943 resultados para IFRS convergence


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The influence of constructivism and the ongoing drive for convergence, both of career theories and between theory and practice, have been key drivers in the career development literature for two decades (Patton, International Handbook of Career Guidance, 2008). Both contextual action theory and systems theory are derived from the root metaphor of contextualism, which has been proffered as a worldview to assist scientists and practitioners in organizing day-to-day experiential data. This chapter identifies the theoretical contributions of the Systems Theory Framework (STF) (Patton and McMahon, Career development and systems theory: A new development, 1999, Career psychology in South Africa, 2006) and Contextual Action Theory (Young and Valach, The future of career, 2000, Journal of Vocational Behavior 64:499–514, 2004; Young et al., Career choice and development, 1996, Career choice and development, 2002), each of which has advanced thinking in theory integration and in the integration between theory and practice in the career development and counseling field. Young et al. (Career development in childhood and adolescence, 2007) noted the connections between the Patton and McMahon systems theory approach and the contextual action theory approach and these connections will be highlighted in terms of the application of these theoretical developments to practice in career counseling, with a particular focus on the commonalities between the two approaches and what counselors can learn from each of them. In particular, this chapter will discuss common conceptual understandings and practice dimensions.

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Social media is now an integral part of modern sports broadcasting, which combines old and new media into a redefined and multidimensional experience for fans. The popularity of social media has particular implications for professional women's sports due to this convergence, and may be utilised by organisations to address some of the issues women's sports face from a lack of traditional broadcast coverage. This article discusses Twitter activity surrounding the ANZ Championship netball competition and analyses the ways social media can help transcend the structural challenges that “old” media has placed on professional women's sports.

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Peggy Shaw’s RUFF, (USA 2013) and Queensland Theatre Company’s collaboration with Queensland University of Technology, Total Dik!, (Australia 2013) overtly and evocatively draw on an aestheticized use of the cinematic techniques and technologies of Chroma Key to reveal the tensions in their production and add layers to their performances. In doing so they offer invaluable insight where the filmic and theatrical approaches overlap. This paper draws on Eckersall, Grehan and Scheer’s New Media Dramaturgy (2014) to reposition the frame as a contribution to intermedial theatre and performance practices in light of increasing convergence between seemingly disparate discourses. In RUFF, the scenic environment replicates a chroma-key ‘studio’ which facilitates the reconstruction of memory displaced after a stroke. RUFF uses the screen and projections to recall crooners, lounge singers, movie stars, rock and roll bands, and an eclectic line of eccentric family members living inside Shaw. While the show pays tribute to those who have kept her company across decades of theatrical performance, use of non-composited chroma-key technique as a theatrical device and the work’s taciturn revelation of the production process during performance, play a central role in its exploration of the juxtaposition between its reconstructed form and content. In contrast Total Dik! uses real-time green screen compositing during performance as a scenic device. Actors manipulate scale models, refocus cameras and generate scenes within scenes in the construction of the work’s examination of an isolated Dictator. The ‘studio’ is again replicated as a site for (re)construction, only in this case Total Dik! actively seeks to reveal the process of production as the performance plays out. Building on RUFF, and other works such as By the Way, Meet Vera Stark, (2012) and Hotel Modern’s God’s Beard (2012), this work blends a convergence of mobile technologies, models, and green screen capture to explore aspects of transmedia storytelling in a theatrical environment (Jenkins, 2009, 2013). When a green screen is placed on stage, it reads at once as metaphor and challenge to the language of theatre. It becomes, or rather acts, as a ‘sign’ that alludes to the nature of the reconstructed, recomposited, manipulated and controlled. In RUFF and in Total Dik!, it is also a place where as a mode of production and subsequent reveal, it adds weight to performance. These works are informed by Auslander (1999) and Giesenkam (2007) and speak to and echo Lehmann’s Postdramatic Theatre (2006). This paper’s consideration of the integration of studio technique and live performance as a dynamic approach to multi-layered theatrical production develops our understanding of their combinatory use in a live performance environment.

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It is traditional to initialise Kalman filters and extended Kalman filters with estimates of the states calculated directly from the observed (raw) noisy inputs, but unfortunately their performance is extremely sensitive to state initialisation accuracy: good initial state estimates ensure fast convergence whereas poor estimates may give rise to slow convergence or even filter divergence. Divergence is generally due to excessive observation noise and leads to error magnitudes that quickly become unbounded (R.J. Fitzgerald, 1971). When a filter diverges, it must be re initialised but because the observations are extremely poor, re initialised states will have poor estimates. The paper proposes that if neurofuzzy estimators produce more accurate state estimates than those calculated from the observed noisy inputs (using the known state model), then neurofuzzy estimates can be used to initialise the states of Kalman and extended Kalman filters. Filters whose states have been initialised with neurofuzzy estimates should give improved performance by way of faster convergence when the filter is initialised, and when a filter is re started after divergence

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In this paper, we propose a novel online hidden Markov model (HMM) parameter estimator based on the new information-theoretic concept of one-step Kerridge inaccuracy (OKI). Under several regulatory conditions, we establish a convergence result (and some limited strong consistency results) for our proposed online OKI-based parameter estimator. In simulation studies, we illustrate the global convergence behaviour of our proposed estimator and provide a counter-example illustrating the local convergence of other popular HMM parameter estimators.

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In 2012 the Australian Commonwealth government was scheduled to release the first dedicated policy for culture and the arts since the Keating government's Creative Nation (1994). Investing in a Creative Australia was to appear after a lengthy period of consultation between the Commonwealth government and all interested cultural sectors and organisations. When it eventuates, the policy will be of particular interest to those information professionals working in the GLAM (galleries, libraries, archives and museums) environment. GLAM is a cross-institutional field which seeks to find points of commonality among various cultural-heritage institutions, while still recognising their points of difference. Digitisation, collaboration and convergence are key themes and characteristics of the GLAM sector and its associated theoretical discipline. The GLAM movement has seen many institutions seeking to work together to create networks of practice that are beneficial to the cultural-heritage industry and sector. With a new Australian cultural policy imminent, it is timely to reflect on the issues and challenges that GLAM principles present to national cultural-heritage institutions by discussing their current practices. In doing so, it is possible to suggest productive ways forward for these institutions which could then be supported at a policy level by the Commonwealth government. Specifically, this paper examines four institutions: the National Gallery of Australia, the National Library of Australia, the National Archives of Australia and the National Museum of Australia. The paper reflects on their responses to the Commonwealth's 2011 Cultural Policy Discussion Paper. It argues that by encouraging and supporting collecting institutions to participate more fully in GLAM practices the Commonwealth government's cultural policy would enable far greater public access to, and participation in, Australia's cultural heritage. Furthermore, by considering these four institutions, the paper presents a discussion of the challenges and the opportunities that GLAM theoretical and disciplinary principles present to the cultural-heritage sector. Implications for Best Practice * GLAM is a developing field of theory and practice that encompasses many issues and challenges for practitioners in this area. * GLAM principles and practices are increasingly influencing the cultural-heritage sector. * Cultural policy is a key element in shaping the future of Australia's cultural-heritage sector and needs to incorporate GLAM principles.

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Conferences addressing emerging commonalities in the information professions were being held as far back as the early 1980s. At that time, there appeared to be two differing thoughts on the future of the information professions: one that saw the increasing diversification, the other favouring the professions’ convergence. Nearly thirty-five years later, we are still discussing the various advantages and disadvantages that a convergence of the information professions and professionals may bring; yet there has been very little empirical evidence gathered to enable us to move forward in this discussion. This conceptual paper uses existing literature to argue that the convergence of galleries, libraries, archives and museums is not a new concept to these institutions, but that they have been linked – philosophically and intellectually at least - for millennia. The intention of this paper is not to articulate what should be included in a GLAM curriculum, or to identify the skills and knowledge required of an information professional in a converged environment, but rather to demonstrate that this research is needed in order to provide an evidence base from which these may be developed.

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In order to support innovation and productivity to ensure ongoing national economic development and growth, the current policy environment of the Australian Federal Government seeks to enhance the quality of education, encourage widened access to education opportunities, and stimulate integration between vocational education and training and higher education. There is increasing evidence of the multiple avenues of transition within and between vocational education and training and higher education. ePortfolios offer the potential to be a meaningful medium for convergence and integration of education and training.

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This article argues that the concept of national media systems, and the comparative study of media systems, institutions, and practices, retains relevance in an era of media globalization and technological convergence. It considers various critiques of ‘media systems’ theories, such as those which view the concept of ‘system’ as a legacy of an outdated positivism and those which argue that the media globalization is weakening the relevance of nation-states in structuring the field of media cultures and practices. It argues for the continuing centrality of nation-states to media processes, and the ongoing significance of the national space in an age of media globalization, with reference to case studies of Internet policies in China, Brazil, and Australia. These studies indicate that nation-states remain critical actors in media governance and that domestic actors largely shape the central dynamics of media policies, even where media technologies and platforms enable global flows of media content.

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Purpose – The purpose of this paper is to review the developments in South African corporate governance since the end of apartheid, with a view to identifying themes and points of convergence and/or divergence with other models. Design/methodology/approach – The paper presents a critical review of South African corporate governance in the context of political and economic developments. Where relevant, aspects of corporate governance theory (in particular the stakeholder and shareholder debate) are considered in the South African context. Findings – South African corporate governance can be seen to broadly follow Anglo‐American examples with the notable exception of the stakeholder approach of the two King reports. This approach emphasises the responsibilities of companies to various stakeholders and encourages stakeholder engagement as an integral element of company strategy. There has not, however, been any substantial incorporation of stakeholder interests into formal corporate governance structures such as board structure and financial reporting. Practical implications – The ongoing consideration of corporate governance developments in South Africa is important for its continued development in the country and the region. Originality/value – A review of South African corporate governance is timely given the probable release of the third King report in 2009, together with new company legislation.

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Anthony Dunne’s Hertzian Tales is an exploration of the aesthetic and conceptual aspects of industrial design and its potential to bring about social change for the users of electronic objects. It is a provoking and – to first-time readers – positively alarming social commentary on the interrelationship between electronic product design and culture, and the powerful but largely under-explored potential of electronic innovation to trigger social awareness. Hertzian Tales proposes an innovative approach to critical design and therefore serves as a reflection on and a critique of the commercial design practices at large. In this second edition, Dunne reiterates the original rationale for his project: a concern that the majority of industrial designers have unwittingly joined a treadmill culture of post-industrial mass-production – turning out electronic goods that have long simply met the brief of an optimally functioning and eagerly consumable technology.

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A two-dimensional variable-order fractional nonlinear reaction-diffusion model is considered. A second-order spatial accurate semi-implicit alternating direction method for a two-dimensional variable-order fractional nonlinear reaction-diffusion model is proposed. Stability and convergence of the semi-implicit alternating direct method are established. Finally, some numerical examples are given to support our theoretical analysis. These numerical techniques can be used to simulate a two-dimensional variable order fractional FitzHugh-Nagumo model in a rectangular domain. This type of model can be used to describe how electrical currents flow through the heart, controlling its contractions, and are used to ascertain the effects of certain drugs designed to treat arrhythmia.