Description:
This research investigated the interrelations between gay men’s age, sense of belonging (to the general community, the broader gay community, gay groups and with gay friends) and mental health by testing four models: direct, mediation, additive and moderation.
Description:
This research investigated the interrelations between gay men’s age, sense of belonging (to the general community, the broader gay community, gay groups and with gay friends) and mental health by testing four models: direct, mediation, additive and moderation.
Description:
This research examines the presence and effectiveness of the ‘normalising effect’, traditionally offered as the main justification for tax effect accounting’s (TEA) adoption. TEA can be seen as a technical facet of accounting practice, ‘normalising’ the timing differences between the accounting and taxation systems. That is, income tax is recognised according to when transactions are recognised for accounting purposes in order to ‘normalise’ reported profits, thereby reflecting an income statement focus. It has been contended that this will improve the usefulness of financial reports by ‘correcting’ misleading and ‘unreal’ fluctuations in income tax. Australia’s adoption of AIFRS in 2005 entailed a major conceptual re-alignment of the methodology underpinning TEA, moving away from the income statement focus in favour of a balance sheet focus. This implied a different normalisation emphasis. It is within this contemporary setting, based on a study of 90 companies over the two regulatory periods between 2002 and 2011 (AGAAP and AIFRS), that a quantitative measure of the presence and effectiveness of the normalising effect was undertaken, additionally considering the subsequent balance sheet impact. Effective normalisation was revealed during the AGAAP period, whilst only effective after the removal of loss makers during the AIFRS period. These findings suggest that the relaxation of recognition criteria under AIFRS may have had a meaningful impact on the effectiveness of the new standard. However, when normalisation was given a more narrow definition in light of prima facie tax, deferred taxes had a more substantial impact, particularly during the AIFRS period. Such findings are consistent with the notion thatTEA enables reported tax to be ‘as if’ it were a function of accounting, without a substantial build up on the balance sheet as a consequence. These findings have implications for evaluating the efficacy of TEA and comprehending the nature of contemporary financial statements.
Description:
This research examines the presence and effectiveness of the ‘normalising effect’, traditionally offered as the main justification for tax effect accounting’s (TEA) adoption. TEA can be seen as a technical facet of accounting practice, ‘normalising’ the timing differences between the accounting and taxation systems. That is, income tax is recognised according to when transactions are recognised for accounting purposes in order to ‘normalise’ reported profits, thereby reflecting an income statement focus. It has been contended that this will improve the usefulness of financial reports by ‘correcting’ misleading and ‘unreal’ fluctuations in income tax. Australia’s adoption of AIFRS in 2005 entailed a major conceptual re-alignment of the methodology underpinning TEA, moving away from the income statement focus in favour of a balance sheet focus. This implied a different normalisation emphasis. It is within this contemporary setting, based on a study of 90 companies over the two regulatory periods between 2002 and 2011 (AGAAP and AIFRS), that a quantitative measure of the presence and effectiveness of the normalising effect was undertaken, additionally considering the subsequent balance sheet impact. Effective normalisation was revealed during the AGAAP period, whilst only effective after the removal of loss makers during the AIFRS period. These findings suggest that the relaxation of recognition criteria under AIFRS may have had a meaningful impact on the effectiveness of the new standard. However, when normalisation was given a more narrow definition in light of prima facie tax, deferred taxes had a more substantial impact, particularly during the AIFRS period. Such findings are consistent with the notion thatTEA enables reported tax to be ‘as if’ it were a function of accounting, without a substantial build up on the balance sheet as a consequence. These findings have implications for evaluating the efficacy of TEA and comprehending the nature of contemporary financial statements.
Description:
A key departure in this study from many earlier studies is that, on the continuum of financial stress from nil to very high, both very high levels of stress and very low levels are seen as being harmful and potential harbinger of a financial-market crisis. Specifically, a surfeit of stress can act as a tipping point into crisis and a dearth of stress can encourage hubris and increase a nation’s susceptibility to financial contagion from another nation; even one that is far removed by geographic and/or economic distance. This paper focuses on developing financial stress indices for the US and Australia using composite market indices, trade weight indices and yields on securities with different maturity dates. Monthly data from January 1989 to December 2011 was sourced from the Australian Bureau of Statistics (ABS), the Reserve Bank of Australia (RBA), the Federal Reserve Bank (FRB), the Bureau of Economic Analysis (BEA), the Federal Reserve Bank of St Louis website, Bank of Canada, Reserve Bank of New Zealand and Yahoo finance website. For purposes of this study the aggregate measures of stress consists of inverted yield spreads, volatility measures for market indices, volatility measures of trade weighted indexes, risk spreads, credit risk spreads and a measures of risk in the equity market.
Description:
The series of financial crises that cascaded through and rocked much of the world over the past decade created opportunities to draw meaning from the pattern of countries succumbing to crisis and those who appear to be wholly or partially immune. This thesis examines the case of Australia, a developed country that has seldom experienced an endogenous crisis in the last few decades, but has experienced crisis by contagion. This study designs a financial stress index to measure and forecast the health of the Australian economy and proposes a custom-made stress index to: Gauge the potential for a crisis; and Signal when a timely intervention may minimise fear and contagion losses in the Australian financial market. Financial and economic data is used to design indicators for stress in the banking sector and equity, currency and bond markets. Further, this study explores how movements in equity markets of key trading partners of Australia can be used to predict movements in the Australian equity market. The variance-equal weights (VEW) and principal components approach (PCA) are used to subsume 22 stress indicators into a composite stress index. The VEW and PCA stress indexes were examined to determine monitoring and their forecasting capabilities. It was found that the VEW stress index performed better than the PCA stress index, because it provided more consistent estimates for the level of Australian financial stress. Although, both models show some promise, each model fell short of giving adequate forecasts in financial stress especially at the peak time of the 2007-2009 GFC. Thus, more research is needed to understand the complex nature of financial crisis, how crises develop and the techniques that can be used to predict the onset of financial crises.
Description:
The series of financial crises that cascaded through and rocked much of the world over the past decade created opportunities to draw meaning from the pattern of countries succumbing to crisis and those who appear to be wholly or partially immune. This thesis examines the case of Australia, a developed country that has seldom experienced an endogenous crisis in the last few decades, but has experienced crisis by contagion. This study designs a financial stress index to measure and forecast the health of the Australian economy and proposes a custom-made stress index to: Gauge the potential for a crisis; and Signal when a timely intervention may minimise fear and contagion losses in the Australian financial market. Financial and economic data is used to design indicators for stress in the banking sector and equity, currency and bond markets. Further, this study explores how movements in equity markets of key trading partners of Australia can be used to predict movements in the Australian equity market. The variance-equal weights (VEW) and principal components approach (PCA) are used to subsume 22 stress indicators into a composite stress index. The VEW and PCA stress indexes were examined to determine monitoring and their forecasting capabilities. It was found that the VEW stress index performed better than the PCA stress index, because it provided more consistent estimates for the level of Australian financial stress. Although, both models show some promise, each model fell short of giving adequate forecasts in financial stress especially at the peak time of the 2007-2009 GFC. Thus, more research is needed to understand the complex nature of financial crisis, how crises develop and the techniques that can be used to predict the onset of financial crises.
Description:
Despite its demonstrated benefits, cardiac rehabilitation (CR) attendance, and completion is suboptimal, particularly in women. The aims of this study were (i) to develop and pilot test a women-only yoga-based CR programme (the Women's Yoga CR Programme WYCRP) (ii) to investigate programme acceptability and (iii) to investigate attendance and completion of the WYCRP and continuation to Phase III community-based CR. Women eligible for CR at a tertiary hospital in Melbourne, Australia were recruited. Over a 6-month period in 2019, they were offered the WYCRP or usual CR. The WYCRP involved attendance at a 1-h yoga session following the usual 1-h mixed-sex education session, over a 7-week period. Participants completed pre- and post-programme questionnaires and attended focus groups to assess programme acceptability. Rates of attendance, completion, and continuation for the WYCRP were recorded and compared to those for the standard CR programme offered in 2018. In total, 27 women were eligible for the study and attended the initial CR assessment. Of those, 22 (81%) attended the WYCRP, 1 (4%) attended usual CR, and 4 (15%) did not attend CR. Ratings of programme acceptability were consistently positive qualitative comments highlighted both physical and emotional benefits. While attendance at the WYCRP was not significantly higher than for usual CR the previous year (81% vs. 76% P = 0.40), CR completion, and continuation were (95% vs. 56% P = 0.02, and 72% vs. 12% P < 0.001, respectively). This pilot study has demonstrated that women-only yoga-based CR is appealing to women and can improve women's CR completion and continuation. These preliminary findings support further development of women-only and yoga-based CR options.
Description:
On 4 August 1888, Reefton became the first town in New Zealand to have its own public electricity supply powered by hydrogeneration. In Australia, the first supply of electricity to the public at large was in two small country towns in New South Wales. Tamworth, with a population of 3,000, switched on arc and incandescent street lighting on 9 November 1888. In April 1889, the smaller town of Young switched on its incandescent street lighting and shortly thereafter went on to connect shops, offices, and homes within reach of its lines. However, the history of electricity supply in Australia traces back earlier, with Brisbane as one of the first cities in Australia to use electricity commercially, in 1882. Thus, electricity utilization down under coincided with the history of its emergence among the countries of the Northern Hemisphere.
Description:
This thesis examines and reports upon the application of ergonomics interventions to OHS-based industrial problems. The study focuses on the values of these interventions as investment opportunieties for management. A wide review of the scientific and commercial literature, personal information, observation techniques, and a selected series of seven case studies and eleven separate data-sets within the Australian Postal Corporation have been undertaken.
Description:
This thesis examines and reports upon the application of ergonomics interventions to OHS-based industrial problems. The study focuses on the values of these interventions as investment opportunieties for management. A wide review of the scientific and commercial literature, personal information, observation techniques, and a selected series of seven case studies and eleven separate data-sets within the Australian Postal Corporation have been undertaken.
Description:
This thesis is about the transnational life of Percival Edward Nettle (1886-1964), a young man born in Ballarat who moved from Australia to Shanghai at the end of 1906 on his way to San Francisco. He never did get to San Francisco but lived in and out of China until he died in 1964. This thesis tells his story and also addresses the perennial human management problem of achieving a co-operative fit between people from different cultural backgrounds. Percy Nettle achieved this fit with the Chinese through developing an exceptional rapport with Chinese people from the time he commenced working with them in 1907 on engineering projects, and later during and through wars and other civil engagements. He was a great success in China, the key to which was his skill with the language and later from his ability to culturally adapt and empathise with the people in the environments in which he was living at the time. Percy also found that his ‘Wesleyan’ approach to people conveniently dovetailed with the ‘Confucian’ values approach of the Chinese. Percy was able to communicate with Chinese people from Viceroys to infantry men and bandits and could win their trust regardless of social levels. Percy documented his ‘fitting in’ experience with the Chinese in his diaries, letters and journals over a fifty-five-year period until his death in Hong Kong in 1964. The analysis and contextualisation of his original records form the basis of this thesis and what is learned from this study of his exceptional life is the importance of achieving a very high level of cultural empathy and understanding with the people we deal with beginning with learning how to speak with them in their own language. Percy was also able to demonstrate the universal efficacy of strong ethical values even when they are transposed from one cultural setting to another.
Description:
This thesis is about the transnational life of Percival Edward Nettle (1886-1964), a young man born in Ballarat who moved from Australia to Shanghai at the end of 1906 on his way to San Francisco. He never did get to San Francisco but lived in and out of China until he died in 1964. This thesis tells his story and also addresses the perennial human management problem of achieving a co-operative fit between people from different cultural backgrounds. Percy Nettle achieved this fit with the Chinese through developing an exceptional rapport with Chinese people from the time he commenced working with them in 1907 on engineering projects, and later during and through wars and other civil engagements. He was a great success in China, the key to which was his skill with the language and later from his ability to culturally adapt and empathise with the people in the environments in which he was living at the time. Percy also found that his ‘Wesleyan’ approach to people conveniently dovetailed with the ‘Confucian’ values approach of the Chinese. Percy was able to communicate with Chinese people from Viceroys to infantry men and bandits and could win their trust regardless of social levels. Percy documented his ‘fitting in’ experience with the Chinese in his diaries, letters and journals over a fifty-five-year period until his death in Hong Kong in 1964. The analysis and contextualisation of his original records form the basis of this thesis and what is learned from this study of his exceptional life is the importance of achieving a very high level of cultural empathy and understanding with the people we deal with beginning with learning how to speak with them in their own language. Percy was also able to demonstrate the universal efficacy of strong ethical values even when they are transposed from one cultural setting to another.
Description:
In the 1920s and 1930s working-class people from the inner suburbs of Melbourne, Australia took to the foothills of the nearby Dandenong ranges on weekends and public holidays to enjoy a bush picnic or holiday. It was a time in both Britain and Australia when working people were able to take family holidays in greater numbers. Unstructured interviews with former female visitors began with the purpose of gaining an insight into the leisure of the time. Information obtained along the way about working lives reinforced the importance of thinking about work and leisure in association with each other. The incidents that some women remembered from their working lives presented a strong and autonomous view of themselves. While such power could be seen as a realistic view of their holidays in the bush, it appears that the context of the interview relationship contributed to the highlighting of an assertive and lively work identity.
Description:
In the 1920s and 1930s working-class people from the inner suburbs of Melbourne, Australia took to the foothills of the nearby Dandenong ranges on weekends and public holidays to enjoy a bush picnic or holiday. It was a time in both Britain and Australia when working people were able to take family holidays in greater numbers. Unstructured interviews with former female visitors began with the purpose of gaining an insight into the leisure of the time. Information obtained along the way about working lives reinforced the importance of thinking about work and leisure in association with each other. The incidents that some women remembered from their working lives presented a strong and autonomous view of themselves. While such power could be seen as a realistic view of their holidays in the bush, it appears that the context of the interview relationship contributed to the highlighting of an assertive and lively work identity.
Description:
The rural decline in Australian industry restructuring and the withdrawal of infrastructural services (ABS, 1998), gives rise to the hope of a turnaround in regional and rural Australia arising from the growth of new business ventures. There has been a trend towards an increase in both small business and the involvement of women in recent years (ABS 1301.0, 1997). This combination is important for a sustainable rural future, and therefore, a greater understanding is needed of how women stand in relation to sound business preparation, and attitudes to professional training.
Description:
The rural decline in Australian industry restructuring and the withdrawal of infrastructural services (ABS, 1998), gives rise to the hope of a turnaround in regional and rural Australia arising from the growth of new business ventures. There has been a trend towards an increase in both small business and the involvement of women in recent years (ABS 1301.0, 1997). This combination is important for a sustainable rural future, and therefore, a greater understanding is needed of how women stand in relation to sound business preparation, and attitudes to professional training.
Description:
When Mullawallah (also known as King Billy, Frank or William Wilson) died of exposure/exhaustion on 23 September 1896, many of the Ballarat community took a somewhat ghoulish interest in viewing the corpse at the Ballarat and District Hospital morgue. Mullawallah was laid in a black and gold open coffin, decorated with golden representations of Aboriginal weapons. The hospital gardener made a special boomerang-shaped wreath of wattle blossom which was placed on his chest. A few days later, on 26 September, hundreds of residents, including local Members of Parliament, assembled for the beginning of the funeral procession at the hospital. They wished to be part of what they believed was the historic occasion of the passing of the 'last of the Ballarat tribe'. Key local churches and institutions had jostled to organise this burial. Ultimately, it was the Anglican Archedeacon who presided over the service and the Methodists who donated the grave plot.
Description:
A large number of Australian railway bridges were constructed over 80 years ago and have become increasingly costly to maintain. Infrastructure managers are under pressure to maintain bridge structures to a specified performance level with less maintenance funding and fewer resources. Currently, some rail operators maintain bridges through generic asset management systems which are simplistic and only address immediate operational issues. This is despite the fact that a life cycle cost analysis is proven to strategically maintain bridge assets and reduce costs over their operational life. A new bridge management system (BMS) framework which consists of a life cycle cost analysis and strategy model is proposed in this paper. The model can provide solutions at the element, bridge and network levels. A brief background is provided on Australian railway bridge operational history. Finally, a new maintenance cycle is proposed and its components are discussed.
Description:
Organ transplantation is the most effective treatment for end-stage organ failure and is a much sought-after therapy. Efforts are under way to maximise the number of families who agree to organ donation on behalf of a newly deceased relative in Australia, with the hope of easing the burden for dying and incapacitated patients and to reduce health care costs. Objective: To present initial findings from a study which asked families who had been required to make a deceased organ donation decision about their experience, and the factors that contributed to their decision to either agree to or decline organ donation. Methods: Following ethics approval, an exploratory multiple case study was conducted. Twenty-two family members from nine families who had experienced the death of a relative within the previous three years from five of Australia's state and territories contributed to the study in 17 recorded, transcribed and analysed interviews. Findings: Broad themes emerged that included the importance of time and location, perceptions of suffering, information and help for the families, and the need for families to assure themselves that the deceased's needs were addressed before and after death. Conclusion: The findings suggest families require trust that their family member was not suffering before and after death. The affirmation of this trust was helped by prior information about the organ donation process and sensory affirmation that their loved one was at peace. Family decisions about organ donation, hopes and 'deep hopes' were dependent on this trust.
Description:
This thesis examines the educational experiences of some young people living in the Hepburn Shire, a Local Government Area (LGA) in the Central Highlands of Victoria. These young people were in various stages of disengaging from the mainstream education on offer in the shire. The research came about via consultation between the secondary school and Federation University in response to data from the Department of Education and Training (DET) showing that the Hepburn area had the lowest school attendance figures of the eleven LGA’s in the Grampians region. The school was interested in the reasons behind the lower figures and sought to gather some further information which might shed light on the experiences of young people who had difficulty in connecting, or staying connected to, school. It was hoped that the resultant findings would inform the approach taken by the schools in offering appropriate programs to support people to re-engage with school. Thus, the research question underpinning this research is: What are the key reasons that school attendance has been identified as being lower in the Hepburn Shire Local Government Area than in other parts of the Grampians region? A critical ethnographic study was undertaken comprised of participant observation, facilitated by the researcher being situated within the school, and a series of semi-structured interviews conducted with young people (of secondary school age), families, teachers, Principals, support staff including welfare providers and a selection of other professionals working with youth and their families in the Hepburn Shire. The study revealed a complexity within the Hepburn community, where a rich diversity of views about child-raising and education was present. Such views spanned philosophies about ‘unschooling’, the benefits of home-schooling, and a sense of permissiveness about not attending school each day. Further, there seemed to be a tendency within the school (both by teachers and other professionals working with youth) to talk about disengaged students and families of nonattending students in terms of deficit: there was something lacking with them, parenting skills, work ethic, behavioural or emotional regulation, that was viewed as contributing to the students’ poor attendance. Finally, the centrality of the teacher-student relationship to both student engagement and disengagement was evident in the conversations with young people and their families. Building respectful, reciprocal relationships with at least one key member of staff seems to be a major protective factor against disengagement. And further, seems to be a pre-requisite for those students who are entering the school for the first time, or who are re-entering after a significant absence.
Description:
This thesis examines the educational experiences of some young people living in the Hepburn Shire, a Local Government Area (LGA) in the Central Highlands of Victoria. These young people were in various stages of disengaging from the mainstream education on offer in the shire. The research came about via consultation between the secondary school and Federation University in response to data from the Department of Education and Training (DET) showing that the Hepburn area had the lowest school attendance figures of the eleven LGA’s in the Grampians region. The school was interested in the reasons behind the lower figures and sought to gather some further information which might shed light on the experiences of young people who had difficulty in connecting, or staying connected to, school. It was hoped that the resultant findings would inform the approach taken by the schools in offering appropriate programs to support people to re-engage with school. Thus, the research question underpinning this research is: What are the key reasons that school attendance has been identified as being lower in the Hepburn Shire Local Government Area than in other parts of the Grampians region? A critical ethnographic study was undertaken comprised of participant observation, facilitated by the researcher being situated within the school, and a series of semi-structured interviews conducted with young people (of secondary school age), families, teachers, Principals, support staff including welfare providers and a selection of other professionals working with youth and their families in the Hepburn Shire. The study revealed a complexity within the Hepburn community, where a rich diversity of views about child-raising and education was present. Such views spanned philosophies about ‘unschooling’, the benefits of home-schooling, and a sense of permissiveness about not attending school each day. Further, there seemed to be a tendency within the school (both by teachers and other professionals working with youth) to talk about disengaged students and families of nonattending students in terms of deficit: there was something lacking with them, parenting skills, work ethic, behavioural or emotional regulation, that was viewed as contributing to the students’ poor attendance. Finally, the centrality of the teacher-student relationship to both student engagement and disengagement was evident in the conversations with young people and their families. Building respectful, reciprocal relationships with at least one key member of staff seems to be a major protective factor against disengagement. And further, seems to be a pre-requisite for those students who are entering the school for the first time, or who are re-entering after a significant absence.