Detecting collusive fraud in enterprise resource planning systems

In today's technological age, fraud has become more complicated, and increasingly more difficult to detect, especially when it is collusive in nature. Different fraud surveys showed that the median loss from collusive fraud is much greater than fraud perpetrated by a single person. Despite its prevalence and potentially devastating effects, collusion is commonly overlooked as an organizational risk. Internal auditors often fail to proactively consider collusion in their fraud assessment and detection efforts. In this paper, we consider fraud scenarios with collusion. We present six potentially collusive fraudulent behaviors and show their detection process in an ERP system. We have enhanced our fraud detection framework to utilize aggregation of different sources of logs in order to detect communication and have further enhanced it to render it system-agnostic thus achieving portability and making it generally applicable to all ERP systems.

Pedagogy and participation : literacy education for low-literate refugee students of African origin in a western school system

For ESL teachers working with low-literate adolescents the challenge is to provide instruction in basic literacy capabilities while also realising the benefits of interactive and dialogic pedagogies advocated for the students. In this article we look at literacy pedagogy for refugees of African origin in Australian classrooms. We report on an interview study conducted in an intensive English language school for new arrival adolescents and in three regular secondary schools. Brian Street’s ideological model is used. From this perspective, literacy entails not only technical skills, but also social and cultural ways of making meaning that are embedded within relations of power. The findings showed that teachers were strengthening control of instruction to enable mastery of technical capabilities in basic literacy and genre analysis. We suggest that this approach should be supplemented by a critical approach transforming relations of linguistic power that exclude, marginalise and humiliate the study students in the classroom.

Evaluation of the year 1 literacy and numeracy checkpoints assessments trial - 2010

The draft Year 1 Literacy and Numeracy Checkpoints Assessments were in open and supported trial during Semester 2, 2010. The purpose of these trials was to evaluate the Year 1 Literacy and Numeracy Checkpoints Assessments (hereafter the Year 1 Checkpoints) that were designed in 2009 as a way to incorporate the use of the Year 1 Literacy and Numeracy Indicators as formative assessment in Year 1 in Queensland Schools. In these trials there were no mandated reporting requirements. The processes of assessment were related to future teaching decisions. As such the trials were trials of materials and the processes of using those materials to assess students, plan and teach in year 1 classrooms. In their current form the Year 1 Checkpoints provide assessment resources for teachers to use in February, June and October. They aim to support teachers in monitoring children's progress and making judgments about their achievement of the targeted P‐3 Literacy and Numeracy Indicators by the end of Year 1 (Queensland Studies Authority, 2010 p. 1). The Year 1 Checkpoints include support materials for teachers and administrators, an introductory statement on assessment, work samples, and a Data Analysis Assessment Record (DAAR) to record student performance. The Supported Trial participants were also supported with face‐to‐face and on‐line training sessions, involvement in a moderation process after the October Assessments, opportunities to participate in discussion forums as well as additional readings and materials. The assessment resources aim to use effective early years assessment practices in that the evidence is gathered from hands‐on teaching and learning experiences, rather than more formal assessment methods. They are based in a model of assessment for learning, and aim to support teachers in the “on‐going process of determining future learning directions” (Queensland Studies Authority, 2010 p. 1) for all students. Their aim is to focus teachers on interpreting and analysing evidence to make informed judgments about the achievement of all students, as a way to support subsequent planning for learning and teaching. The Evaluation of the Year 1 Literacy and Numeracy Checkpoints Assessments Supported Trial (hereafter the Evaluation) aimed to gather information about the appropriateness, effectiveness and utility of the Year 1 Checkpoints Assessments from early years’ teachers and leaders in up to one hundred Education Queensland schools who had volunteered to be part of the Supported Trial. These sample schools represent schools across a variety of Education Queensland regions and include schools with:  - A high Indigenous student population; - Urban, rural and remote school locations; - Single and multi‐age early phase classes; - A high proportion of students from low SES backgrounds. The purpose of the Evaluation was to: Evaluate the materials and report on the views of school‐based staff involved in the trial on the process, materials, and assessment practices utilised. The Evaluation has reviewed the materials, and used surveys, interviews, and observations of processes and procedures to collect relevant data to help present an informed opinion on the Year 1 Checkpoints as assessment for the early years of schooling. Student work samples and teacher planning and assessment documents were also collected. The evaluation has not evaluated the Year 1 Checkpoints in any other capacity than as a resource for Year 1 teachers and relevant support staff.

The democratic deficit and school-based management in Australia

Purpose: The paper seeks to apply the theory of the democratic deficit to school-based management with an emphasis on Australia. This theory was developed to examine managerial restructuring of the Australian Public Service in the 1990s. Given similarities between the use of managerial practices in the public service and government schools, the authors draw on recent literature about school-based management in Australia and apply the democratic deficit theory to it. ----- ----- Design/methodology/approach: This paper is conceptual in focus. The authors analyse literature in terms of the three components of the democratic deficit – i.e. the weakening of accountability, the denial of the roles and values of public employees, and the emergence of a “hollow state” – and in relation to the application of this theory to the Australian Public Service.----- ----- Findings: A trend towards the three components of the democratic deficit is evident in Australia although, to date, its emergence has not been as extensive as in the UK. The authors argue that the democratic principles on which public schooling in Australia was founded are being eroded by managerial and market practices.----- ----- Practical implications: These findings provide policy makers and practitioners with another way of examining managerial and market understandings of school-based management and its impact on teachers and on students. It offers suggestions to reorient practices away from those that are exclusively managerial-based towards those that are public-sector based.----- ----- Originality/value: The value of this paper is that it applies the theory of the democratic deficit to current understandings of school-based management.

Neo-planning : location-based social media to engage Australia’s new digital locals

Community engagement with time poor and seemingly apathetic citizens continues to challenge local governments. Capturing the attention of a digitally literate community who are technology and socially savvy adds a new quality to this challenge. Community engagement is resource and time intensive, yet local governments have to manage on continually tightened budgets. The benefits of assisting citizens in taking ownership in making their community and city a better place to live in collaboration with planners and local governments are well established. This study investigates a new collaborative form of civic participation and engagement for urban planning that employs in-place digital augmentation. It enhances people’s experience of physical spaces with digital technologies that are directly accessible within that space, in particular through interaction with mobile phones and public displays. The study developed and deployed a system called Discussions in Space (DIS) in conjunction with a major urban planning project in Brisbane. Planners used the system to ask local residents planning-related questions via a public screen, and passers-by sent responses via SMS or Twitter onto the screen for others to read and reflect, hence encouraging in-situ, real-time, civic discourse. The low barrier of entry proved to be successful in engaging a wide range of residents who are generally not heard due to their lack of time or interest. The system also reflected positively on the local government for reaching out in this way. Challenges and implications of the short-texted and ephemeral nature of this medium were evaluated in two focus groups with urban planners. The paper concludes with an analysis of the planners’ feedback evaluating the merits of the data generated by the system to better engage with Australia’s new digital locals.

The big picture : an integrated approach to fashion design education

This paper examines current teaching practice within the context of the Bachelor of Design (Fashion) programme at AUT University and compares it to the approach adopted in previous years. In recent years, staff on the Bachelor of Design (Fashion) adopted a holistic approach to the assessment of design projects similar to the successful ideas and methods put forward by Stella Lange at the FINZ conference, 2005. Prior to adopting this holistic approach, the teaching culture at AUT University was modular and divorced the development of conceptual design ideas from the technical processes of patternmaking and garment construction, thus limiting the creative potential of integrated project work. Fashion Design is not just about drawing pretty pictures but is rather an entire process that encapsulates conceptual design ideas and technical processes within the context of a target market. Fashion design at AUT being under the umbrella of a wider Bachelor of Design must encourage a more serious view of Fashion and Fashion Design as a whole. In the development of the Bachelor of Design degree at AUT, the university recognised that design education would be best serviced by an inclusive approach. At inception, Core Studio and Core Theory papers formed the first semester of the programme across the discipline areas of Fashion, Spatial Design, Graphic Design and Digital Design. These core papers reinforce the reality that there is a common skill set that transcends all design disciplines with the differentiation between disciplines being determined by the techniques and processes they adopt. Studio based teaching within the scope of a major design project was recognised and introduced some time ago for students in their graduating year, however it was also expected that by year 3 the student had amassed the basic skills required to be able to work in this way. The opinion concerning teaching these basic skills was that they were best serviced by a modular approach. Prior attempts to manage design project delivery leant towards deconstructing the newly formed integrated papers in order to ensure key technical skills were covered in enough depth. So, whilst design projects have played an integral part in the delivery of fashion design over the year levels, the earlier projects were timetabled by discipline and unconvincingly connected. This paper discusses how the holistic approach to assessment must be coupled with an integrated approach to delivery. The methods and processes used are demonstrated and some recently trialled developments are shown to have resulted in achieving the integrated approach in both delivery and assessment.

AITPM national newsletter December 2008 president's report

It’s fast approaching the end of the year and the festive season, and I have a few things on my mind. First, how I’ll fit in all of my holiday plans and projects within my period of leave, which always seems to pass oh so quickly! But more important are the two issues of global financial uncertainty and safe travel. Judging by what is in the media, it appears to be proving difficult for any self respecting financial industry specialist to define and grapple with the so-called current economic crisis, let alone those of us who have not been formally and extensively schooled in the sciences of finance and economics. Perhaps the latter is even more of a “black art” than the discipline of transport planning. The situation has affected all of us with our superannuation and/or share portfolios; however, judging by the still-crowded shopping centres in many areas, the downstream general economic impacts appear to be less serious in Australia than in other developed countries, even with the significant market fluctuations taking place. There are many important decisions facing Australian governments, from the top down, on how they manage their budgets and spending. Infrastructure spending is in competition with other necessities such as the public health system and education. But it appears that infrastructure is an avenue of public spending that, over all time windows, may be able to significantly bolster local economies and that of the nation as a whole. This, however, is against the spectre of deficits. I would suggest that now, more than ever, we as transport and other professionals within the system, should use our knowledge and experience to take a key role in helping government and the private sector make sound decisions on infrastructure planning, delivery and management.

AITPM national newsletter president's report March 2010

As a tertiary educator, business is now starting to heat up for my colleagues and me as Semester 1 commences. I’d like to take this opportunity to wish all readers who are students or academic staff, whether sessional or full-time, a successful year of teaching to, and learning more about, the transport profession. I’d also like to note the important role played by our AITPM National Council Education Coordinator, being fulfilled by Victoria Branch President Mr Tony Fitts, along with all of our branches’ Education Coordinators.

Student engagement with an ePortfolio : a case study of pre-service education students

The emergence of ePortfolios is relatively recent in the university sector as a way to engage students in their learning and assessment, and to produce records of their accomplishments. An ePortfolio is an online tool that students can utilise to record, catalogue, retrieve and present reflections and artefacts that support and demonstrate the development of graduate students’ capabilities and professional standards across university courses. The ePortfolio is therefore considered as both process and product. Although ePortfolios show promise as a useful tool and their uptake has grown, they are not yet a mainstream higher education technology. To date, the emphasis has been on investigating their potential to support the multiple purposes of learning, assessment and employability, but less is known about whether and how students engage with ePortfolios in the university setting. This thesis investigates student engagement with an ePortfolio in one university. As the educational designer for the ePortfolio project at the University, I was uniquely positioned as a researching professional to undertake an inquiry into whether students were engaging with the ePortfolio. The participants in this study were a cohort (defined by enrolment in a unit of study) of second and third year education students (n=105) enrolled in a four year Bachelor of Education degree. The students were introduced to the ePortfolio in an introductory lecture and a hands-on workshop in a computer laboratory. They were subsequently required to complete a compulsory assessment task – a critical reflection - using the ePortfolio. Following that, engagement with the ePortfolio was voluntary. A single case study approach arising from an interpretivist paradigm directed the methodological approach and research design for this study. The study investigated the participants’ own accounts of their experiences with the ePortfolio, including how and when they engaged with the ePortfolio and the factors that impacted on their engagement. Data collection methods consisted of an attitude survey, student interviews, document collection, a researcher reflective journal and researcher observations. The findings of the study show that, while the students were encouraged to use the ePortfolio as a learning and employability tool, most students ultimately chose to disengage after completing the assessment task. Only six of the forty-five students (13%) who completed the research survey had used the ePortfolio in a sustained manner. The data obtained from the students during this research has provided insight into reasons why they disengaged from the ePortfolio. The findings add to the understandings and descriptions of student engagement with technology, and more broadly, advance the understanding of ePortfolios. These findings also contribute to the interdisciplinary field of technology implementation. There are three key outcomes from this study, a model of student engagement with technology, a set of criteria for the design of an ePortfolio, and a set of recommendations for effective practice for those implementing ePortfolios. The first, the Model of Student Engagement with Technology (MSET) (Version 2) explored student engagement with technology by highlighting key engagement decision points for students The model was initially conceptualised by building on work of previous research (Version 1), however, following data analysis a new model emerged, MSET (Version 2). The engagement decision points were identified as: • Prior Knowledge and Experience, leading to imagined usefulness and imagined ease of use; • Initial Supported Engagement, leading to supported experience of usefulness and supported ease of use; • Initial Independent Engagement, leading to actual experience of independent usefulness and actual ease of use; and • Ongoing Independent Engagement, leading to ongoing experience of usefulness and ongoing ease of use. The Model of Student Engagement with Technology (MSET) goes beyond numerical figures of usage to demonstrate student engagement with an ePortfolio. The explanatory power of the model is based on the identification of the types of decisions that students make and when they make them during the engagement process. This model presents a greater depth of understanding student engagement than was previously available and has implications for the direction and timing of future implementation, and academic and student development activities. The second key outcome from this study is a set of criteria for the re-conceptualisation of the University ePortfolio. The knowledge gained from this research has resulted in a new set of design criteria that focus on the student actions of writing reflections and adding artefacts. The process of using the ePortfolio is reconceptualised in terms of privileging student learning over administrative compliance. The focus of the ePortfolio is that the writing of critical reflections is the key function, not the selection of capabilities. The third key outcome from this research consists of five recommendations for university practice that have arisen from this study. They are that, sustainable implementation is more often achieved through small steps building on one another; that a clear definition of the purpose of an ePortfolio is crucial for students and staff; that ePortfolio pedagogy should be the driving force not the technology; that the merit of the ePortfolio is fostered in students and staff; and finally, that supporting delayed task performance is crucial. Students do not adopt an ePortfolio just because it is provided. While students must accept responsibility for their own engagement with the ePortfolio, the institution has to accept responsibility for providing the environment, and technical and pedagogical support to foster engagement. Ultimately, an ePortfolio should be considered as a joint venture between student and institution where strong returns on investment can be realised by both. It is acknowledged that the current implementation strategies for the ePortfolio are just the beginning of a much longer process. The real rewards for students, academics and the university lie in the future.

AITPM national newsletter President's report June 2010

This is my penultimate report as National President of the Australian Institute of Traffic Planning and Management, Inc. As an academic, I would like to take this opportunity to raise some issues and challenges I see in transport professional education in Australia. My general view is that the transport profession has until recently been less conspicuous to others as an identifiable discipline. This is both a blessing and somewhat of a curse. People mostly enter, or sometimes fall into, the transport profession having taken a degree in civil engineering, other engineering, urban and regional planning, economics, industrial psychology, business, followed by the less obvious disciplines. This order is probably about relative to the proportion of members’ background qualifications in our ranks too. However, once a graduate destined to become a transport professional has spent about five years or so out of the academic estuary, they tend to specialise in an area that cannot necessarily be easily correlated to the well known courses I have rattled off above. I can say from experience that it is not out of the question to see SIDRA models having been prepared by a transport professional who did not take traffic engineering as part of a civil engineering degree. So I see a couple of key challenges for the transport profession, which happens to be represented by a number of bodies, with our AITPM perhaps being the peak body, into the future,

Wellness in higher education : a transformative framework for health related disciplines

The perceived benefits of Wellness Education in University environments are substantiated by a number of studies in relation to the place, impact and purpose of Wellness curricula. Many authors recommend that Wellness curriculum design must include personal experiences, reflective practice and active self-managed learning approaches in order to legitimise the adoption of Wellness as a personal lifestyle approach. Wellness Education provides opportunities to engage in learning self-regulation skills both within and beyond the context of the Wellness construct. Learner success is optimised by creating authentic opportunities to develop and practice self regulation strategies that facilitate making meaning of life's experiences. Such opportunities include provision of options for self determined outcomes and are scaffolded according to learner needs; thus, configuring a learner-centred curriculum in Wellness Education would potentially benefit by overlaying principles from the domains of Self Determination Theory, Self Regulated Learning and Transformative Education Theory to highlight authentic, transformative learning as a lifelong approach to Wellness.

Practical application of pseudospectral optimization to robot path planning

To obtain minimum time or minimum energy trajectories for robots it is necessary to employ planning methods which adequately consider the platform’s dynamic properties. A variety of sampling, graph-based or local receding-horizon optimisation methods have previously been proposed. These typically use simplified kino-dynamic models to avoid the significant computational burden of solving this problem in a high dimensional state-space. In this paper we investigate solutions from the class of pseudospectral optimisation methods which have grown in favour amongst the optimal control community in recent years. These methods have high computational efficiency and rapid convergence properties. We present a practical application of such an approach to the robot path planning problem to provide a trajectory considering the robot’s dynamic properties. We extend the existing literature by augmenting the path constraints with sensed obstacles rather than predefined analytical functions to enable real world application.

An introduction to the constraints-led approach to learning in outdoor education

Participation in outdoor education is underpinned by a learner's ability to acquire skills in activities such as canoeing, bushwalking and skiing and consequently the outdoor leader is often required to facilitate skill acquisition and motor learning. As such, outdoor leaders might benefit from an appropriate and tested model on how the learner acquires skills in order to design appropriate learning contexts. This paper introduces an approach to skill acquisition based on ecological psychology and dynamical systems theory called the constraints-led approach to skills acquisition. We propose that this student-centred approach is an ideal perspective for the outdoor leader to design effective learning settings. Furthermore, this open style of facilitation is also congruent with learning models that focus on other concepts such as teamwork and leadership.

Design education online : learning delivery and evaluation

Online learning has been recognised as an effective pedagogical method and tool, and is broadly integrated into various types of teaching and learning strategies in higher education. In practice, the use of Virtual Learning Environment (VLE) in higher education has become an integral strategy for quality education. The field of design education however has not been researched extensively in regard to online learning, delivery and evaluation. This paper discusses design education from an online learning perspective. It proposes an integrated framework with three key components for online learning via VLE including an interactive delivery structure, communication channels, and learning evaluation. Additionally, the paper describes and evaluates how VLE sites for two design units were built based on an integrated framework and student learning experiences. The results indicate that online design education should be integrated with various educational values and functional features in a systematic manner, and requires designing learning evaluation protocols as part of learning activities and communicative forms within online-based learning sites.

Arts-based research in design education

There is an urgent need in terms of changing world conditions to move beyond the dualist paradigm that has traditionally informed design research, education and practice. Rather than attempt to reduce uncertainty, novelty and complexity as is the conventional approach, an argument is presented in this article that seeks to exploit these qualities through a reconceptualisation of design in creative as well as systematic, rigorous and ethical terms. Arts-based research, which 'brings together the systematic and rigorous qualities of inquiry with the creative and imaginative qualities of the arts', is presented as being central to this reconceptualisation. This is exemplified in the application of art-informed inquiry in a research unit for graduating tertiary-level interior design students. The application is described in this article and is shown to rely substantially on the image and its capacity to open up and reveal new possibilities and meaning.