996 resultados para valuation practices


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Technology is continually changing, and evolving, throughout the entire construction industry; and particularly in the design process. One of the principal manifestations of this is a move away from team working in a shared work space to team working in a virtual space, using increasingly sophisticated electronic media. Due to the significant operating differences when working in shared and virtual spaces adjustments to generic skills utilised by members is a necessity when moving between the two conditions. This paper reports an aspect of a CRC-CI research project based on research of ‘generic skills’ used by individuals and teams when engaging with high bandwidth information and communication technologies (ICT). It aligns with the project’s other two aspects of collaboration in virtual environments: ‘processes’ and ‘models’. The entire project focuses on the early stages of a project (i.e. design) in which models for the project are being developed and revised. The paper summarises the first stage of the research project which reviews literature to identify factors of virtual teaming which may affect team member skills. It concludes that design team participants require ‘appropriate skills’ to function efficiently and effectively, and that the introduction of high band-width technologies reinforces the need for skills mapping and measurement.

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In urban environments road traffic volumes are increasing and the density of living is becoming higher. As a consequence the urban community is being exposed to increasing levels of road traffic noise. It is also evident that the noise reduction potential of within-the-road-reserve treatments such as noise barriers, mounding and pavement surfacing has been exhausted. This paper presents a strategy that involves the comparison of noise ameliorative treatments both within and outside the road reserve. The noise reduction resulting from the within-the-road-reserve component of treatments has been evaluated using a leading application of the CoRTN Model, developed by the UK Department of Transport 1988 [1], and the outside road reserve treatment has been evaluated in accordance with the Australian Standard 3671, Acoustics – Road traffic noise intrusion – Building sitting and construction [5]. The evaluation of noise treatments has been undertaken using a decision support tool (DST) currently being developed under the research program conducted at RMIT University and Department of Main Roads, Queensland. The case study has been based on data from a real project in Queensland, Australia. The research described here was carried out by the Australian Cooperative Research Centre for Construction Innovation [9], in collaboration with Department of Main Roads, Queensland, Department of Public Works, Queensland, Arup Pty. Ltd., Queensland University of technology and RMIT University.

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This paper presents a comparative study of primarily Australian (and limited international) practices and guidelines on Buildings Asset Management (BAM). The objective of this study was to identify potential gaps in current practices and potential areas of research for further improvement. The paper starts with an overview of BAM. Later sections cover current BAM practices and guidelines across different states of Australia; give a limited overview of international practices and concludes with the authors’ observations.

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Primary science education is a concern around the world and quality mentoring within schools can develop preservice teachers’ practices. A five-factor model for mentoring has been identified, namely, personal attributes, system requirements, pedagogical knowledge, modelling, and feedback. Final-year preservice teachers (mentees, n=211) from three Turkish universities were administered a previously validated instrument to gather perceptions of their mentoring in primary science teaching. ANOVA indicated that each of these five factors was statistically significant (p<.001) with mean scale scores ranging from 3.36 to 4.12. Although mentees perceived their mentors to provide evaluation feedback (95%), model classroom management (88%), guide their preparation (96%), and outline the science curriculum (92%), the majority of mentors were perceived not to assist their mentees in 10 of the 34 survey items. Professional development programmes that target the specific needs of these mentors may further enhance mentoring practices for advancing primary science teaching.

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This study explores successful junior high school principals’ leadership practices for implementing the reformed mathematics curriculum in Taipei. Avolio and Bass’s (2002) full range leadership theory was used to record data through interviews and observations of five Taipei “Grade A” junior high school principals. Findings revealed that specific leadership practices linked to management by exception-active and contingent reward (transaction leadership), and individualised consideration and idealised influence (transformational) were considered effective for implementing reform measures. Ensuring principals are aware of effective measures may further assist reform agendas.

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This practice-led research was initiated in response to a series of violent encounters that occurred between my fragile installations and viewers. The central focus of this study was to recuperate my installation practice in the wake of such events. This led to the development of a ‘responsive practice’ methodology, which reframed the installation process through an ethical lens developed from Emmanuel Levinas’ ethical phenomenology. The central propositions of this research are the reconceptualisation of ‘violent encounters’ in terms of difference whereby I accept viewers responses, even those which are violent, destructive or damaging, and secondly that the process operates as a generative excess for practice through which recuperative strategies can be found and implemented. By re-examining this process as it unfolded in the three phases of the practical component, I developed strategies whereby violated, destroyed or damaged works could be recuperated through the processes of reconfiguration, reparation and regeneration. Therefore my installations embody and articulate vulnerability but also demonstrate resilience and renewal.

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Recent years have seen intense scrutiny focused on the reported ethical breaches of enterprises across the globe. At the forefront of the accompanying criticism are the actions of giant American firms such as WorldCom, Arthur Anderson, and Enron. However, such deviations from acceptable standards of conduct have not been confined to the American market. Australia endured its era of “corporate excess” in the 1980s [Milton-Smith, 1997]. As a result, a spate of ethics-based research was undertaken in the early 1990s. More recently, China has been identified as a major venue for behavior deemed to be unacceptable, even unsafe. Issues such as counterfeit fashion items, software, and automobile parts have been a concern for several years [Gonzalez, 2007]. Perhaps more disconcerting are the recent recalls of children’s products, many of which were produced for leading toy companies such as Mattel and Fisher-Price, because of the use of dangerous lead-based paint. As one might anticipate, news reports and consumer protection agencies have been quick to condemn any action that falls within the “controversial” category. Indeed, many segments of society characterize such actions as unethical behavior. One result of this increased level of concern is the higher level of attention given to ethics in higher education programs. Even accreditation bodies such as AACSB have virtually mandated the integration of ethics into the curriculum. As a consequence, academicians have ramped up their ethics-based research agendas.

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PROJECT BRIEF Information provided by the Built Environment Industry Innovation Council as background to this project includes the following information on construction and innovation within the industry. • The construction industry contributes around $67 billion to GDP and employs around 970,000 and generates exports of nearly $150 million. • The industry has one of the lowest innovation rates of any industry in Australia, ranking third last across all Australian industries in terms of its proportion of business expenditure on innovation, and second last in terms of the proportion of income generated from innovation (ABS, 2006). • Key innovation challenges include addressing energy and water use efficiency, and housing costs in preparing for the implementation of the Carbon Pollution Reduction Scheme. The sector will need to build its capability and capacity to deliver the technical and operational expertise required.The broader Built Environment Innovation Project aims to address the following two objectives: 1. Identify current innovative practice across the Built Environment industry. 2. Develop a knowledge exchange strategy for this information to be disseminated to all industry stakeholders. Industry practice issues are critical to the built environment industry’s ability to innovate, and the BRITE project from the CRC for Construction Innovation has previously undertaken work to identify the key factors that drive innovation. Part 1 of the current project aims to extend this work by conducting a stocktake of current and emerging innovative practices within the built environment industry. Part 2 of the project addresses the second of these objectives, that is, to recommend a knowledge exchange strategy for promoting the wider uptake of innovative practices that makes the information identified in Part 1 of the study (on emerging innovative practices) accessible to Australian built environment industry stakeholders. The project brief was for the strategy to include a mechanism to enable this information resource to be updated as new initiatives/practices are developed. A better understanding of the built environment industry’s own knowledge infrastructure also has the potential to enhance innovation outcomes for the industry. This project will develop a coordinated knowledge exchange strategy, informed by the best available information on current innovation practices within the industry and suggest directions for gaining a better understanding of: the industry contexts that lead to innovative practices; the industry (including enterprise and individual) drivers for innovation; and appropriate knowledge exchange pathways for delivering future industry innovation. A deliverable of Part 2 will be a recommendation for a knowledge exchange strategy to accelerate adoption of innovative practices in the built environment industry, including resource implications and how such a recommendation could be taken forward as an ongoing resource.

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Background Primary prevention of childhood overweight is an international priority. In Australia 20-25% of 2-8 year olds are already overweight. These children are at substantially increased the risk of becoming overweight adults, with attendant increased risk of morbidity and mortality. Early feeding practices determine infant exposure to food (type, amount, frequency) and include responses (eg coercion) to infant feeding behaviour (eg. food refusal). There is correlational evidence linking parenting style and early feeding practices to child eating behaviour and weight status. A focus on early feeding is consistent with the national focus on early childhood as the foundation for life-long health and well being. The NOURISH trial aims to implement and evaluate a community-based intervention to promote early feeding practices that will foster healthy food preferences and intake and preserve the innate capacity to self-regulate food intake in young children. Methods/Design This randomised controlled trial (RCT) aims to recruit 820 first-time mothers and their healthy term infants. A consecutive sample of eligible mothers will be approached postnatally at major maternity hospitals in Brisbane and Adelaide. Initial consent will be for re-contact for full enrolment when the infants are 4-7 months old. Individual mother- infant dyads will be randomised to usual care or the intervention. The intervention will provide anticipatory guidance via two modules of six fortnightly parent education and peer support group sessions, each followed by six months of regular maintenance contact. The modules will commence when the infants are aged 4-7 and 13-16 months to coincide with establishment of solid feeding, and autonomy and independence, respectively. Outcome measures will be assessed at baseline, with follow up at nine and 18 months. These will include infant intake (type and amount of foods), food preferences, feeding behaviour and growth and self-reported maternal feeding practices and parenting practices and efficacy. Covariates will include sociodemographics, infant feeding mode and temperament, maternal weight status and weight concern and child care exposure. Discussion Despite the strong rationale to focus on parents’ early feeding practices as a key determinant of child food preferences, intake and self-regulatory capacity, prospective longitudinal and intervention studies are rare. This trial will be amongst to provide Level II evidence regarding the impact of an intervention (commencing prior to age 12 months) on children’s eating patterns and behaviours. Trial Registration: ACTRN12608000056392

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The full economic, cultural and environmental value of information produced or funded by the public sector can be realised through enabling greater access to and reuse of the information. To do this effectively it is necessary to describe and implement a policy framework that supports greater access and reuse among a distributed, online network of information suppliers and users. The objective of this study was to identify materials dealing with policies, principles and practices relating to information access and reuse in Australia and in other key jurisdictions internationally. Open Access Policies, Practices and Licensing: A review of the literature in Australia and selected jurisdictions sets out the findings of an extensive review of published materials dealing with policies, practices and legal issues relating to information access and reuse, with a particular focus on materials generated, held or funded by public sector bodies. The report was produced as part of the work program of the project “Enabling Real-Time Information Access in Both Urban and Regional Areas”, established within the Cooperative Research Centre for Spatial Information (CRCSI).

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Managerial benefits of tax compliance have been identified by many authors in the tax compliance costs literature; they have however often been ignored when measuring the net effect of tax compliance on business taxpayers because it was believed that the measurement of such benefits was impossible or difficult. This paper first discusses the theoretical issues surrounding the valuation of managerial benefits, including the related tax/ accounting costs overlap problem; it then proposes a fresh approach for measuring managerial benefits. The proposed measurement model incorporates a subjective evaluation of useful accounting information by owner‑managers and objective measurements of accounting costs. Two main components of managerial benefits are identified: the incremental value of managerial accounting information and the savings on reporting costs. A study of small businesses conducted in late 2006, compared accounting practices between tax complying entities (TCEs) and tax compliance free entities (TFEs) and investigated how accounting information was valued by owner-managers in TCEs. The research adopted a mixed methodological design including a major quantitative phase followed by a minor qualitative phase. The results show that while a vast majority of TFEs maintained basic accounting functions, record keeping requirements imposed by tax compliance led to the implementation of more sophisticated accounting systems in TCEs. It was also found that TCE owner-managers assigned a relatively significant value to the managerial accounting information that is generated as a result of record keeping imposed by tax compliance, suggesting that substantial managerial benefits might be derived.

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Online moderation meetings have the potential to support the collaborative professional development of teachers, and the formation of a common understanding of what denotes quality in student work in a standards based assessment system. In doing so systemic calls for consistency across education systems are also being met. In this paper a case for employing online moderation meetings is developed through recourse to the demands of learning in the twenty-first century and the place of assessment within those discourses. It is argued that empirical data is needed on the efficacy of online moderation meetings to guide future practice as the use of information and communication technologies increases in education systems. Online moderation is one way of gathering teachers across vast distances to share their understandings and develop common meanings of assessment. While it is suggested that online moderation is one possible procedure to meet systemic requirements and support teachers’ professional collaboration, the implementation of such a system also introduces new challenges for schools and teachers. Meeting online to discuss professional understandings is a new way of operating for teachers and involves technology that has not yet been fully utilised within education departments. Issues such as the types of interactions that are afforded within such an environment, as well as technical operating problems that occur when using technology impact on the employment of online meetings. Online moderation meetings while potentially solving the issue of developing common understandings across an entire department also pose new issues to be resolved. There is a need for research into the efficacy of online moderation meetings so that future policy decisions may be based on sound empirical data. It is imperative that as new ways of knowing and acting are incorporated into school curriculum and pedagogy, assessment practices are also aligned. Online moderation meetings can support such practices by enabling teachers to communicate with a wider and more diverse group of teachers to establish common understandings.

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The reported study was conducted to compare and contrast current manufacturing practices between two countries, Australia and Malaysia, and identify the practices that significantly influence their manufacturing performances. The results are based on data collected from surveys using a standard questionnaire in both countries. Evidence indicates that product quality and reliability is the main competitive factor for manufacturers. Maintaining a supplier rating system and regularly updating it with field failure and warranty data and making use of product data management are found to be effective manufacturing practices. In terms of the investigated manufacturing performance, Australian manufacturers are marginally ahead of their Malaysian counterparts. However, Malaysian manufacturers came out ahead on most dimensions of advanced quality and manufacturing practices, particularly in the adoption of product data management, effective supply chains and relationships with suppliers and customers.

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Both traditional and progressive curricula are inadequate for the task of responding to the economic, political, social, and cultural changes that have occurred as a result of globalization. This book documents some of the ongoing work occurring in early childhood settings that is aimed at improving, and ultimately transforming, early childhood practice in these changed and changing times. The authors do not simply critique developmental approaches or the increasing standardization of the field. Instead, they describe how they are playing around with postmodern ideas in practice and developing unique approaches to the diverse educational circumstances that confront early childhood educators. Whether it is preparing teachers, using materials, or developing policies, each chapter provides readers with possibilities for enacting pedagogies that are responsive to the contemporary circumstances shaping the lives of young children.

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This study examined whether supervision characteristics impacted on mental health practice and morale, and developed a new Supervision Attitude Scale (SAS). Telephone surveys were conducted with a representative sample of 272 staff from public mental health services across Queensland. Although supervision was widely received and positively rated, it had low average intensity, and assessment and training of skills was rarely incorporated. Perceived impact on practice was associated with acquisition of skills and positive attitudes to supervisors, but extent of supervision was related to impact only if it was from within the profession. Intention to resign was unrelated to extent of supervision, but was associated with positive attitudes to supervisors, accessibility, high impact, and empathy or praise in supervision sessions. The SAS had high internal consistency, and its intercorrelations were consistent with it being a measure of relationship positivity. The study supported the role of supervision in retention and in improving practice. It also highlighted supervision characteristics that might be targeted in training, and provided preliminary data on a new measure.