accurately. Both EIA legislation and the practice of EIA have evolved over the last three decades in Canada, and the development of the discipline and science of environmental assessment has improved how we apply environmental assessment to complex projects. The practice of environmental assessment integrates the social and natural sciences and relies on an eclectic knowledge base from a wide range of sources. EIA methods and tools provide a means to structure and integrate knowledge in order to evaluate and predict environmental impacts.----- This Chapter will provide a brief overview of how impacts are identified and predicted. How do we determine what aspect of the natural and social environment will be affected when a mine is excavated? How does the practitioner determine the range of potential impacts, assess whether they are significant, and predict the consequences? There are no standard answers to these questions, but there are established methods to provide a foundation for scoping and predicting the potential impacts of a project.----- Of course, the community and publics play an important role in this process, and this will be discussed in subsequent chapters. In the first part of this chapter, we will deal with impact identification, which involves appplying scoping to critical issues and determining impact significance, baseline ecosystem evaluation techniques, and how to communicate environmental impacts. In the second part of the chapter, we discuss the prediction of impacts in relation to the complexity of the environment, ecological risk assessment, and modelling.

Increasing relevance and interest : teaching environmental and planning law to built environment students

A new approach was taken to delivering a challenging "stewarship of land" unit to over 350 predominantly first year built environment students stewardship. The new approach involved incorporating environmental and planning law into the syllabus, exposing students to a wide range of statutes, selecting legal cases according to a et of criteria and revisiting the material using different modes of delivery and teaching resources. To evaluate the effectiveness of the new approach, the students were surveyed to elicit their learning experience and preferences. The survey found that most students perceived learning about environmental and planning law, including legal cases, worthwhile.----- Areas identified by the surcey for improvement included the perception by some students that: environmenatl and planning law is irrelevant to their discipline and future caree; studying law is dull and sometimes daunting; and the prescribed reading could be omitted.----- To address student perceptions, it is proposed to reorder the topics commencing with local, charismatic topics, while explanding international content and cases, to enlarge and enhance the repertoire of video clips to include sites of legal cawses and development projects, and to reformat the online weekly quizzes to promote reading of primary material.----- Overall, the approach to teaching environmental and planning law to built environment students, including the criteria for selecting legal cases, described in this paper, was found to be effective.

The guide to the project management body of knowledge (PMBOK Guide) : applicability and contribution to project success in Australia

The PMBOK Guide is one of the most influential publications concerning the knowledge of the project manangement. Moreover, the pervasion of this guide seems to be set to increase as the basis of accreditation - in conjunction with the increasing global trend toward obtaining project management professional status. However, despite the influence and strengthening profile of this guide, reports continue to be published that detail numerous project failures in a wide range of different industries. The PMBOK Guide comprises mainly declarative (know-what) and procedural (know-how) information. In this sense, the guide is largely normative and provides a very good example of the limitations of this approach as highlighted by proponents of a move to the genuine application of positibe theory in project management.----- The aim of this paper is to determine the applicability of the guide in Australia and to determine the extent to which project success can be attributed to the guide. Project Managers from a variety of organisations were surveyed. This postal survey yielded 48 replies. Descriptive statistics was used to assess the incidence and effectivieness of all the processes in the guide. The results indicate that there were no processes that could be considered as peripheral or as a candidate for elimination from the guide. More specifically, all the processes were identified as either a key routine process or a key selective process and positively related to the level of project success. However, the results also indicated that other major factors pertaining to causal knowledge (know-why) are, at least, equally important determinants of project success. It is concluded that declarative, procedural and causal knowledge are all valuable, and given the preponderance of the first two types of knowledge, there seems to be an urgent need to now ensure an equal quest for causal knowledge. In terms of developing causal knowledge, a good starting point would appear to be both positive theory from production and economics.

Same but different: perceptions of IMC amongst marketing communication partners in Australia

This paper examines whether two key partners in the marketing communication process, advertising and public relations’ practitioners perceive IMC in the same way. It compares perceptions across a wide range of implementation, organizational and strategic issues in IMC to test if perceptions have moved past Stage 1 of IMC development (Schultz and Kitchen 2000). Although both advertising and PR practitioners concur with each other and the literature on a wide range of perceptions of IMC, they still believe that advertising and public relations practitioners have dissimilar views about IMC. PR practitioners position themselves as a separate breed of marketing communicator, requiring divergent skills from advertising practitioners and thinking differently about IMC.