Digital Commons Network^™

Partnership Versus Public Ownership Of Accounting Firms: Exploring Relative Performance, Performance Measurement And Measurement Issues, Mark E. Pickering

Australasian Accounting, Business and Finance Journal

Despite theoretical arguments that partnerships are the most efficient ownership form for professional service firms (PSFs), PSFs are increasingly moving to other ownership structures, such as publicly listed companies (PLCs). Research on the comparative performance of PSF, PLCs and partnerships is sparse with conflicting results suggesting that some segments of PSFs are moving to a less efficient form. This study explores the performance of two Australian accounting PLCs compared to a sample of similar sized mid tier accounting firms. The accounting PLCs achieved substantially higher revenue growth rates but lower productivity than the partnership sample. Measurement issues were identified in …

Eva As Superior Performance Measurement Tool, Abdullah Al Mamun, Shazali Abu Mansor

Faculty of Business - Papers (Archive)

Prior to the East Asian financial crisis scholars found the necessity of a true financial performance measure in Malaysia. After more than one decade of the crisis Malaysian firms still stick with the conventional performance measures, which are criticised due to general accepted accounting principles. In this vein, this study aims to study a value based financial performance measure which can be adopted by the Malaysian firms over the conventional measures currently used. Economic Value Added (EVA) was introduced and advocated by Stern Stewart and Co. in 1982. This study intended to identify why EVA should be used as financial …

Technical Efficiency Performance Of Thai Manufacturing Small And Medium Sized Enterprises, Teerawat Charoenrat, Charles Harvie

Faculty of Commerce - Papers (Archive)

This paper employs a stochastic frontier production function and technical inefficiency effects model to measure and explain the technical efficiency of Thai manufacturing small and medium sized enterprises (SMEs). Cross-sectional firm-level data from the industrial census conducted in 2007 is used. A simple average technical efficiency levels in all categories of manufacturing SMEs analysed in 2007 is found to be low, indicating a high degree of technical inefficiency in the production process. Despite reform measures aimed at improving firm performance, Thai manufacturing SMEs have remained predominantly labour intensive. The technical inefficiency effects model reveals that firm size, firm age, skilled …

An Empirical Analysis Of Iran's Banking Performance, Amir Arjomandi, Charles Harvie, Abbas Valadkhani

Faculty of Commerce - Papers (Archive)

Purpose – The purpose of this paper is to investigate the efficiency and productivity growth of the Iranian banking industry between 2003 and 2008, encompassing pre- and post-2005-reform years.

Design/methodology/approach – The study uses a new decomposition of the Hicks-Moorsteen total factor productivity index developed by O’Donnell to analyse efficiency and productivity changes in a banking context. The advantage of this approach over the popular constant-returns-to-scale Malmquist productivity index is that it is free from any assumptions concerning firms’ optimising behaviour, the structure of markets, or returns to scale. The paper assumes that the production technology exhibits variable returns to …

Reply To "Response: Board Composition And Firm Performance: Evidence From Bangladesh - A Sceptical View", Afzalur Rashid, Anura De Zoysa, Sudhir Lodh, Kathleen Rudkin

Faculty of Commerce - Papers (Archive)

This paper replies to Chowdhury’s (2010) response to the paper "Board Composition and Firm Performance: Evidence from Bangladesh" (2010). It challenges the strength of the criticisms, arguing that the factors discussed in Chowdhury (2010) do not necessarily impair the outcome of the research. The authors elucidate issues raised, and in so doing, reproduce the results incorporating the commentator’s suggestions

Evaluating The Volatility Forecasting Performance Of Best Fitting Garch Models In Emerging Asian Stock Markets, Chaiwat Kosapattarapim, Yan-Xia Lin, Michael Mccrae

Faculty of Informatics - Papers (Archive)

While modeling the volatility of returns is essential for many areas of finance, it is well known that financial return series exhibit many non-normal characteristics that cannot be captured by the standard GARCH model with a normal error distribution. But which GARCH model and which error distribution to use is still open to question, especially where the model that best fits the in-sample data may not give the most effective out-of-sample volatility forecasting ability. Approach: In this study, six simulated studies in GARCH(p,q) with six different error distributions are carried out. In each case, we determine the best fitting GARCH …

Discovering The Impact Of Library Use And Student Performance, Brian L. Cox, Margie H. Jantti

Senior Deputy Vice-Chancellor and Deputy Vice-Chancellor (Education) - Papers

Key Takeaways • Without a valid, reliable way to collect data from various library and enterprise systems, it's difficult to quantitatively assert how a library adds value. • University of Wollongong Library developed the Library Cube, a tailored database and reporting function that joins library usage data with student data, including demographic and academic performance information. • Analysis of the resulting data reveals a strong correlation between students' grades and use of information resources the library provides.

Comparison Of Assessment Performance Of Rural And Regional Students In A Unique Australian Graduate-Entry Medical Program, David L. Garne, J Bushnell, A Lethbridge, J Douglas

Faculty of Science, Medicine and Health - Papers: part A

The Graduate School of Medicine at the University of Wollongong is one of Australia's newest medical schools, with a regional/rural focus and a distributed campus, and students are all expected to spend a significant proportion of their training in a rural setting. Due to the diverse learning environments that students are exposed to, we sought to determine by phase if there was any difference in examination results between groups who were located in rural settings and those in regional settings.

At The Coalface: Storying Resistance To The Managerial Imposition Of A New Performance Appraisal System, Patrick Dawson, Peter Mclean

Faculty of Business - Papers (Archive)

This study explores contested change at Glenrothes Colliery and the way that stories emerge are challenged, developed, redefined and shared as part of a continuing dialogue and storying process as miners sought to reassert their sense of collective identity. We argue for a broader conceptualisation of story that moves beyond the confines of folklorist tradition with a focus on retrospective narrative analysis to one which is able to accommodate the temporal, contextual, and political nature of stories as employees make sense and give sense to the changes imposed by management that threatened their collective sense of identity.

Performance And Prediction Of Surcharge And Vacuum Consolidation Via Prefabricated Vertical Drains With Special Reference To Highways, Railways And Ports, Buddhima Indraratna, Cholachat Rujikiatkamjorn, Xueyu Geng

Faculty of Engineering - Papers (Archive)

Much of the world’s essential infrastructure is built along congested coastal belts that are composed of highly compressible and weak soils up to significant depths. Soft alluvial and marine clay deposits have very low bearing capacity and excessive settlement characteristics, with obvious design and maintenance implications on tall structures and large commercial buildings, as well as port and transport infrastructure. Stabilising these soft soils before commencing construction is essential for both long term and short term stability. A system of vertical drains combined with vacuum pressure and surcharge preloading has become an attractive ground improvement alternative in terms of both …

Performance Of Geosynthetically-Reinforced Rail Ballast In Direct Shear Conditions, Sd K Karimullah Hussaini, Buddhima Indraratna, J S. Vinod

Faculty of Engineering - Papers (Archive)

In the recent past the use of geosynthetic-reinforcement to stabilise the rail tracks has been on the rise. The performance of such reinforced track is governed by the shear behavior of the ballastgeosynthetic interface. In view of this, large-scale direct shear tests were performed to explore the shear behaviour of rail ballast-geogrid interfaces. Fresh Latite ballast with an average particle size (D50) of 35 mm, and geogrids with different aperture sizes and shapes were used for this purpose. The laboratory experimental results indicate that the shear strength of ballast can be improved significantly when reinforced with geosynthetics, but the degree …

Field Monitoring Of Performance Of Ballasted Rail Track With Geosynthetic Reinforcement, P Anantanasakul, B Indraratna, S S. Nimbalkar, T Neville

Faculty of Engineering - Papers (Archive)

Large cyclic stresses induced from heavy traffic can cause significant degradation of rail tracks, leading to poor track geometry and safety. Inclusion of resilient materials such as geosynthetics to reinforce the track substructure has been observed in the laboratory to be viable at reducing the impact of such adverse effects. Despite this, the ‘field’ performance of different geosynthetics to reinforce ballasted tracks has not been investigated in a systematic manner. An extensive field study was therefore undertaken on experimental track sections near Singleton, New South Wales. Four types of geosynthetics were installed at the ballast-subballast interface of track sections constructed …

Track Stabilisation With Geosynthetics And Geodrains, And Performance Verification Through Field Monitoring And Numerical Modelling, Buddhima Indraratna, S Nimbalkar, Cholachat Rujikiatkamjorn

Faculty of Engineering - Papers (Archive)

All over the world, ballasted railway tracks form one of the major transportation networks designed to provide heavy haul freight and passenger traffic. However, large cyclic loading from heavy axle trains operating at high speeds often causes excessive deformation and degradation of ballast, as well as unacceptable differential settlement of compressible foundation and, or pumping of the soft subgrade soils. The problem becomes more severe under high impact loads due to rail or wheel imperfections, causing accelerated ballast breakage. A proper understanding of load transfer mechanisms and their effects on track deformations are essential prerequisites for minimising maintenance costs. The …

A "Skeleton/Skin"Strategy For Preparing Ultrathin Free-Standing Single-Walled Carbon Nanotube/Polyaniline Films For High Performance Supercapacitor Electrodes, Zhiqiang Niu, Pingshan Luan, Qi Shao, Haibo Dong, Jinzhu Li, Jun Chen, Duan Zhao, Le Cai, Weiya Zhou, Xiaodong Chen, Sishen Xie

Faculty of Engineering - Papers (Archive)

One of the most critical aspects in the preparation of single-walled carbon nanotubes (SWCNTs)/ conducting polymer hybrid electrodes is to improve the energy density without seriously deteriorating their high power capability. Here, we report a ‘‘skeleton/skin’’ strategy for the preparation of freestanding, thin and flexible SWCNT/polyaniline (PANI) hybrid films by a simple in situ electrochemical polymerization method using directly grown SWCNT films with a continuous reticulate structure as template. In situ electrochemical polymerization can achieve effective deposition of PANI onto the surface of SWCNT bundles in the films and control the morphology and microstructure of the SWCNT/PANI hybrid films. In …

Synthesis Of Uniform Tio2@Carbon Composite Nanofibers As Anode For Lithium Ion Batteries With Enhanced Electrochemical Performance, Zunxian Yang, Guodong Du, Qing Meng, Zaiping Guo, Xuebin Yu, Zhixin Chen, Tailiang Guo, Rong Zeng

Faculty of Engineering - Papers (Archive)

Very large area, uniform TiO2@carbon composite nanofibers were easily prepared by thermal pyrolysis and oxidization of electrospun titanium(IV) isopropoxide/polyacrylonitrile (PAN) nanofibers in argon. The composite nanostructures exhibit the unique feature of having TiO2 nanocrystals encapsulated inside a porous carbon matrix. The unique orderly-bonded nanostructure, porous characteristics, and highly conductive carbon matrix favour excellent electrochemical performance of the TiO2@carbon nanofiber electrode. The TiO2@carbon hybrid nanofibers exhibited highly reversible capacity of 206 mAh g−1 up to 100 cycles at current density of 30 mA g−1 and excellent cycling stability, indicating that the composite is a promising anode candidate for Li-ion batteries.

Facile Synthesis Of A Interleaved Expanded Graphite-Embedded Sulphur Nanocomposite As Cathode Of Li-S Batteries With Excellent Lithium Storage Performance, Yun-Xiao Wang, Ling Huang, Li-Chao Sun, Su-Yuan Xie, Gui-Liang Xu, Shu-Ru Chen, Yue-Feng Xu, Jun-Tiao Li, Shulei Chou, S. X. Dou, Shi-Gang Sun

Faculty of Engineering - Papers (Archive)

This paper reports the facile synthesis of a unique interleaved expanded graphite-embedded sulphur nanocomposite (S-EG) by melt-diffusion strategy. The SEM images of the S-EG materials indicate the nanocomposites consist of nanosheets with a layer-by-layer structure. Electrochemical tests reveal that the nanocomposite with a sulphur content of 60% (0.6S-EG) can deliver the highest discharge capacity of 1210.4 mAh g−1 at a charge–discharge rate of 280 mA g−1 in the first cycle, the discharge capacity of the 0.6S-EG remains as high as 957.9 mAh g−1 after 50 cycles of charge–discharge. Furthermore, at a much higher charge–discharge rate of 28 A g−1, the …

Re-Enacting Performance Art, Lucas M. Ihlein, Chris Hewitt, Andrea Saemann

Faculty of Law, Humanities and the Arts - Papers (Archive)

Lucas Ihlein’s re-enactment work has primarily revolved around Expanded Cinema from British artists of the 1970s. Working with Louise Curham as “Teaching and Learning Cinema”, Ihlein’s approach involves a carefully annotated and documented re-invention of the original works, paying particular attention to the technological specificity of film, video and digital media.

Are We There Yet? Closing The Gap In Indigenous Health In Australia: Monitoring Clinical Performance In Aboriginal And Islander Community Control Health Services In Queensland, Kathryn S. Panaretto, Selwyn Button, Adrian Carson, Dallas Leon, Rhonda Schibasaki, Gail Wason, David Baker, Ian Ring

Sydney Business School - Papers

Abstract presented at the World Congress of Cardiology, Dubai, United Arab Emirates, 18-21 April 2012.

Effect Of Gallium Doping And Ball Milling Process On The Thermoelectric Performance Of N-Type Zno, Priyanka Jood, Germanas Peleckis, Xiaolin Wang, S X. Dou

Faculty of Engineering and Information Sciences - Papers: Part A

We report a systematic investigation of the thermoelectric properties of n-type Ga-doped ZnO synthesized using different ball milling conditions. Samples fabricated by the high-energy ball milling resulted in a highly dense layered structure with randomly distributed voids. These samples measured the lowest room temperature thermal conductivity, i.e., 27 W/mK due to increased phonon scattering. Furthermore, the Ga:ZnO system showed a metal–semiconductor transition above 300 K with transition temperature decreasing with increasing doping level. Measurement of the activation energy revealed the presence of one donor level around 3.9–7.8 meV and a deeper donor level around 15.4–18.1 meV below the conduction band …

Performance Analysis Of Stfc Mb-Ofdm Uwb In Wban Channels, Miftadi Sudjai, Le Chung Tran, Farzad Safaei

Faculty of Engineering and Information Sciences - Papers: Part A

This paper investigates the performance of the space-time-frequency coded (STFC) multiband orthogonal frequency division multiplexing ultra-wideband (MBOFDM UWB) system over wireless body area network (WBAN) channels, using the Alamouti code. Different MIMO configurations and different modulations are used for comparison. The effect of body directions is also assessed by simulation in this paper. Simulation results show that the proposed STFC MB-OFDM UWB system provides a significantly better BER performance, compared to the conventional MB-OFDM system, even from a reasonably low Eb/No range. The simulations also confirm that the body direction affects the system performance significantly due to the availability of …

Performance Analysis Of Distribution Networks Under High Penetration Of Solar Pv, M J. E Alam, Kashem M. Muttaqi, Darmawan Sutanto, L Elder, A Baitch

Faculty of Engineering and Information Sciences - Papers: Part A

Integration of solar photovoltaic (PV) resources into distribution networks changes the normally expected network behaviour by injecting real power into the point of connection. Depending on the characteristics and setup of the PV inverter, reactive power could also be injected into the network. The impact will depend on the control strategy adopted for reactive power injection. Typically, solar PV units are installed at low voltage (LV) level in distribution networks. Cluster based installation of numerous PV inverters in the LV level will impact the operation of both the host LV network and the upstream medium voltage network. With random variations …

Enhancing The Supply Chain Management Performance Using Information Technology: Some Evidence From Uae Companies, Balan Sundarakani, Albert Wee Kwan Tan, David Van Over

University of Wollongong in Dubai - Papers

The objective of this paper is to investigate Supply Chain Management (SCM) performance of selected companies in the United Arab Emirates (UAE) countries upon successful implementation of Information Technology (IT) applications. By carrying out an in-depth qualitative analysis, the paper seeks to evaluate how IT can enhance the SCM performance from a practitioner perspective. The survey results have indicated that respondents are aware that adopting IT does not necessarily translate to immediate benefits. Companies in UAE will, therefore, need to ‘educate’ their senior managers on using IT systems to streamline their supply chain operations, reduce cycle time and improve supply …

An Attempt Of Supply Chain Practices To Enhance A Country's Performance, Balan Sundarakani, Prem Vrat, Pradeep Kumar

University of Wollongong in Dubai - Papers

The fast emerging global economy shattered many traditional boundaries across the continents, resulted in free trade movement. Till last decade, the developed countries were considered as the super power in their economic structure. This trend has got changed recently because of globalization and outsourcing of manufacturing and Information Technology (IT) related services to developing countries like China and India. This paper provides an analysis of considering supply chain as an enabler to develop country’s development. Extensive analysis has been performed by using Modified Brown-Gibson model considering situational and operational factors. The results are significant and it shows there is a …

Methane Retrievals From Greenhouse Gases Observing Satellite (Gosat) Shortwave Infrared Measurements: Performance Comparison Of Proxy And Physics Retrieval Algorithms, D Schepers, S Guerlet, A Butz, J Landgraf, C Frankenberg, O Hasekamp, J-F Blavier, N M. Deutscher, D W. T Griffith, F Hase, E Kyro, I Morino, V Sherlock, R Sussmann, I Aben

Faculty of Science - Papers (Archive)

We compare two conceptually different methods for determining methane column-averaged mixing ratios (X_CH4) from Greenhouse Gases Observing Satellite (GOSAT) shortwave infrared (SWIR) measurements. These methods account differently for light scattering by aerosol and cirrus. The proxy method retrieves a CO₂ column which, in conjunction with prior knowledge on CO₂ acts as a proxy for scattering effects. The physics-based method accounts for scattering by retrieving three effective parameters of a scattering layer. Both retrievals are validated on a 19-month data set using ground-based X_CH4 measurements at 12 stations of the Total Carbon Column Observing Network (TCCON), …

A Novel Model To Measure Supplier Performance In The Supplier Selection Process, Alptekin Ulutas, Senevi Kiridena, Peter Gibson

Faculty of Engineering - Papers (Archive)

Supplier evaluation has become a significant topic over the past decades, as companies have started to become more outsourced oriented. However, previous research on this topic has not paid adequate attention to the limitations associated with availability of accurate and reliable data relating to the performance of potential suppliers. In an attempt to address this issue, this paper proposes a novel supplier evaluation model that can handle imprecise quantitative and qualitative data. Additionally, Decision Maker’s opinions regarding both qualitative and quantitative criteria are incorporated into this model so that a more comprehensive and realistic assessment of supplier performance can be …

Synthesis And Electrochemical Performance Of Liv 3o 8/Polyaniline As Cathode Material For The Lithium Battery, Xuan-Wen Gao, Jia-Zhao Wang, Shulei Chou, Hua-Kun Liu

Faculty of Engineering - Papers (Archive)

LiV3O8-polyaniline nanocomposites have been synthesized via chemical oxidative polymerization directed by the anionic surfactant sodium dodecyl benzene sulfate. The polyaniline particles are uniformly coated on the LiV3O8 nanorods. The composite with 12 wt.% polyaniline retains a discharge capacity of 204 mAh g-1 after 100 cycles and had better rate capability (175 mAh g-1 at 2 C and 145 mAh g-1 at 4 C) than the bare LiV3O8 electrode in the potential range of 1.5e4.0 V. The polyaniline coating can buffer the dissolution into the LiPF6 electrode that occurs in LiV3O8 during cycling. The charge transfer resistance of the composite electrode …

Seismic Performance Of Bridges Designed According To As 5100, M Neaz Sheikh, F Legeron, Hing-Ho Tsang

Faculty of Engineering - Papers (Archive)

Bridges are the critical components of a nation’s transportation system, as closure of an important bridge in the event of an earthquake can disrupt the total transportation network. In Australian standard for bridge design, ASBD (AS 5100-2004), consistent with other major bridge design codes (for example, AASHTO in the USA and CAN/CSA-S6 in Canada), bridges are classified according to their importance levels. The anticipated performances (performance objectives) of the bridges in small to moderate (Return Period, RP= 100 years), design level (RP= 500 years) and large (RP= 2500 years) earthquake events have been specified in major bridge design codes, although …

Impact Of Mechanical Bending On The Electrochemical Performance Of Bendable Lithium Batteries With Paper-Like Free-Standing V2o5-Polypyrrole Cathodes, Lukman Noerochim, Jia-Zhao Wang, David Wexler, Md Mokhlesur Rahman, Jun Chen, Hua-Kun Liu

Faculty of Engineering - Papers (Archive)

Highly flexible, paper-like, free-standing V₂O₅ and V₂O₅–polypyrrole (PPy) films were prepared via the vacuum filtration method. The films are soft, lightweight, and mechanically robust. The electrochemical performance of the free-standing pure V₂O₅ electrode was improved by incorporating conducting polypyrrole. A bendable cell with a novel design was fabricated, consisting of a free-standing V₂O₅–PPy cathode film, gel electrolyte, and a lithium foil anode. The cell was tested under repeated bending conditions for several cycles. The results show that the battery performance of the repeatedly bent cell was …

Performance Of Cfrp Wrapped Square Reinforced Concrete Columns Subjected To Eccentric Loading, Ida Bagus Rai Widiarsa, Muhammad N. S Hadi

Faculty of Engineering - Papers (Archive)

Strengthening concrete columns with fibre-reinforced polymer (FRP) has been tudied extensively, but the majority of published tudies have focllsed on circular column. Most concrete columns in the field have square 01' r ctangul3r cross ections and resist ecc nt.ric loading as well. The objective of this study i to investigate the performance of square reinforced concrete (RC) columns wrapped with carbon FRP subjected to eccentric Loading. The influence of two parameters was studied including the number of FRP layers and the magnitude of eccentricity. Compression testing was conducted on twe Ive short quare RC columns wrapped with CFRP composites. The …

Performance And Prediction Of Vacuum Combined Surcharge Consolidation At Port Of Brisbane, Buddhima Indraratna, Jayantha Ameratunga, Cholachat Rujikiatkamjorn, Harry G. Poulos, A S. Balasublamaniam

Faculty of Engineering - Papers (Archive)

During the past decade, the application of vacuum pressure for stabilising soft coastal clay and other low-lying estuarine soils has become increasingly popular in Australia, mainly due to the proven costeffectiveness in view of the significantly reduced time for achieving a high degree of consolidation and enhanced shear strength. Due to an increase in trade activities at the Port of Brisbane, new facilities on Fisherman Islands at the mouth of the Brisbane River will be constructed on the new outer area (235ha) adjacent to the existing port facilities via land reclamation. A scheme of vacuum assisted surcharge load in conjunction …