Grounded theory as foundations for methods in applied ontology

Research into domain specific ontologies is difficult to treat empirically. This is because it is difficult to ground domain ontology while simultaneously being true to its guiding philosophy or theory. Further, ontology generation is often introspective and reflective or relies on experts for ontology generation. Even those relying on expert generation lack rigour and tend to be more ad-hoc. We ask how Grounded Theory can be used to generate domain specific ontologies where appropriate high level theory and suitable textual data sources are available. We are undertaking generation of a domain ontology for the discipline of information systems by applying the Grounded Theory method. Specifically we are using Roman Ingarden’s theory of scientific works to seed a coding family and adapting the method to ask relevant questions when analysing rich textual data. We have found that a guiding ontological theory, such as Ingarden’s, can be used to seed a coding family giving rise to a viable method for generating ontologies for research. This is significant because Grounded Theory may be one of the key methods for generating ontologies where substantial uniform quality text is available to the ontologist. We also present our partial analysis of information systems research.

Fostering deep and elaborative learning and generic(soft) skill development: the strategic use of case studies in accounting education

It is vital that accounting educators take responsibility for the development of students' generic (soft) skills in conjunction with, discipline-specific skills. Research indicates that the typical learning styles of accounting students are not suited to the acquisition of generic skills. In this paper learning theory is used to provide a framework to support the use of case studies as a tool to promote appropriate learning styles and thereby enhance generic skill development. The paper details a number of strategies that may be implemented with case studies to achieve these goals. The implications for accounting educators, which are significant, are discussed.

An ecologically mixed brachiopod fauna from Changhsingian deep-water basin of South China: consequence of end-Permian global warming

The Late Permian Shaiwa Group of the Ziyun area of Guizhou, South China is a deep-water facies succession characterized by deep-water assemblages of pelagic radiolarians, foraminifers, bivalves, ammonoids and brachiopods. Here we report 20 brachiopod species in 18 genera from the uppermost Shaiwa Group. This brachiopod fauna is latest Changhsingian in age and dominated by productides. The palaeoecologic and taphonomic analysis reveals that the brachiopod fauna is preserved in situ. The attachment modes and substratum preference demonstrate that the Shaiwa brachiopod fauna comprises admixed elements of deep-water and shallow-water assemblages. The presence of the shallow-water brachiopods in the Shaiwa faunas indicates the involuntary settlement of shallow-water brachiopods. The stressed ecologic pressure, triggered by warming surface waters, restricted ecospace and short food sources, may have forced some shallow-water elements to move to hospitable deep-water settings and others to modify their habiting behaviours and exploit new ecospace in deep-water environments. We infer that the end-Permian global warming and subsequent transgression event may have accounted for the stressed environmental pressure in the shallow-water communities prior to the end-Permian mass extinction.

Soft money : private foundations of party politics

In the area of campaign financing in federal elections, one of the most controversial issues is that of soft money. Soft money refers to those funds raised by the national party organizations for use on various grassroots and party-building activities. but which are not subject to the restraints of federal campaign finance law. Critics contend that these party-building activitie, such as generic television advertising, voter registration and get-out-the vote drives, provide ancillary benefits to federal candidates and should, therefore, be subject to federal contribution and expenditure limits. Critics further argue that because these funds are not subject to federal law and do benefit federal candidates, the national parties raise monies in amounts and from sources, such as corporations and unions, that are prohibited under federal law. Efforts to gain a better understanding of soft money have been hampered by a lack of data, as the national parties were not required to disclose their soft money receipts and transactions until 1991. The purpose of this study is to analyze data recently made available in an attempt to add the import of empirical evidence to the debate over soft money. The nature, size and timing of soft money contributions are investigated and national party soft money disbursements are examined. The findings suggest that any attempts to reform the soft money system must first consider its compensatory benefits. Most prominently, this includes the extent to which soft money has promoted the resurgence of the national party organizations in the context of election politics.

Fat content of chips, quality of frying fat and deep-frying practices in New Zealand fast food outlets

Objectives: To collect baseline data on the fat content of hot chips, quality (degradation) of cooking fat, deep-frying practices and related attitudes in fast food outlets in New Zealand. To identify the key determinants of the fat content of chips and quality of cooking fat. Methods: A nationally representative sample of fast food outlets (n=150, response rate 80%) was surveyed between September 1998 and March 1999. Data collected included a questionnaire, observation of cooking practices and analysis of cooked chips and frying fat. Results: Only 8% of independent operators had formal training in deep frying practices compared with 93% of chain operators. There was a wide range of fat content of chips (5%-20%, mean 11.5%). The use of thinner chips, crinkle cut chips and lower fryer fat temperature were associated with higher chip fat content. Eighty-nine per cent of chain outlets used 6–10 mm chips compared with 83% of independent outlets that used chips ≥12 mm. A wide range of frying temperatures was recorded (136–233°C) with 58% of outlets frying outside the reference range (175–190°C). As indices of fat degradation, fat acid and polar compound values above the recommended levels occurred in 54% and 5% of outlets respectively. Operators seemed willing to learn more about best practice techniques, with lack of knowledge being the main barrier to change. Conclusions and implications: Deep frying practices could be improved through operator training and certification options. Even a small decrease in the mean fat content of chips would reduce the obesogenic impact of this popular food.

Effect of environmental flows on deep, anoxic pools

A series of field surveys were carried out on two permanent pools of the upper Glenelg River in SW Victoria, Australia. One was representative of the wider and deeper pools while the other was representative of the more-narrow and shallower pools. Both pools showed a typical seasonal cycle of warm, brackish, oxygen-poor, summer conditions and cool, oxygen-rich, low-salinity, winter conditions. The summer salinity increases were larger than expected, suggesting possible saline groundwater inflow from unidentified springs. Both pools contained anoxic water in their deeper sections but this was permanent only in the deeper pool. A simple model of the flushing rate of such anoxic pools subject to flows, such as environmental flow releases, was developed, based on an energy balance between the potential energy required to lift the anoxic layer and the kinetic energy derived from the river flow. The results were tested against and in agreement with the field measurements. The model also suggests that the anoxic layers are resilient to all but the largest environmental flows.

Cadaveric vs. live-donor kidney transplants : theoretical foundations of interaction between institutions and inequality

In 1991, the World Health Assembly approved a set of Guiding Principles which emphasize voluntary donation, non-commercialization and a preference for cadavers over living donors” (World Health Organization). The objective of this paper is to identify the factors that affect the ratio of cadaveric transplants to all transplants. This paper first provides informational background on problems surrounding kidney transplants and then uses a theoretical framework which employs standard economic assumptions but incorporates a setup where the persons needing kidneys can obtain it from their compatible relatives or purchase it from individuals who are willing to sell one of their kidneys. The methods of economic theoretical analyses are used where following definitions and assumptions some conclusions are drawn. This paper finds that factors such as inequality, rule of law and religion have significant effect on the ratio of cadaveric transplants to all transplants. The paper concludes that improvement in equality and in rule of law will increase the use of cadaveric kidney transplants. In addition, fighting religious beliefs against cadaveric kidney transplants too will lead to a higher ratio of cadaveric transplants to all transplants.