Standard business reporting in Australia : efficiency, effectiveness, or both?

The benefits of using eXtensible Business Reporting Language (XBRL) as a business reporting standard have been widely canvassed in the extant literature, in particular, as the enabling technology for standard business reporting tools. One of the key benefits noted is the ability of standard business reporting to create significant efficiencies in the regulatory reporting process. Efficiency-driven cost reductions are highly desirable by data and report producers. However, they may not have the same potential to create long-term firm value as improved effectiveness of decision making. This study assesses the perceptions of Australian business stakeholders in relation to the benefits of the Australian standard business reporting instantiation (SBR) for financial reporting. These perceptions were drawn from interviews of persons knowledgeable in XBRL-based standard business reporting and submissions to Treasury relative to SBR reporting options. The combination of interviews and submissions permit insights into the views of various groups of stakeholders in relation to the potential benefits. In line with predictions based on a transaction-cost economics perspective, interviewees who primarily came from a data and report-producer background mentioned benefits that centre largely on asset specificity and efficiency. The interviewees who principally came from a data and report-consumer background mentioned benefits that centre on reducing decision-making uncertainty and decision-making effectiveness. The data and report consumers also took a broader view of the benefits of SBR to the financial reporting supply chain. Our research suggests that advocates of SBR have successfully promoted its efficiency benefits to potential users. However, the effectiveness benefits of SBR, for example, the decision-making benefits offered to investors via standardised reports, while becoming more broadly acknowledged, remain not a priority for all stakeholders.

You are now entering the Twittersphere! Where EE meets social media

“Humans did not weave web 2.0, they are merely a strand in it. Whatever they do to the interweb, they do to themselves.” Is social media just a diversionary gimmick? A passing phase? The latest craze? Or can social media be socially ‘transformative’ media with an integral place in EE pedagogies? In this paper I will examine the affordances of Web 2.0 (and 3.0) technologies, such as social media, in the light of differences in perceptions of what technology represents underpinned by comparative theories of technology. An instrumental theory (or neutralist approach) of technology is one which views technology as a ‘tool’ without any inherent value whereas a critical theory of technology views technology as a site of struggle, of power relationships and of social transformation. From a critical perspective Web 2.0 (and 3.0) technologies have the capacity to democratise the knowledge economy by turning knowledge consumers into “prod-users” (Bruns, 2008); to promote ubiquitous learning; and to facilitate collaboration through online Communities of Practice. However, applying a critical technology perspective means that we also need to consider that web technologies are not a panacea: misappropriation and indiscriminate use of technology; substitution for valid EE experiences; environmental impacts; and exacerbating the digital divide are the flip side of the coin (W. J. Rohwedder, 1999).

Day in the Lab : Urban Informatics Research Lab, Queensland University of Technology

The Urban Informatics Research Lab brings together a group of people who focus their research on interdisciplinary topics at the intersection of social, spatial, and technical research domains—that is, people, place, and technology. Those topics are spread across the breadth of urban life—its contemporary issues and its needs, as well as the design opportunities that we have as individuals, groups, communities, and as a whole society. The lab’s current research areas include urban planning and design, civic innovation, mobility and transportation, education and connected learning, environmental sustainability, and food and urban agriculture. The common denominator of the lab’s approach is user-centered design research directed toward understanding, conceptualizing, developing, and evaluating sociotechnical practices as well as the opportunities afforded by innovative digital technology in urban environments.

Submission to the Australian Government’s Online Copyright Infringement Discussion Paper

Now is not the time to increase the strength of copyright law. Copyright law is facing a crisis of legitimacy: consumers increasingly appear to doubt its moral weight. To a large extent, this can be traced to the fact that Australian consumers do not believe they are being treated fairly by (predominantly US-based) copyright producers and distributors. Compared to their overseas peers, Australian consumers pay much more for access to books, films, television, and computer games, and are often subjected to long delays before material is available in Australia. Our research shows that this perceived unfairness increases the willingness of Australian consumers to seek out alternative distribution channels. Put simply, the failure of content distributors to meet consumer demand in Australia is a leading factor in copyright infringement. This submission argues that the best strategy to reduce copyright infringement in Australia, at the present time, is for distributors to focus on providing timely, affordable, convenient and fair access to copyright goods. Until this is done, the prevalence of copyright infringement in Australia should be seen as essentially a market problem, rather than a legal one. The Australian Government, meanwhile, should address the recommendations of the IT Pricing Report as a matter a priority. As a first step, the Government should urgently consider repealing the IP exception to competition law in s 51(3), as recommended by the Ergas committee, the IT Pricing report, and the ALRC. This change alone may go a long way to enhancing the efficiency of the copyright market in Australia.

Creative arts research : a long path to acceptance

The majority of tertiary practice-led creative arts disciplines became part of the Australian university system as a result of the creation of the Unified National System of tertiary education in 1988. Over the past two decades, research has grown as the yardstick by which academic performance in the Australian university sector is recognised and rewarded. Academics in artistic disciplines, who struggled to adapt to a culture and workload expectations different from their previous, predominantly teaching based, employment, continue to see their research under-valued within the established evaluation framework. Despite a late 1990s Australian government funded inquiry, many of the inequities remain. While the Excellence in Research in Australia (ERA) exercise has acknowledged the non-text outputs of artist-academics in its evaluation of 'research outcomes', much of the process remains resolutely framed by measures that work against creative arts researchers.

Law students' perspectives of the affect of academics' use of technology

Previous work within the Faculty of Law, QUT had considered law students perceptions and use of technology and how to manage that use without it becoming a distraction. Students willingness to use technology for their learning purposes, however, had not been tested. The research seeks to understand the affect of law academics in class use of technology for both law and justice students. Students use and their perception of academics use in lectures and tutorials was tested by means of an online survey conducted on an anonymous and voluntary basis. The analysis of results revealed that the majority of respondents rarely use technology in class for their learning purposes. However, most indicated that academic in class use of technology enabled their learning. The research also reinforced the need to make any level of engagement with technology meaningful for students. In particular it identified the need to ensure that students are enabled, by appropriate training, in their use of any required databases or software.

A new ambiguity acceptance test threshold determination method with controllable failure rate

The ambiguity acceptance test is an important quality control procedure in high precision GNSS data processing. Although the ambiguity acceptance test methods have been extensively investigated, its threshold determine method is still not well understood. Currently, the threshold is determined with the empirical approach or the fixed failure rate (FF-) approach. The empirical approach is simple but lacking in theoretical basis, while the FF-approach is theoretical rigorous but computationally demanding. Hence, the key of the threshold determination problem is how to efficiently determine the threshold in a reasonable way. In this study, a new threshold determination method named threshold function method is proposed to reduce the complexity of the FF-approach. The threshold function method simplifies the FF-approach by a modeling procedure and an approximation procedure. The modeling procedure uses a rational function model to describe the relationship between the FF-difference test threshold and the integer least-squares (ILS) success rate. The approximation procedure replaces the ILS success rate with the easy-to-calculate integer bootstrapping (IB) success rate. Corresponding modeling error and approximation error are analysed with simulation data to avoid nuisance biases and unrealistic stochastic model impact. The results indicate the proposed method can greatly simplify the FF-approach without introducing significant modeling error. The threshold function method makes the fixed failure rate threshold determination method feasible for real-time applications.

Comparing the effectiveness of education and technology in reducing wood smoke pollution: A field experiment

This study describes a field experiment assessing the effectiveness of education and technological innovation in reducing air pollution generated by domestic wood heaters. Two-hundred and twenty four households from a small regional center in Australia were randomly assigned to one of four experimental conditions: (1) Education only – households received a wood smoke reduction education pack containing information about the negative health impacts of wood smoke pollution, and advice about wood heater operation and firewood management; (2) SmartBurn only – households received a SmartBurn canister designed to improve combustion and help wood fires burn more efficiently, (3) Education and SmartBurn, and (4) neither Education nor SmartBurn (control). Analysis of covariance, controlling for pre-intervention household wood smoke emissions, wood moisture content, and wood heater age, revealed that education and SmartBurn were both associated with significant reduction in wood smoke emissions during the post-intervention period. Follow-up mediation analyses indicated that education reduced emissions by improving wood heater operation practices, but not by increasing health risk perceptions. As predicted, SmartBurn exerted a direct effect on emission levels, unmediated by wood heater operation practices or health risk perceptions.

E-health: potential benefits and challenges in providing and accessing sexual health services

BACKGROUND: E-health has become a burgeoning field in which health professionals and health consumers create and seek information. E-health refers to internet-based health care and information delivery and seeks to improve health service locally, regionally and worldwide. E-sexual health presents new opportunities to provide online sexual health services irrespective of gender, age, sexual orientation and location. DISCUSSION: The paper used the dimensions of the RE-AIM model (reach, efficacy, adoption, implementation and maintenance) as a guiding principle to discuss potentials of E-health in providing and accessing sexual health services. There are important issues in relation to utilising and providing online sexual health services. For healthcare providers, e-health can act as an opportunity to enhance their clients' sexual health care by facilitating communication with full privacy and confidentiality, reducing administrative costs and improving efficiency and flexibility as well as market sexual health services and products. Sexual health is one of the common health topics which both younger and older people explore on the internet and they increasingly prefer sexual health education to be interactive, non-discriminate and anonymous. This commentary presents and discusses the benefits of e-sexual health and provides recommendations towards addressing some of the emerging challenges. FUTURE DIRECTIONS: The provision of sexual health services can be enhanced through E-health technology. Doing this can empower consumers to engage with information technology to enhance their sexual health knowledge and quality of life and address some of the stigma associated with diversity in sexualities and sexual health experiences. In addition, e-sexual health may better support and enhance the relationship between consumers and their health care providers across different locations. However, a systematic and focused approach to research and the application of findings in policy and practice is required to ensure that E-health benefits all population groups and the information is current and clinically valid and effective, including preventative approaches for various client groups with diverse needs.

An exploration of advertising engagement, advertising avoidance and privacy concerns on social networking sites

This thesis examines perceptions of advertising on social networking sites (SNS), in particular consumers' privacy concerns, advertising engagement and advertising avoidance. It contributes to the understanding of social media by providing results of a longitudinal investigation of consumer perceptions of advertising, a topography of engagement and avoidance triggers and a three dimensional model of advertising avoidance on SNS. This research used a mixed methodology, employing Critical Incident Technique, In-depth interviews and online surveys.

AITSL pilot projects [Queensland University of Technology : The existing school-based practices and processes for the use of NAPLAN data] Final report

This pilot project investigated the existing practices and processes of Proficient, Highly Accomplished and Lead teachers in the interpretation, analysis and implementation of National Assessment Program – Literacy and Numeracy (NAPLAN) data. A qualitative case study approach was the chosen methodology, with nine teachers across a variety of school sectors interviewed. Themes and sub-themes were identified from the participants’ interview responses revealing the ways in which Queensland teachers work with NAPLAN data. The data illuminated that generally individual schools and teachers adopted their own ways of working with data, with approaches ranging from individual/ad hoc, to hierarchical or a whole school approach. Findings also revealed that data are the responsibility of various persons from within the school hierarchy; some working with the data electronically whilst others rely on manual manipulation. Manipulation of data is used for various purposes including tracking performance, value adding and targeting programmes for specific groups of students, for example the gifted and talented. Whilst all participants had knowledge of intervention programmes and how practice could be modified, there were large inconsistencies in knowledge and skills across schools. Some see the use of data as a mechanism for accountability, whilst others mention data with regards to changing the school culture and identifying best practice. Overall, the findings showed inconsistencies in approach to focus area 5.4. Recommendations therefore include a more national approach to the use of educational data.

Individual differences in the processing of punishment and reward cues : an application to road safety messages

This thesis examined the extent to which individual differences, as conceptualised by the revised Reinforcement Sensitivity Theory, influenced young drivers' information processing and subsequent acceptance of anti-speeding messages. Using a multi-method approach, the findings highlighted the utility of combining objective measures (a cognitive response time task and electroencephalography) with self-report measures to assess message processing and message acceptance, respectively. This body of research indicated that responses to anti-speeding messages may differ depending on an individual's personality disposition. Overall, the research provided further insight into the development of message strategies to target high risk drivers.

Cryptic marketing : strategic targeting of subculture markets

This research aims to understand what factors influence consumers' behaviour to subculture marketing and how companies can strategically overcome potential brand alienation. Findings validate cryptic marketing as a strategy for organizations to communicate effectively with their chosen market through the use of cryptic cues, symbols and messages while circumventing negative responses from non-target audiences. The thesis contributes to extending current understanding of marketing communication through the use of covert strategies, employing covert tactics on the non-target, wider market instead of the target, subculture market.

A novel ambiguity acceptance test threshold determination method with controllable failure rate

Ambiguity validation as an important procedure of integer ambiguity resolution is to test the correctness of the fixed integer ambiguity of phase measurements before being used for positioning computation. Most existing investigations on ambiguity validation focus on test statistic. How to determine the threshold more reasonably is less understood, although it is one of the most important topics in ambiguity validation. Currently, there are two threshold determination methods in the ambiguity validation procedure: the empirical approach and the fixed failure rate (FF-) approach. The empirical approach is simple but lacks of theoretical basis. The fixed failure rate approach has a rigorous probability theory basis, but it employs a more complicated procedure. This paper focuses on how to determine the threshold easily and reasonably. Both FF-ratio test and FF-difference test are investigated in this research and the extensive simulation results show that the FF-difference test can achieve comparable or even better performance than the well-known FF-ratio test. Another benefit of adopting the FF-difference test is that its threshold can be expressed as a function of integer least-squares (ILS) success rate with specified failure rate tolerance. Thus, a new threshold determination method named threshold function for the FF-difference test is proposed. The threshold function method preserves the fixed failure rate characteristic and is also easy-to-apply. The performance of the threshold function is validated with simulated data. The validation results show that with the threshold function method, the impact of the modelling error on the failure rate is less than 0.08%. Overall, the threshold function for the FF-difference test is a very promising threshold validation method and it makes the FF-approach applicable for the real-time GNSS positioning applications.

Wireless Power Transfer (WPT) for electric vehicles (EVs) - present and future trends

100 year old gasoline engine technology vehicles have now become one of the major contributors of greenhouse gases. Plug-in Electric Vehicles (PEVs) have been proposed to achieve environmental friendly transportation. Even though the PEV usage is currently increasing, a technology breakthrough would be required to overcome battery related drawbacks. Although battery technology is evolving, drawbacks inherited with batteries such as; cost, size, weight, slower charging characteristic and low energy density would still be dominating constrains for development of EVs. Furthermore, PEVs have not been accepted as preferred choice by many consumers due to charging related issues. To address battery related limitations, the concept of dynamic Wireless Power Transfer (WPT) enabled EVs have been proposed in which EV is being charged while it is in motion. WPT enabled infrastructure has to be employed to achieve dynamic EV charging concept. The weight of the battery pack can be reduced as the required energy storage is lower if the vehicle can be powered wirelessly while driving. Stationary WPT charging where EV is charged wirelessly when it is stopped, is simpler than dynamic WPT in terms of design complexity. However, stationary WPT does not increase vehicle range compared to wired-PEVs. State-of-art WPT technology for future transportation is discussed in this chapter. Analysis of the WPT system and its performance indices are introduced. Modelling the WPT system using different methods such as equivalent circuit theory, two port network theory and coupled mode theory is described illustrating their own merits in Sect. 2.3. Both stationary and dynamic WPT for EV applications are illustrated in Sect. 2.4. Design challenges and optimization directions are analysed in Sect. 2.5. Adaptive tuning techniques such as adaptive impedance matching and frequency tuning are also discussed. A case study for optimizing resonator design is presented in Sect. 2.6. Achievements by the research community is introduced highlighting directions for future research.