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Financial Accounting Reform: The Need For A 'Back To Basics' Approach For Profit Measurement And Wealth Measurement, John Ryan Jan 2014

Financial Accounting Reform: The Need For A 'Back To Basics' Approach For Profit Measurement And Wealth Measurement, John Ryan

Faculty of Business - Papers (Archive)

By recognising the dual purposes of financial accounting, and developing distinct theories to guide the preparation of financial reports, the apparent internal contradictions in accounting theory can be resolved. Property rights and measurement theory provide the basis for explaining transaction-based profit measurement and funds commitment, and for a statement of wealth measured using market prices. Property rights are recognised in The New Institutional Economics. Going beyond accepted accounting conventions, property rights provide the qualitative, empirical property giving meaning to accounting practice for profit measurement through the 1940s to 1960s. Examples of profit and of wealth measurement are included.


The Nuremberg Music-Ecological Approach: Why Are Some Musicians Internationally Successful And Others Not?, Albert Ziegler, Sabrina Straber, Wolfgang Pfeiffer, Catherine M. Wormald Jan 2014

The Nuremberg Music-Ecological Approach: Why Are Some Musicians Internationally Successful And Others Not?, Albert Ziegler, Sabrina Straber, Wolfgang Pfeiffer, Catherine M. Wormald

Faculty of Social Sciences - Papers (Archive)

Success in music depends on a number of crucial factors with musical talent figuring prominently in gifted research. However, in the Nuremberg Music-Ecological Approach presented in this paper a different view is taken. Instead of talents and factors, the concept of available resources in an individual´s actiotope (Ziegler, 2005) is put in the center of our analysis. Educational Capital refers to exogenous resources and comprises five different forms of resources: Economic Educational Capital, Cultural Educational Capital, Social Educational Capital, Infrastructural Educational Capital and Didactic Educational Capital. Learning Capital refers to endogenous resources and also comprises five different forms of resources: …


Implementing A Whole Of School Approach For Students With Asd: A Pilot Study, Amanda A. Webster Jan 2014

Implementing A Whole Of School Approach For Students With Asd: A Pilot Study, Amanda A. Webster

Faculty of Social Sciences - Papers (Archive)

Presentation made at The Aspect Autism in Education Conference, 31 July - 1 August 2014, Sydney, Australia


The Developmental State Model: A Comparative Analysis Of Japan Approach And The New Developmental State In South America, Gabriel Garcia Jan 2014

The Developmental State Model: A Comparative Analysis Of Japan Approach And The New Developmental State In South America, Gabriel Garcia

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

This is a working-in-progress paper on the Developmental State Model: a Comparative Analysis of Japan's Approach and the New Developmental State in Brazil. The case of Brazil was the topic of a book published in 2013 edited by Trubek, Alviar Garcia, Coutinho and Santos titled 'Law and the New Developmental State, the Brazilian Experience in Latin American Context'. The volume contains contributions that argue a 'new' developmental state model is emerging in Brazil. A preliminary literature review suggests that the Brazilian government has incorporated in its development policies some of the features that defined the Japanese developmental state a few …


Combinatorial Approach Using Wavelet Analysis And Artificial Neural Network For Short-Term Load Forecasting, Dao Hoang Vu, Kashem M. Muttaqi, Ashish P. Agalgaonkar Jan 2014

Combinatorial Approach Using Wavelet Analysis And Artificial Neural Network For Short-Term Load Forecasting, Dao Hoang Vu, Kashem M. Muttaqi, Ashish P. Agalgaonkar

Faculty of Engineering and Information Sciences - Papers: Part A

Short term load forecasting is critically important in modern electricity networks since it helps provide supportive information for reliable power system operation in competitive electricity market environment. In this paper, the wavelet analysis based neural network model is employed to forecast the electricity demand in short-term period. The wavelet analysis helps to decompose the electricity demand data into different frequency bands. The Fourier transform is then employed to reveal the significant lags of these decomposed components. These lags are then used as inputs of neural network model to forecast the future values of each decomposed component. Finally, the forecasted components …


Packet Loss Protection For Interactive Speech Object Rendering: A Multiple Description Approach, Xiguang Zheng, Christian H. Ritz Jan 2014

Packet Loss Protection For Interactive Speech Object Rendering: A Multiple Description Approach, Xiguang Zheng, Christian H. Ritz

Faculty of Engineering and Information Sciences - Papers: Part A

2014 IEEE. This paper investigates the application of novel packet loss protection schemes to compress mixtures of speech sources for interactive real-time audio services such as spatial teleconferencing. Hybrid Forward Error Correction (FEC) and Multiple Description Coding (MDC) packet loss protection techniques are applied to the outputs of a psychoacoustic-based Analysis-By-Synthesis (PABS) coder designed for such applications. The protection approaches split the coder outputs into two descriptions that are separately protected using the hybrid FEC-MDC techniques. Perceptual Evaluation of Speech Quality (PESQ) measurements compare the performance of different protection schemes for a range of typical packet loss conditions. Results indicate …


A Novel Approach To Mineral Effects On Coke Reactivity, Brian Monaghan, Apsara Jayasekara, Raymond Longbottom Jan 2014

A Novel Approach To Mineral Effects On Coke Reactivity, Brian Monaghan, Apsara Jayasekara, Raymond Longbottom

Faculty of Engineering and Information Sciences - Papers: Part A

A coke analogue has been developed to evaluate mineral effects on coke reactivity. Elucidation of the effects of minerals on coke reactivity has proved difficult due to the complex and heterogeneous nature of industrial coke and the potential non-additive effects of minerals on coke reactivity. The coke analogue addresses this complexity and heterogeneity through control of its mineralogy, porosity and carbon structures. Recent studies have shown the analogue is capable of discriminating individual mineral effects on coke reactivity. In this paper the reaction mechanism of the analogues reactivity in CO2 is assessed and compared with that of industrial coke.


An Algebraic Approach For Determination Of Dg Parameters To Support Voltage Profiles In Radial Distribution Networks, Kashem M. Muttaqi, An D. T Le, Michael Negnevitsky, Gerard Ledwich Jan 2014

An Algebraic Approach For Determination Of Dg Parameters To Support Voltage Profiles In Radial Distribution Networks, Kashem M. Muttaqi, An D. T Le, Michael Negnevitsky, Gerard Ledwich

Faculty of Engineering and Information Sciences - Papers: Part A

Rapidly increasing electricity demands and capacity shortage of transmission and distribution facilities are the main driving forces for the growth of Distributed Generation (DG) integration in power grids. One of the reasons for choosing a DG is its ability to support voltage in a distribution system. Selection of effective DG characteristics and DG parameters is a significant concern of distribution system planners to obtain maximum potential benefits from the DG unit. This paper addresses the issue of improving the network voltage profile in distribution systems by installing a DG of the most suitable size, at a suitable location. An analytical …


Intensity Ratio Approach For 3d Profile Measurement Based On Projection Of Triangular Patterns, Zongkai Yang, Ke Wu, Jiangtao Xi, Yanguang Yu Jan 2014

Intensity Ratio Approach For 3d Profile Measurement Based On Projection Of Triangular Patterns, Zongkai Yang, Ke Wu, Jiangtao Xi, Yanguang Yu

Faculty of Engineering and Information Sciences - Papers: Part A

This paper presents an intensity ratio approach for 3D object profilometry measurement based on projection of triangular patterns. Compared to existing intensity ratio approaches, the proposed one is not influenced by the surface reflectivity and ambient light. Moreover, the proposed intensity ratio is point-by-point-based and thus does not suffer from the influence of surrounding points. The performance of the proposed technique has been tested and the advantages have been demonstrated by experiments. This paper was published in Applied Optics and is made available as an electronic reprint with the permission of OSA. The paper can be found at the following …


Economic-Emission Dispatch Problem: A Semi-Definite Programming Approach, A M. Jubril, O A. Olaniyan, O A. Komolafe, Philip O. Ogunbona Jan 2014

Economic-Emission Dispatch Problem: A Semi-Definite Programming Approach, A M. Jubril, O A. Olaniyan, O A. Komolafe, Philip O. Ogunbona

Faculty of Engineering and Information Sciences - Papers: Part A

A semi-definite programming (SDP) formulation of the multi-objective economic-emission dispatch problem is presented. The fuel cost and emission functions are represented by high order polynomial functions and this was shown to be a more accurate representation of the economic-emission dispatch (EED) problem. Furthermore, the polynomial functions of both objective functions are aggregated into a single objective function using the weighted sum approach. This thus reduces the problem to a standard polynomial optimization problem which was formulated as a hierarchy of semi-definite relaxation problems. The resulting SDP problem was then solved at different degrees of approximation. The performance of the proposed …


Speech Enhancement With An Acoustic Vector Sensor: An Effective Adaptive Beamforming And Post-Filtering Approach, Yuexian Zou, Peng Wang, Yong Wang, Christian Ritz, Jiangtao Xi Jan 2014

Speech Enhancement With An Acoustic Vector Sensor: An Effective Adaptive Beamforming And Post-Filtering Approach, Yuexian Zou, Peng Wang, Yong Wang, Christian Ritz, Jiangtao Xi

Faculty of Engineering and Information Sciences - Papers: Part A

Speech enhancement has an increasing demand in mobile communications and faces a great challenge in a real ambient noisy environment. This paper develops an effective spatialfrequency domain speech enhancement method with a single acoustic vector sensor (AVS) in conjunction with minimum variance distortionless response (MVDR) spatial filtering and Wiener post-filtering (WPF) techniques. In remote speech applications, the MVDR spatial filtering is effective in suppressing the strong spatial interferences and the Wiener postfiltering is considered as a popular and powerful estimator to further suppress the residual noise if the power spectral density (PSD) of target speech can be estimated properly. With …


Emerging Of Academic Information Search System With Ontology-Based Approach, Norasykin Mohd Zaid, Sim Kim Lau Jan 2014

Emerging Of Academic Information Search System With Ontology-Based Approach, Norasykin Mohd Zaid, Sim Kim Lau

Faculty of Engineering and Information Sciences - Papers: Part A

This paper describes the comparison of ontology development tools for development of academic information search system that assists inexperienced research students at a local university in Malaysia to search for academic resources in the local language context (Bahasa Malaysia). The cohort of inexperienced research students faces two main problems when using current system comprises of keyword search. Firstly the language barrier-limiting students' capabilities to conduct keyword search in foreign language (such as English). Secondly limited research experience in querying often results in obtaining irrelevant search results. The proposed semantic search system aims to apply ontology-based search to overcome the above …


An Approach For Online Assessment Of Rooftop Solar Pv Impacts On Low-Voltage Distribution Networks, Md Jan-E- Alam, Kashem Muttaqi, Darmawan Sutanto Jan 2014

An Approach For Online Assessment Of Rooftop Solar Pv Impacts On Low-Voltage Distribution Networks, Md Jan-E- Alam, Kashem Muttaqi, Darmawan Sutanto

Faculty of Engineering and Information Sciences - Papers: Part A

Assumption-based offline analysis tools may not be able to provide sufficient and accurate information for the corrective decision making to mitigate solar photovoltaic (PV) impacts in the future distribution grids. This is mainly due to the increasing penetration level of intermittent power generation resources and also the fluctuating behavior of consumer demand. Online assessment tools can assist to manage PV impacts and aid to mitigate those on a real-time basis. This paper proposes an approach for online assessment of rooftop PV impacts on low-voltage (LV) networks using real-time network data. A variable-width sliding window will be used to provide the …


Control Of Conducting Polymer Actuators Without Physical Feedback: Simulated Feedback Control Approach With Particle Swarm Optimization, Xingcan Xiang, Rahim Mutlu, Gursel Alici, Weihua Li Jan 2014

Control Of Conducting Polymer Actuators Without Physical Feedback: Simulated Feedback Control Approach With Particle Swarm Optimization, Xingcan Xiang, Rahim Mutlu, Gursel Alici, Weihua Li

Faculty of Engineering and Information Sciences - Papers: Part A

Conducting polymer actuators have shown significant potential in articulating micro instruments, manipulation devices, and robotics. However, implementing a feedback control strategy to enhance their positioning ability and accuracy in any application requires a feedback sensor, which is extremely large in size compared to the size of the actuators. Therefore, this paper proposes a new sensorless control scheme without the use of a position feedback sensor. With the help of the system identification technique and particle swarm optimization, the control scheme, which we call the simulated feedback control system, showed a satisfactory command tracking performance for the conducting polymer actuator's step …


Smoke Detection In Video: An Image Separation Approach, Hongda Tian, Wanqing Li, Lei Wang, Philip Ogunbona Jan 2014

Smoke Detection In Video: An Image Separation Approach, Hongda Tian, Wanqing Li, Lei Wang, Philip Ogunbona

Faculty of Engineering and Information Sciences - Papers: Part A

Existing video-based smoke detection methods often rely on the visual features extracted directly from the original frames. In the case of light smoke, the background is still visible and it deteriorates the quality of the features. This paper presents an approach to separating the smoke component from the background such that visual features can be extracted from the smoke component for reliable smoke detection. Specifically, an image is assumed to be a linear blending of a smoke component and a background image. Given a video frame and its background, the estimation of the blending parameter and the actual smoke component …


A Novel Approach For Ramp-Rate Control Of Solar Pv Using Energy Storage To Mitigate Output Fluctuations Caused By Cloud Passing, M J. E Alam, K M. Muttaqi, D Sutanto Jan 2014

A Novel Approach For Ramp-Rate Control Of Solar Pv Using Energy Storage To Mitigate Output Fluctuations Caused By Cloud Passing, M J. E Alam, K M. Muttaqi, D Sutanto

Faculty of Engineering and Information Sciences - Papers: Part A

The variability of solar irradiance with a high ramp-rate, caused by cloud passing, can create fluctuation in the PV output. In a weak distribution grid with a high PV penetration, this can create significant voltage fluctuations. Energy storage devices are used to smooth out the fluctuation using traditional moving average control. However, moving average does not control the ramp-rate directly; rather the ramp-rate depends on previous values of PV output. This paper proposes a strategy where the ramp-rate of PV panel output is used to control the PV inverter ramp-rate to a desired level by deploying energy storage (which can …


An Approach For Assessing The Effectiveness Of Multiple-Feature-Based Svm Method For Islanding Detection Of Distributed Generation, Mollah R. Alam, Kashem M. Muttaqi, Abdesselam Bouzerdoum Jan 2014

An Approach For Assessing The Effectiveness Of Multiple-Feature-Based Svm Method For Islanding Detection Of Distributed Generation, Mollah R. Alam, Kashem M. Muttaqi, Abdesselam Bouzerdoum

Faculty of Engineering and Information Sciences - Papers: Part A

Islanding detection is a critical protection issue, as conventional protection schemes such as vector surge (VS) and rate of change of frequency relays do not guarantee islanding detection for all network conditions. Integration of multiple distributed generation (DG) units of different sizes and technologies into distribution grids makes this issue even more critical. This paper presents a comprehensive analysis of the effectiveness of a new method for islanding detection in DG networks. The proposed method, which is based on multiple features and support vector machine (SVM) classification, has the potential to overcome the limitations of conventional protection schemes. The multifeature-based …


A Multifeature-Based Approach For Islanding Detection Of Dg In The Subcritical Region Of Vector Surge Relays, Mollah R. Alam, Kashem M. Muttaqi, Abdesselam Bouzerdoum Jan 2014

A Multifeature-Based Approach For Islanding Detection Of Dg In The Subcritical Region Of Vector Surge Relays, Mollah R. Alam, Kashem M. Muttaqi, Abdesselam Bouzerdoum

Faculty of Engineering and Information Sciences - Papers: Part A

Anti-islanding protection is an important requirement which has to be considered prior to the integration of distributed generation into electricity grids. Conventional vector surge (VS) relays are usually used to detect islanding; however, there is a nondetection zone (NDZ) wherein islanding incidents are undetectable by VS relays. This paper proposes a multifeature-based technique for islanding detection in the subcritical region, defined as a subregion of the NDZ. In the proposed method, features are extracted from five network variables. The extracted features are then used as inputs to a support vector machine to classify the event as islanding or nonislanding. A …


Embodying Cognition In The Classroom: A New Approach To Foster Physical Activity And Learning, Myrto F. Mavilidi, Fred Paas, Anthony D. Okely, Paul Chandler Jan 2014

Embodying Cognition In The Classroom: A New Approach To Foster Physical Activity And Learning, Myrto F. Mavilidi, Fred Paas, Anthony D. Okely, Paul Chandler

Faculty of Social Sciences - Papers (Archive)

Abstract presented at be active 2014, Incorporating the Australian Conference of Science and Medicine in Sport, the National Sports Injury Prevention Conference, and the National Physical Activity Conference, Canberra, Australia, 15-18 October 2014.


Dowry In Bangladesh: A Search From An International Perspective For An Effective Legal Approach To Mitigate Women’S Experiences, Afroza Begum Jan 2014

Dowry In Bangladesh: A Search From An International Perspective For An Effective Legal Approach To Mitigate Women’S Experiences, Afroza Begum

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

For some 40 years, Bangladesh has fought a losing battle against the existence of dowries and their associated abuse with no indication of even a minimal impact as dowry demands inflate and violence increases. In one year alone, dowry related violence claimed the lives of 325 women and contributed to 66.7 per cent of the violent incidents against women. This article aims to investigate the appropriateness and effectiveness of legal approaches to dowry and propose a different standard for redressing women’s disadvantaged situation in the traditional culture of Bangladesh.


Electrostrictive Effect In Ferroelectrics: An Alternative Approach To Improve Piezoelectricity, Fei Li, Li Jin, Zhuo Xu, Shujun Zhang Jan 2014

Electrostrictive Effect In Ferroelectrics: An Alternative Approach To Improve Piezoelectricity, Fei Li, Li Jin, Zhuo Xu, Shujun Zhang

Australian Institute for Innovative Materials - Papers

Electrostriction plays an important role in the electromechanical behavior of ferroelectrics and describes a phenomenon in dielectrics where the strain varies proportional to the square of the electric field/polarization. Perovskite ferroelectrics demonstrating high piezoelectric performance, including BaTiO3, Pb(Zr1-xTix)O3, and relaxor-PbTiO3 materials, have been widely used in various electromechanical devices. To improve the piezoelectric activity of these materials, efforts have been focused on the ferroelectric phase transition regions, including shift the composition to the morphotropic phase boundary or shift polymorphic phase transition to room temperature. However, there is not much room left to further enhance the piezoelectric response in perovskite solid …


A Novel Codoping Approach For Enhancing The Performance Of Polypyrrole Cathode In A Bioelectric Battery, Yang Yang, Caiyun Wang, Chunming Zhang, Dan Wang, Dannong He, Gordon G. Wallace Jan 2014

A Novel Codoping Approach For Enhancing The Performance Of Polypyrrole Cathode In A Bioelectric Battery, Yang Yang, Caiyun Wang, Chunming Zhang, Dan Wang, Dannong He, Gordon G. Wallace

Australian Institute for Innovative Materials - Papers

A conducting polymer (CP) based bioelectric battery provides a promising alternative to commercial lithium batteries to drive biomedical devices. However, the low power density limits practical application. Here, we synthesize a polypyrrole (PPy)/anthraquinone sulfonate (AQS)/reduced graphene oxide (r-GO) composite via a facile electrochemical route, and use this as a novel cathode material for bioelectric batteries. The presence of r-GO significantly enhanced the electrochemical properties of PPy and led to greatly improved cell performance compared to that of PPy/AQS. The resultant PPy/AQS/r-GO composite delivered a maximum power density of 6240.5 mW m(-2), 14.2 times higher than that of PPy/p-toluenesulfonate (pTS) as …


Supporting Service Change In Palliative Care: A Framework Approach, Jennifer Tieman, Deborah Rawlings, Janet Taylor, Amanda Adams, Shyla Mills, Helen Vaz, Maree Banfield Jan 2014

Supporting Service Change In Palliative Care: A Framework Approach, Jennifer Tieman, Deborah Rawlings, Janet Taylor, Amanda Adams, Shyla Mills, Helen Vaz, Maree Banfield

Australian Health Services Research Institute

Background: Palliative care services are increasingly identifying areas for improvement, then trying to create appropriate changes in response. Nurses in particular are often expected to take leading roles in quality improvement (QI) but are not necessarily trained or supported in these processes. Methods: A framework approach to change was developed to guide services through a change cycle and delivered via workshops by representatives of three Australian national projects. Participants were predominantly nurses (80%), with the majority (63.7%) over the age of 50. Findings: The workshops and the framework were positively evaluated, with participants feeling confident in a …


A Book-End Approach To Ethics: The Increasing Importance Of Incorporating Ethics Into The First-Year Curriculum, Karina Murray Jan 2014

A Book-End Approach To Ethics: The Increasing Importance Of Incorporating Ethics Into The First-Year Curriculum, Karina Murray

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

Recently, the law degree has become a more generalist degree. Yet the Council of Australian Law Deans advises that almost two-thirds oflaw graduates ultimately seek admission to practice. This means that the majority of students commencing a law degree intend to become a solicitor or barrister. Few first-year students, however, are aware of the processes surrounding admission to the profession. They are unaware that merely completing an LLB degree does not a solicitor make. Prospective law students often do not realise that the degree needs to be supplemented by practical legal training (PLT). Beyond that, having satisfied these two academic …


An Elementary Approach To C*-Algebras Associated To Topological Graphs, Hui Li, David Pask, Aidan Sims Jan 2014

An Elementary Approach To C*-Algebras Associated To Topological Graphs, Hui Li, David Pask, Aidan Sims

Faculty of Engineering and Information Sciences - Papers: Part A

We develop notions of a representation of a toopological grapph E and of a covariant representation of a topological graph E which do onot require the machinery of C* -correspondences and Cuntz-Pimsner alegebars. We show that the C* -algebra generated by a universal representation of E is isomorphic to the Toeplitz algebra of Katsura's topological-graph bimodule, and that the C* palgebra generated by a universal covariant representation of E is isomorphic to Katsura's topological graph C* -algebra. We exhibit our resluts by constructing the isomorphism between the C* -algebra of the row-finite directed graph E with no sources and the …


Ideology Diffusion And The Role Of Accounting: A Gramscian Approach To Understanding China's Transition From 1949 To 1957, Lina Xu, Corinne Cortese, Eagle Zhang Jan 2014

Ideology Diffusion And The Role Of Accounting: A Gramscian Approach To Understanding China's Transition From 1949 To 1957, Lina Xu, Corinne Cortese, Eagle Zhang

Faculty of Business - Papers (Archive)

Using Gramsci's concept of hegemony, the aim of this article is to explore the role of ideology diffusion in creating and maintaining Mao's political hegemony during the period 1949 to 1957, and to consider how accounting practices were reflected in this period of transition in China. In particular, we provide an understanding of how accounting systems have changed under the influence of various political ideologies in China, being the New Democracy and the socialist ideology adopted from the Soviet Union, by considering the relationships and struggles between organic and traditional intellectuals that Gramsci has theorized. We find that the diffusion …