Rural and regional Australian public accounting firm services : service provision, concerns and tensions

Public accounting firms provide a necessary and important service for rural and regional areas. However, the provision of high-quality services is hindered by a number of factors. This paper reports the findings from a large-scale survey of professional accounting firm practitioners located in rural and regional Australia, identifying factors causing concerns and tensions and quantifying their scope and importance. Prominent concerns and tensions identified include adverse effects arising from the employment market, communications technology developments and legislation such as the Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 and the Financial Services Reform Act 2001.

Understanding the tensions in place – conflict and conservation in Kashmir

The ongoing evolution of the global heritage movement has been marked by a move away from fabric-centred understandings of heritage, towards a language of ‘place’, ‘values’ and ‘stakeholders’. Recent initiatives like the ‘Vienna Memorandum on Historic Urban Landscapes’ and the ‘Seoul Declaration on Heritage and the Metropolis in Asia and the Pacific’ represent important steps in such directions for managing the heritage of urban environments. This paper examines these developments in the context of Srinagar, the capital city of Indian administered Kashmir. With the conflict in the region enduring for more than fifteen years, the city - regarded as one of the most important pre-modern urban landscapes in South Asia - has suffered extensive physical damage. Nonetheless, the city remains the cultural and political heart of a wider collective identity rooted in the Kashmir Valley. As such, Srinagar presents a rich example of a city that would strongly benefit from the insights gained from Seoul and Vienna; an approach that recognises how a sense of ‘place’ arises through an intimate dialogue between the built environment and the socio-cultural context within which it sits. However, as we shall see, a framework oriented around ‘values’ and ‘context’ opens up unfamiliar and difficult questions and challenges. If a city like Srinagar is to be discussed in more holistic, less fabric-based terms, the interfaces between heritage and its wider social values, such as cultural sovereignty, multi-culturalism or democracy require far greater attention than they have received to date.

Documentary tensions and the filmmaker in the frame

This thesis identifies a distinct category of documentary in which the filmmaker is shown negotiating their authorship and performing their authority. Close analysis of three films investigates conceptual tensions that arise when a filmmaker is framed as both a specific subject and a documentary author.

Improving schools: productive tensions between the local, the systemic and the global

This unique book explores school improvement policy – from its translation into national contexts and school networks to its implementation in leader and teacher practices in individual schools and classrooms within this network of schools and its impact on students’ learning. It draws on multiple conceptual and theoretical resources to explore the complexities attached to a school improvement process in a network of schools in Australia. These conceptual and theoretical resources include discourse, practice, representation and network, concepts common to both policy research as well as studies of leadership and classroom practice. They lead to a more detailed understanding of the intersections between educational policy and intervention processes, and the complex reality of school processes and teaching practices. In the book we trace the implementation of school improvement policies through its multiple phases, levels and contexts. Our data-collection and analysis methods draw on a variety of perspectives in the way different players perceive their roles and the nature of the initiative and the ways in which these intersect. The research findings are used to seek productive approaches to school improvement that combine policy integrity with local flexibility. The book contributes to the school improvement literature through its exploration of tensions between global and systemic settings and local practices and histories.

Illegitimate identity in the middle of an ideological crisis and tensions in the consumption network: a study on why plus-size fashion brands are illegitimate fashion elements

O presente trabalho explora as causas pelas quais o campo da moda plus size carece de legitimidade com as consumidoras plus size. Eu explorei o assunto em três artigos. No primeiro, eu estudo o processo de legitimação de um novo mercado emergente, o mercado da moda plus size brasileira e os desafios para sua a institucionalização. Eu conduzi dezessete entrevistas com consumidoras plus size, uma netnografia em quatro blogs de moda plus size brasileiros e analisei de maneira semiótica um site que vende roupas de moda plus size. Meus resultados indicam que, apesar de ter atores legítimos que promovem essas marcas de moda plus size, o campo da moda plus size ainda é percebido como uma versão vergonhosa do campo da moda. Defendo aqui que o fato de uma das lógicas de campo da moda plus size ser estigma, acaba afetando os projetos identitários das consumidoras de maneira depreciativa, de forma elas não se envolvem em práticas de capital cultural que ocorrem dentro do campo da moda plus size. No segundo artigo, eu conduzi uma introspecção genealógica em que eu pesquisei questões de identidade. Como uma mulher (que se assume ) plus size, eu imaginei que seria relevante para olhar para dentro de mim mesma, a fim de explorar a forma como a minha identidade liga-se com a rede semiótica-material que me rodeia em termos de moda, alimentos e outros elementos. Meus dados vieram tanto de técnicas de introspecção simultâneas, quanto retrospectivas. Em termos teóricos, eu usei a ideia de ―assemblages‖ e eu foquei minha análise tanto nos aspectos materiais da minha rede de consumo, quanto na estabilidade da rede. As consequências da minha assemblage estão ligadas a uma gestão de qualidade total da minha identidade, tanto online como off-line, refletidas em práticas de consumo que se conectam à ideia de uma lógica de consumo bulímica em que o consumo de alimentos e gestão corpo estão interligadas. Por fim, no meu terceiro artigo, eu explorei o conceito de identidade a partir do consumo da moda feminina plus size. Foram feitas catorze entrevistas fenomenológicas, cujos dados foram analisados a partir de uma perspectiva hermenêutica. Três categorias temáticas emergiram da análise de dados: a construção da identidade por meio da moda, elementos de identidade plus size e estratégias criativas para lidar com a falta de produtos para mulheres plus size no varejo. Entre os principais resultados, destacam-se a forma como o termo plus size atua como estigma, influenciando projetos de identidade das consumidoras, o papel do varejo no processo de estigmatização e a saga épica de compras, que envolve um "mercado negro", com a participação de vendedores. Eu concluo discutindo o papel da identidade na instabilidade do campo da moda plus size.

Tensions in Latin American structural adjustment: allocation versus distribution

Includes bibliography

Youth employment: characteristics, tensions and challenges

Includes bibliography

Oxygen consumption by the hermit crab, Clibanarius vittatus (Bosc, 1802) in declining oxygen tensions

1. 1. Oxygen consumption and its relationship to stepwise declining oxygen tension were examined in the common striped hermit crab, Clibanarius vittatus. 2. 2. Weight-specific oxygen consumption varied with body weight (W), according to the equation log V ̇o2 = 2.1639 + (-0.419 log W). 3. 3. Shell-less individuals of 1-2 g wet wt, where found to be oxygen conformers, since oxygen consumption ( V ̇o2) decreased with declining oxygen tensions. At ambient oxygen tensions below 35.4 mmHg, oxygen consumption remained constant, suggesting an increased ventilation. 4. 4. C. vittatus was found to survive in oxygen-free seawater for 5.5 hr, and no significant differences were found in oxygen consumption rates, for shelled and shell-less crabs, measured in water and air. 5. 5. The use of a K1 K2 index of oxygen independence, showed that larger animals were better able to maintain oxygen-independence during hypoxia than smaller individuals. 6. 6. C. vittatus displayed a pattern of no oxygen debt, once returned to normoxia. © 1983.

Computer simulation methods to study interfacial tensions : from the Ising model to colloidal crystals

In condensed matter systems, the interfacial tension plays a central role for a multitude of phenomena. It is the driving force for nucleation processes, determines the shape and structure of crystalline structures and is important for industrial applications. Despite its importance, the interfacial tension is hard to determine in experiments and also in computer simulations. While for liquid-vapor interfacial tensions there exist sophisticated simulation methods to compute the interfacial tension, current methods for solid-liquid interfaces produce unsatisfactory results.rnrnAs a first approach to this topic, the influence of the interfacial tension on nuclei is studied within the three-dimensional Ising model. This model is well suited because despite its simplicity, one can learn much about nucleation of crystalline nuclei. Below the so-called roughening temperature, nuclei in the Ising model are not spherical anymore but become cubic because of the anisotropy of the interfacial tension. This is similar to crystalline nuclei, which are in general not spherical but more like a convex polyhedron with flat facets on the surface. In this context, the problem of distinguishing between the two bulk phases in the vicinity of the diffuse droplet surface is addressed. A new definition is found which correctly determines the volume of a droplet in a given configuration if compared to the volume predicted by simple macroscopic assumptions.rnrnTo compute the interfacial tension of solid-liquid interfaces, a new Monte Carlo method called ensemble switch method'' is presented which allows to compute the interfacial tension of liquid-vapor interfaces as well as solid-liquid interfaces with great accuracy. In the past, the dependence of the interfacial tension on the finite size and shape of the simulation box has often been neglected although there is a nontrivial dependence on the box dimensions. As a consequence, one needs to systematically increase the box size and extrapolate to infinite volume in order to accurately predict the interfacial tension. Therefore, a thorough finite-size scaling analysis is established in this thesis. Logarithmic corrections to the finite-size scaling are motivated and identified, which are of leading order and therefore must not be neglected. The astounding feature of these logarithmic corrections is that they do not depend at all on the model under consideration. Using the ensemble switch method, the validity of a finite-size scaling ansatz containing the aforementioned logarithmic corrections is carefully tested and confirmed. Combining the finite-size scaling theory with the ensemble switch method, the interfacial tension of several model systems, ranging from the Ising model to colloidal systems, is computed with great accuracy.