Tax deductible giving in 2011-12

Executive summary of Working Paper No ACPNS 63, An Examination of Tax-Deductible Donations made by Individual Australian Taxpayers in 2011-12. The information presented is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2011 to 30 June 2012 extracted from the Australian Taxation Office's publication Taxation Statistics 2011-12.

Understanding financial information used to assess small firm performance : an Australian qualitative study

Purpose The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make business decisions and evaluate the firm's performance, and the role played by the accountant in that process. Design/methodology/approach A phenomenological paradigm underpins this exploratory study. Semi‐structured interviews were undertaken with the owners of ten small firms, where the focus was on understanding what happens in an organisational setting, as opposed to theory and textbook practice. Findings The qualitative data supported prior research in other countries. The in‐depth analysis revealed a very basic understanding of accounting information and problems with the financial literacy amongst these small firm owners. Accounting reports were not widely produced or used, so an informal assessment, such as how much cash was in the bank, was the primary means of assessing business performance. Accountants were used for taxation services, although some owners sought more general business advice. Originality/value An understanding is developed of why there might be a gap between textbook rhetoric and reality of accounting practice in small firms. The conclusion is that accounting textbooks need to include more information about the reality of financial management in small firms.

Untangling the evidence : introducing an empirical model for evidence-based library and information practice

Introduction This research is the first to investigate the experiences of teacher-librarians as evidence-based practice. An empirically derived model is presented in this paper. Method This qualitative study utilised the expanded critical incident approach, and investigated the real-life experiences of fifteen Australian teacher-librarians, through semi-structured interviews and inductive data analysis. Data collection utilised semi-structured interviews, on-site observations, journaling and the rubric for contextual information. These approaches allowed each of the interviewees to tell their own story and provided richness to the data. Analysis The analysis involved two types of data categorisation: binary and thematic. Binary classification was used to identify factual details. Thematic analysis involved categorising the emerging themes. Results An empirically derived model for evidence-based practice was devised and associated critical findings identified. The results demonstrate that evidence-based practice for teacher-librarians is a holistic practice. It is not a linear, step-by-step process. Conclusions This study is significant for teacher-librarians and library and information professionals as it provides new understanding of evidence-based practice.

Rethinking the value of simulation methods in the information systems research field : a call for reconstructing contribution for a broader audience

The impact of simulation methods for social research in the Information Systems (IS) research field remains low. A concern is our field is inadequately leveraging the unique strengths of simulation methods. Although this low impact is frequently attributed to methodological complexity, we offer an alternative explanation – the poor construction of research value. We argue a more intuitive value construction, better connected to the knowledge base, will facilitate increased value and broader appreciation. Meta-analysis of studies published in IS journals over the last decade evidences the low impact. To facilitate value construction, we synthesize four common types of simulation research contribution: Analyzer, Tester, Descriptor, and Theorizer. To illustrate, we employ the proposed typology to describe how each type of value is structured in simulation research and connect each type to instances from IS literature, thereby making these value types and their construction visible and readily accessible to the general IS community.

On Merging Business Process Management and Geographic Information Systems : Modeling and Execution of Ecological Concerns in Processes

Business Process Management describes a holistic management approach for the systematic design, modeling, execution, validation, monitoring and improvement of organizational business processes. Traditionally, most attention within this community has been given to control-flow aspects, i.e., the ordering and sequencing of business activities, oftentimes in isolation with regards to the context in which these activities occur. In this paper, we propose an approach that allows executable process models to be integrated with Geographic Information Systems. This approach enables process models to take geospatial and other geographic aspects into account in an explicit manner both during the modeling phase and the execution phase. We contribute a structured modeling methodology, based on the well-known Business Process Model and Notation standard, which is formalized by means of a mapping to executable Colored Petri nets. We illustrate the feasibility of our approach by means of a sustainability-focused case example of a process with important ecological concerns.

Experiencing information use for early career academics’ learning: A knowledge ecosystem model

Purpose This study explores the informed learning experiences of early career academics while building their networks for professional and personal development. The notion that information and learning are inextricably linked via the concept of ‘informed learning’ is used as a conceptual framework to gain a clearer picture of what informs early career academics while they learn and how they experience using that which informs their learning within this complex practice: to build, maintain and utilise their developmental networks. Methodology This research employs a qualitative framework using a constructivist grounded theory approach (Charmaz, 2006). Through semi-structured interviews with a sample of fourteen early career academics from across two Australian universities, data were generated to investigate the research questions. The study used the methods of constant comparison to create codes and categories towards theme development. Further examination considered the relationship between thematic categories to construct an original theoretical model. Findings The model presented is a ‘knowledge ecosystem’, which represents the core informed learning experience. The model consists of informal learning interactions such as relating to information to create knowledge and engaging in mutually supportive relationships with a variety of knowledge resources found in people who assist in early career development. Originality/Value Findings from this study present an alternative interpretation of informed learning that is focused on processes manifesting as human interactions with informing entities revolving around the contexts of reciprocal human relationships.

Exploiting inference from semantic annotations for information retrieval

The increasing amount of information that is annotated against standardised semantic resources offers opportunities to incorporate sophisticated levels of reasoning, or inference, into the retrieval process. In this position paper, we reflect on the need to incorporate semantic inference into retrieval (in particular for medical information retrieval) as well as previous attempts that have been made so far with mixed success. Medical information retrieval is a fertile ground for testing inference mechanisms to augment retrieval. The medical domain offers a plethora of carefully curated, structured, semantic resources, along with well established entity extraction and linking tools, and search topics that intuitively require a number of different inferential processes (e.g., conceptual similarity, conceptual implication, etc.). We argue that integrating semantic inference in information retrieval has the potential to uncover a large amount of information that otherwise would be inaccessible; but inference is also risky and, if not used cautiously, can harm retrieval.

External knowledge and query strategies in active learning: A study in clinical information extraction

This paper presents a new active learning query strategy for information extraction, called Domain Knowledge Informativeness (DKI). Active learning is often used to reduce the amount of annotation effort required to obtain training data for machine learning algorithms. A key component of an active learning approach is the query strategy, which is used to iteratively select samples for annotation. Knowledge resources have been used in information extraction as a means to derive additional features for sample representation. DKI is, however, the first query strategy that exploits such resources to inform sample selection. To evaluate the merits of DKI, in particular with respect to the reduction in annotation effort that the new query strategy allows to achieve, we conduct a comprehensive empirical comparison of active learning query strategies for information extraction within the clinical domain. The clinical domain was chosen for this work because of the availability of extensive structured knowledge resources which have often been exploited for feature generation. In addition, the clinical domain offers a compelling use case for active learning because of the necessary high costs and hurdles associated with obtaining annotations in this domain. Our experimental findings demonstrated that 1) amongst existing query strategies, the ones based on the classification model’s confidence are a better choice for clinical data as they perform equally well with a much lighter computational load, and 2) significant reductions in annotation effort are achievable by exploiting knowledge resources within active learning query strategies, with up to 14% less tokens and concepts to manually annotate than with state-of-the-art query strategies.

Structure matters: Adoption of structured classification Approach in the context of cognitive presence classification

Within online learning communities, receiving timely and meaningful insights into the quality of learning activities is an important part of an effective educational experience. Commonly adopted methods – such as the Community of Inquiry framework – rely on manual coding of online discussion transcripts, which is a costly and time consuming process. There are several efforts underway to enable the automated classification of online discussion messages using supervised machine learning, which would enable the real-time analysis of interactions occurring within online learning communities. This paper investigates the importance of incorporating features that utilise the structure of on-line discussions for the classification of "cognitive presence" – the central dimension of the Community of Inquiry framework focusing on the quality of students' critical thinking within online learning communities. We implemented a Conditional Random Field classification solution, which incorporates structural features that may be useful in increasing classification performance over other implementations. Our approach leads to an improvement in classification accuracy of 5.8% over current existing techniques when tested on the same dataset, with a precision and recall of 0.630 and 0.504 respectively.

Exploring variation in the ways of experiencing health information literacy: A phenomenographic study

From a relational perspective of information literacy, health information literacy is interpreted as the different ways in which people experience using information to learn about health. Phenomenography was used as a research approach to explore variation in people's experience of using information to learn about health from data collected through semi-structured interviews. The findings identify seven categories that describe the qualitatively different ways in which people experience health information literacy: building a new knowledge base;weighing up information; discerning valid information; paying attention to bodily information; staying informed about health; Participating in learning communities, and envisaging health. These findings can be used to enhance awareness about the different ways of experiencing health information literacy, and to contribute to a nascent trajectory of research that has explored information literacy within the context of everyday life.

Hugo Steiner-Prag giving the opening address at the International Book Arts Exhibition; Leipzig.

Verso: Internationale Buchkunstausstellung Leipzing 1927. Eroeffnungsfeier in der Aula der Universitaet Prof. Hugo Steiner-Prag, Praesident der Austellung und I. Vors. des Vereins "Deutsche Buchkuenstler" haelt die Festrede

On the Kelvin-Helmholtz instability of structured plasma layers in the magnetosphere

The hydromagnetic Kelvin-Helmholtz (K-H) instability problem is studied for a three-layered system analytically by arriving at the marginal instability condition. As the magnetic field directions are taken to vary in the three regions, both the angle and finite thickness effects are seen on the instability criterion. When the relative flow speed of the plasmas on the two sides of the interfaces separating the inner and the surrounding layers is U < Uc, where Uc is the critical speed, the system is stable both for symmetric and asymmetric perturbations. However, unlike the case of the interface bounded by two semiinfinite media, Uc is no longer the minimum critical speed above which the system will be unstable for all wavenumbers; another critical speed U* > Uc is introduced due to the finiteness of the system. When Uc < U < U*, the instability can set in either through the symmetric or asymmetric mode, depending on the ratio of the plasma parameters and angle between the magnetic field directions across the boundaries. The instability arises for a finite range of wavenumbers, thus giving rise to the upper and lower cut-off frequencies for the spectra of hydromagnetic surface waves generated by the K-H instability mechanism. When U > U*, both the modes are unstable for short wavelengths. The results are finally used to explain some observational features of the dependence of hydromagnetic energy spectra in the magnetosphere on the interplanetary parameters.

Dr. Bernhard Bardach giving cholera vaccinations to unidentified soldiers; Chorlupy Military; Portraits; Groups

Digital Image

Understanding the information dynamics of medication administration in residential aged care facilities (RACFs): A prerequisite for design of effective ICT systems

Medication information is a critical part of the information required to ensure residents' safety in the highly collaborative care context of RACFs. Studies report poor medication information as a barrier to improve medication management in RACFs. Research exploring medication work practices in aged care settings remains limited. This study aimed to identify contextual and work practice factors contributing to breakdowns in medication information exchange in RACFs in relation to the medication administration process. We employed non-participant observations and semi-structured interviews to explore information practices in three Australian RACFs. Findings identified inefficiencies due to lack of information timeliness, manual stock management, multiple data transcriptions, inadequate design of essential documents such as administration sheets and a reliance on manual auditing procedures. Technological solutions such as electronic medication administration records offer opportunities to overcome some of the identified problems. However these interventions need to be designed to align with the collaborative team based processes they intend to support.