United we stand, divided we fall: the failure of an accounting information system in a major radiology provider

This article explores the way in which a major Australian radiology organization implemented a complex accounting information system and how workers in the 72 radiology practises that had to use it resisted the change. The study reports on the issues that led to the circumvention of the system by individuals and, after only three years, complete withdrawal of the accounting information system by the parent organization. This article has implications for firms in the health care and other sectors considering implementing new accounting information systems. Organizations need to incorporate change management techniques and provide open communication to all stakeholders to minimize disruption and potential problems.

Verifiability in Markets for Credence Goods

Theory predicts that efficiency prevails on credence goods markets if customers are able to verify which quality they receive from an expert seller. In a series of experiments with endogenous prices we observe that variability fails to result in efficient provision behavior and leads to very similar results as a setting without variability. Some sellers always provide appropriate treatment even if own money maximization calls for over- or undertreatment. Overall our endogenous price-results suggests that both inequality aversion and a taste for efficiency play an important role for experts provision behavior. We contrast the implications of those two motivations theoretically and discriminate between them empirically using a �xed-price design. We then classify experimental experts according to their provision behavior.

Cyclin-dependent kinase-mediated phosphorylation of RBP1 and pRb promotes their dissociation to mediate release of the SAP30·mSin3·HDAC transcriptional repressor complex

Eukaryotic cell cycle progression is mediated by phosphorylation of protein substrates by cyclin-dependent kinases (CDKs). A critical substrate of CDKs is the product of the retinoblastoma tumor suppressor gene, pRb, which inhibits G1-S phase cell cycle progression by binding and repressing E2F transcription factors. CDK-mediated phosphorylation of pRb alleviates this inhibitory effect to promote G1-S phase cell cycle progression. pRb represses transcription by binding to the E2F transactivation domain and recruiting the mSin3·histone deacetylase (HDAC) transcriptional repressor complex via the retinoblastoma-binding protein 1 (RBP1). RBP1 binds to the pocket region of pRb via an LXCXE motif and to the SAP30 subunit of the mSin3·HDAC complex and, thus, acts as a bridging protein in this multisubunit complex. In the present study we identified RBP1 as a novel CDK substrate. RBP1 is phosphorylated by CDK2 on serines 864 and 1007, which are N- and C-terminal to the LXCXE motif, respectively. CDK2-mediated phosphorylation of RBP1 or pRb destabilizes their interaction in vitro, with concurrent phosphorylation of both proteins leading to their dissociation. Consistent with these findings, RBP1 phosphorylation is increased during progression from G 1 into S-phase, with a concurrent decrease in its association with pRb in MCF-7 breast cancer cells. These studies provide new mechanistic insights into CDK-mediated regulation of the pRb tumor suppressor during cell cycle progression, demonstrating that CDK-mediated phosphorylation of both RBP1 and pRb induces their dissociation to mediate release of the mSin3·HDAC transcriptional repressor complex from pRb to alleviate transcriptional repression of E2F.

Development of a high-speed sensing and detection system for automatic removal of packages with leaky seals from a high-speed food processing and packaging line

Contamination of packaged foods due to micro-organisms entering through air leaks can cause serious public health issues and cost companies large amounts of money due to product recalls, consumer impact and subsequent loss of market share. The main source of contamination is leaks in packaging which allow air, moisture and microorganisms to enter the package. In the food processing and packaging industry worldwide, there is an increasing demand for cost effective state of the art inspection technologies that are capable of reliably detecting leaky seals and delivering products at six-sigma. The new technology will develop non-destructive testing technology using digital imaging and sensing combined with a differential vacuum technique to assess seal integrity of food packages on a high-speed production line. The cost of leaky packages in Australian food industries is estimated close to AUD $35 Million per year. Contamination of packaged foods due to micro-organisms entering through air leaks can cause serious public health issues and cost companies large sums of money due to product recalls, compensation claims and loss of market share. The main source of contamination is leaks in packaging which allow air, moisture and micro-organisms to enter the package. Flexible plastic packages are widely used, and are the least expensive form of retaining the quality of the product. These packets can be used to seal, and therefore maximise, the shelf life of both dry and moist products. The seals of food packages need to be airtight so that the food content is not contaminated due to contact with microorganisms that enter as a result of air leakage. Airtight seals also extend the shelf life of packaged foods, and manufacturers attempt to prevent food products with leaky seals being sold to consumers. There are many current NDT (non-destructive testing) methods of testing the seal of flexible packages best suited to random sampling, and for laboratory purposes. The three most commonly used methods are vacuum/pressure decay, bubble test, and helium leak detection. Although these methods can detect very fine leaks, they are limited by their high processing time and are not viable in a production line. Two nondestructive in-line packaging inspection machines are currently available and are discussed in the literature review. The detailed design and development of the High-Speed Sensing and Detection System (HSDS) is the fundamental requirement of this project and the future prototype and production unit. Successful laboratory testing was completed and a methodical design procedure was needed for a successful concept. The Mechanical tests confirmed the vacuum hypothesis and seal integrity with good consistent results. Electrically, the testing also provided solid results to enable the researcher to move the project forward with a certain amount of confidence. The laboratory design testing allowed the researcher to confirm theoretical assumptions before moving into the detailed design phase. Discussion on the development of the alternative concepts in both mechanical and electrical disciplines enables the researcher to make an informed decision. Each major mechanical and electrical component is detailed through the research and design process. The design procedure methodically works through the various major functions both from a mechanical and electrical perspective. It opens up alternative ideas for the major components that although are sometimes not practical in this application, show that the researcher has exhausted all engineering and functionality thoughts. Further concepts were then designed and developed for the entire HSDS unit based on previous practice and theory. In the future, it would be envisaged that both the Prototype and Production version of the HSDS would utilise standard industry available components, manufactured and distributed locally. Future research and testing of the prototype unit could result in a successful trial unit being incorporated in a working food processing production environment. Recommendations and future works are discussed, along with options in other food processing and packaging disciplines, and other areas in the non-food processing industry.

Can creativity be taught? And why should it be?

CreativityMoneyLove has an important question at its core – ‘what does the education and skills system need to look like in order for people to lead fulfilled creative lives, and in order for the creative and cultural industries in the UK to thrive?’ It is a question that is currently being asked by politicians and policy makers in different ways, in respect to different sections of industry, as they search for levers to economic growth. The aim of this publication is to give creative practitioners, employers and key thinkers a platform to express their views. Creativity as a concept is not an isolated part of the education system. It has the potential to underpin the entire way we learn, in order to build more imaginative, innovative and thoughtful people who can prosper in a rapidly changing world. It is vital therefore that we ask those at the forefront of their fields how they think the system could and should be changing. We have asked people to consider education in the broadest sense, from the school curriculum to vocational training, from university teaching to informal learning. The opinions expressed here are not our own. Many are overtly political, controversial, inspirational, and contradictory. We wanted to capture those views here, at this particular moment in time, when some key decisions are being made about the future of education in the UK. As two agencies that are in a position to take some of the ideas forward, this is an important part of the process of our own strategic thinking for the future. For A New Direction and Creative & Cultural Skills, the content generated through CreativityMoneyLove will provide the stimulus for a range of conversations, interventions, projects and discussions with young people, policy makers, employers, educators and creative practitioners. The dialogue has started at www.creativitymoneylove.co.uk, where all the pieces are also published online, and the bank of opinion can be added to. Spread the word, and add your own article on the subject.

Bollywood Extras

"Bollywood Extras" has been described as a bit like Vladimir Nabokov's "Lolita" (1955) meets Nathanael West's "Day of the Locust" (1939). Unlike those two classics, this new novel by Dr D. Bruno Starrs is set in 21st Century India's Hindi-language film industry epicenter known as 'Bollywood', Mumbai's answer to America's 'Hollywood'. And there is another major difference: the story (i.e. the narrative interaction between an American Extras Casting Agent, 'Dr Arden Pyle', an under-age wannabe Bollywood starlet, 'Chandy', and the despicable but wealthy Indian man who stalks her, 'Ishmail'), is all staged against a backdrop of rabid religious terrorism. Written with the unique black comedic and literary flair Dr D. Bruno Starrs is renown for, this, his 3rd full-length novel, boldly captures the feel of Mumbai and the small-time players in its big-time film industry, with style, humor and originality. Tom Flood, winner of the Miles Franklin Literary Award and founder of Flood Manuscripts, said this of the novel's second last draft: "What is best about 'Bollywood Extras' will likely be its albatross in the sliced bread world of mainstream publishing. Three strengths that make the work what it is - the length, the style, the intellectual capital - will be three strikes against it when it comes to the money. While I delight in rich language and agile invention, I've given you the reasons the trade ('legit') presses won't take 'Bollywood Extras'. Do I think you should you change it? No. I like it. Why ruin an interesting work for money?" As a professional assessor, Flood did, of course, offer many suggestions and these were duly implemented, although the author steadfastly adhered to the style he had already cemented, thus not changing in anyway what Flood refers to as its three strengths. Dr Starrs knew (having accessed Flood's professional services previously) that a 'Thumbs Up' from the best manuscript assessor in the country meant that Bollywood Extras was ready to be birthed. So, here it is: Dr Starrs has delivered his 3rd baby and 'christened' it "Bollywood Extras"!

Hope, happiness and hoaxes

This paper gives a psychological hypothesis for the phenomenon of Internet seduction or scams from the victim's perspective. It addresses the question of why so many people get hooked on Internet relationships and lose large amounts of money on scams and hoaxes resulting in emotional and physical trauma.

Conflict or consensus : an investigation of stakeholder concerns during the participation process of major infrastructure and construction projects in Hong Kong

Public participate in the planning and design of major public infrastructure and construction (PIC) projects is crucial to their success, as the interests of different stakeholders can be systematically captured and built into the finalised scheme. However, public participation may not always yield a mutually acceptable solution, especially when the interests of stakeholders are diverse and conflicting. Confrontations and disputes can arise unless the concerns or needs of the community are carefully analysed and addressed. The aim of the paper is to propose a systematic method of analysing stakeholder concerns relating to PIC projects by examining the degree of consensus and/or conflict involved. The results of a questionnaire survey and a series of interviews with different entities are provided, which indicate the existence of a significant divergence of views among stakeholder groups and that conflicts arise when there is a mismatch between peoples’ perception concerning money and happiness on the one hand and development and damages on the other. Policy and decision-makers should strive to resolve at least the majority of conflicts that arise throughout the lifecycle of major PIC projects so as to maximise their chance of success.

Loving Europe : Charmian Clift, Peel Me a Lotus, and Australian women writing travel

“There it went!—Our last little bit of capital, our going back to civilization money . . .” So Charmian Clift fretted when she watched her husband George Johnson hand over a large number of drachma notes to buy a house on the Greek Island of Hydra in 1956. Whereas today’s expatriates fly back and forth between home and away with ease, Clift’s commitment to Hydra meant that a return to Australia, “to civilization”, would always be difficult and perhaps impossible...

A bureaucratic cinema: the fraught relationship between government and film

The interventions by the government in the production and circulation of film in late 1960s transformed the Australian cinema industry into a bureaucratic cinema because of its established agencies and institutions for the benefit of filmmakers. Training options expanded by the commencement of the Australian Film and Television School and the Film, Radio and Television Board of the Australia Council, which ran compulsory orientation seminars and workshops on the use of new equipments, helped the aspiring filmmakers to access money from the council's Basic Production Fund.

Frames of Anime: Culture and Image-Building

With the rising popularity of anime amongst animation students, audiences and scholars around the world, it has become increasingly important to critically analyse anime as being more than a ‘limited’ form of animation, and thematically as encompassing more than super robots and pocket monsters. Frames of Anime: Culture and Image-Building charts the development of Japanese animation from its indigenous roots within a native culture, through Japan’s experience of modernity and the impact of the Second World War. This text is the result of a rigorous study that recognises the heterogeneous and polymorphous background of anime. As such, Tze-Yue has adopted an ‘interdisciplinary and transnational’ (p. 7) approach to her enquiry, drawing upon face-to-face interviews, on-site visits and biographical writings of animators. Tze-Yue delineates anime from other forms of animation by linking its visual style to pre-modern Japanese art forms and demonstrating the connection it shares with an indigenous folk system of beliefs. Via the identification of traditional Japanese art forms and their visual connectedness to Japanese animation, Tze-Yue shows that the Japanese were already heavily engaged in what was destined to become anime once technology had enabled its production. Tze-Yue’s efforts to connect traditional Japanese art forms, and their artistic elements, to contemporary anime reveals that the Japanese already had a rich culture of visual storytelling that pre-dates modern animation. She identifies the Japanese form of the magic lantern at the turn of the 19th century, utsushi-e, as the pre-modern ancestor of Japanese animation, describing it as ‘Edo anime’ (p. 43). Along with utsushi-e, the Edo period also saw the woodblock print, ukiyo-e, being produced for the rising middle class (p. 32). Highlighting the ‘resurfacing’ of ‘realist’ approaches to Japanese art in ukiyo-e, Tze-Yue demonstrates the visual connection of ukiyo-e and anime in the …

Micro-credit is necessary but not sufficient for entrepreneurs in desperate poverty

Micro-credit has often been used as a poverty alleviation strategy. However, there is little evidence to suggest that micro-credit alone can promote economic activities because micro-credit does not teach anything by itself (Brett 2006; Mayoux 1999; Sievers & Vandenberg 2007). Mistakenly, the focus of micro-credit has been the alleviation of immediate poverty, rather than the development of economic activity that would provide a long term solution. Paraphrasing the age old saying, "Give a man a fish and you feed him for a day, teach him to fish and you will feed him for a life time" micro-credit enables the fisherman to buy a net, but in many cases does nothing to ensure that he knows how to use it to benefit his family and the community. If the borrower doesn't know how to use the net, he will return to his old way of doing things-but with the added burden of having to pay back the debt. Given the state of extreme poverty experienced by the vast majority of the population in developing countries, borrowed money is often used for purposes other than creating the foundations for a sustainable economic growth. Typical examples of how micro-credit is generally used include covering funeral costs, buying food, medicines, and other similarly important necessities. The main problem that derives from using loans in this way is that apart from not improving living conditions in a sustainable manner, borrowers are also exposed to the risk of over-indebtedness, with its subsequent human and social implications.

We just make the pictures…?’ How work is portrayed in children’s feature length films

This article explores how adult paid work is portrayed in 'family' feature length films. The study extends previous critical media literature which has overwhelmingly focused on depictions of gender and violence, exploring the visual content of films that is relevant to adult employment. Forty-two G/PG films were analyzed for relevant themes. Consistent with the exploratory nature of the research, themes emerged inductively from the films' content. Results reveal six major themes: males are more visible in adult work roles than women; the division of labour remains gendered; work and home are not mutually exclusive domains; organizational authority and power is wielded in punitive ways; there are avenues to better employment prospects; and status/money is paramount. The findings of the study reflect a range of subject matters related to occupational characteristics and work-related communication and interactions which are typically viewed by children in contemporary society.

Incentive mechanisms in infrastructure projects : A case-based comparison between Australia and the Netherlands

Despite a general belief that incentive mechanisms can improve value for money during procurement and performance during project execution, empirical research on the actual effects is nascent. This research focuses on the design and implementation of incentive mechanisms in four different infrastructure projects: two road reconstructions in the Netherlands and two building constructions in Australia. Based on an analytical framework of key motivation drivers, a cross cases analysis is conducted in view of performance on the contract assumptions, selection phase, execution phase and project contract performance. It was identified that despite significant differences in the project characteristics, results indicate that they experience similar contextual drivers on the incentive effectiveness. High value was placed on risk allocation and relationship building in the selection and construction phase. The differences can be explained from both contextual and project related characteristics. Although there are limitations with this research in drawing generalizations across two sets of case projects, the results provide a strong base to explore the nature of incentive systems across different geographical and contextual boundaries in future research.

Strategic planning in a non profit organistion : valuing the process

Non-profit organisations by their very nature are staffed by a variety of different people with a range of backgrounds, experiences and reasons for participation. These differences can lead to “distancing” of certain groups and with little time or money for boundary spanning the organisation can find itself in a fractured state that hampers not just its goal realisation, but its goal determination. Strategic planning is often seen as an expensive, time consuming process that many smaller non-profit organisations can little afford to indulge in. In addition, the ruling elite, whether historical or professional may view the process as unnecessary or threatening. However, strategic planning can offer processes and potential outcomes that non profit organisations can not afford to ignore. This paper provides an analysis through one case study involving a non-profit, health related organisation that moved through a process of strategic planning that ultimately encouraged development and group cohesion through goal identification and determination as well as strategy formulation. The results indicate the importance of valuing the strategic planning process itself rather than the form it takes. Challenging the rulership of the historical or professional elite can be difficult in a non-profit organisation, but diversity of involvement rather than uniformity proved to be a successful strategy. Organisational cohesion through consensus building was the ultimate outcome.