Showing papers by "Macquarie University published in 1988"

Financial accounting: in communicating reality, we construct reality.

Abstract: At first I saw Don Juan simply as a rather peculiar man who knew a great deal…but the people…believed that he had some sort of “secret knowledge”, that he was a “brujo”. The Spanish word brujo means, in English…sorcerer. It connotes essentially a person who has extraordinary…powers. I had known Don Juan for a whole year before he took me into his confidence. One day he explained that he possessed a certain knowledge that he had learned from a teacher, a “benefactor” as he called him, who had directed him in a kind of apprenticeship. Don Juan had, in turn, chosen me to serve as his apprentice, but he warned me that I would have to make a very deep commitment and that the training was long and arduous… My field notes disclose the subjective version of what I perceived while undergoing the experience. That version is presented here… My field notes also reveal the content of Don Juan's system of beliefs. I have condensed long pages of questions and answers between Don Juan and myself in order to avoid reproducing the repetitiveness of conversation…(The Teachings of Don Juan: A Yaqui Way of Knowledge, Carlos Castaneda, 1970, pp. 14, 24, 25).

Reliability and Validity in Field Research: Some Strategies and Tactics

Abstract: This article is concerned with issues of validity and reliability in field research. It examines the nature of, and threats to validity and reliability in field studies and documents some strategies and tactics that may be employed to counter those threats. At a time when field research is becoming an increasingly important and necessary method for more accounting researchers, it is hoped that an article such as this may provide useful reference for the conduct, communication and evaluation of field research in accounting.

Subspace methods for large inverse problems with multiple parameter classes

Abstract: SUMMARY Most nonlinear inverse problems can be cast into the form of determining the minimum of a misfit functional of model parameters. This functional determines the misfit between observations and the corresponding theoretical predictions, subject to some regularization conditions on the form of the model. When there is only one type of parameter in the model, methods based on gradient techniques work well, especially when information on rate of change of gradients is included. In the case of problems depending on multiparameter classes, simple gradient methods mix parameters of different character and physical dimensionality. This may lead to rather poor convergence and strong dependence on the scaling of the different parameter types. These difficulties can be overcome by replacing a gradient step by a local minimization in a subspace spanned by a limited number of vectors in model space. The basis vectors for the subspace should be chosen in the directions determined by the variation of the misfit functional with respect to each of the parameter types, with supplementation if required by additional vectors representing the rate of change of the gradient partitions. The construction of the perturbation requires the inversion of a matrix with the dimensions of the subspace which is easily accomplished. Such a subspace scheme takes into account the different functional dependences on the various parameter types in a balanced way. The update to the current model does not depend on the scaling of the individual parameter classes. The subspace method is flexible and can be adapted to a wide range of choices of misfit criterion and modes of representation of the parameter classes. This style of iterative subspace procedure is well adapted to nonlinear problems with dependence on many parameters and can be successfully applied in a variety of problems, e.g. seismic reflection tomography, the simultaneous nonlinear determination of earthquake locations and velocity fields and in the inversion of full seismic waveforms.

The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable☆

Abstract: The results of studies into the effects of participative budgeting have been equivocal. This study seeks to explain the process by which participation in budget setting affects managers' performance and job satisfaction. A model is developed to show how role ambiguity acts as an intervening variable in the link between participation and outcome criteria. Empirical results indicate that budgetary participation acts indirectly, via role ambiguity, to influence job satisfaction and performance.

A general model for the analysis of multilevel data

Abstract: A general model is developed for the analysis of multivariate multilevel data structures. Special cases of the model include repeated measures designs, multiple matrix samples, multilevel latent variable models, multiple time series, and variance and covariance component models.

Igneous microstructures in migmatites

Abstract: Clear differences between the microstructures of leucosomes and mesosomes occur in some nebulitic migmatites in the Proterozoic Arunta block, central Australia. The leucosomes show crystal faces of K-feldspar (microcline-microperthite), cordierite, andalusite, and plagio clase against quartz, indicating crystallization of a melt. In contrast, the mesosomes show predominantly polygonal grain shapes, modified by (001) crystal faces of biotite and rare crystal faces in some porphyroblasts of garnet, cordierite, and orthopyroxene, indicating re-crystallization in the solid state. The occurrence of abundant crystal faces in minerals such as feldspar, cordierite, and andalusite (which typically grow crystal faces in magmas, but generally not in metamorphic rocks) is evidence of former melt. Therefore, igneous microstructures can be preserved in leucosomes that have not undergone penetrative subsolidus deformation and recrystallization. The cores of many of the crystals of cordierite and K-feldspar have small, locally oriented inclusions similar to those in the same minerals in the mesosomes. These indicate that the cores remained solid during crystallization of the leucosome, which produced inclusion-free, euhedral rims. These crystals provide criteria for recognizing possible restite in granitoid magmas.

The influence of CO2 enrichment, phosphorus deficiency and water stress on the growth, conductance and water use of Pinus radiata D. Don

Abstract: . Seedlings of Pinus radiata D. Don were grown in growth chambers for 22 weeks with two levels of phosphorus, under either well-watered or water-stressed conditions at CO2 concentrations of either 330 or 660mm3 dm−3. Plant growth, water use efficiency and conductance were measured and the relationship between these and needle photosynthetic capacity, water use efficiency and conductance was determined by gas exchange at week 22. Phosphorus deficiency decreased growth and foliar surface area at both CO2concentrations; however, it only reduced the maximum photosynthetic rates of the needles at 660 mm3 CO2 dm−3 (plants grown and measured at the same CO2 concentration). Water stress reduced growth and foliar surface area at both CO2 concentrations. Increases in needle photosynthetic rates appeared to be partly responsible for the increased growth at high CO2 where phosphorus was adequate. This effect was amplified by accompanying increases in needle production. Phosphorus deficiency inhibited these responses because it severely impaired needle photosynthetic function. The relative increase in growth in response to high CO2 was higher in the periodically water-stressed plants. This was not due to the maintenance of cell volume during drought. Plant water use efficiency was increased by CO2 enrichment due to an increase in dry weight rather than a decrease in shoot conductance and, therefore, transpirational water loss. Changes in needle conductance and water use efficiency in response to high CO2 were generally in the same direction as those at the whole plant level. If the atmospheric CO2 level reaches the predicted concentration of 660 mm3 dm−3 by the end of next Century, then the growth of P. radiata will only be increased in areas where phosphorus nutrition is adequate. Growth will be increased in drought-affected regions but total water use is unlikely to be reduced.

Large‐scale patterns of dune type, spacing and orientation in the Australian continental dunefield

Abstract: SUMMARY As a contribution to understanding the morphogenesis of the Australian continental dunefield, maps are presented of the main types of dunes, their orientation and mean spacing using the best available sources of data. Major features on previous maps of the Australian dunefield are verified and new information has been obtained. The anticlockwise whorl of dunes has been found to close on both its eastern and western ends. Dunes extend as far north as 16°S and over large parts of the far south‐west of Western Australia. Distributions of dune types are related to former vegetation cover, climate, supply of sand and directional variability of formative winds. Previously documented relationships between dune spacing, height, equivalent sand thickness (EST) and the texture of surfaces over which sand is transported are used to partially explain the map of mean dune spacings. The spatial distribution of EST, and mineralogic and sedimentologic evidence show that aeolian sediment in the Australian dunefiel...

Influence of Drought Acclimation and CO2 Enrichment on Osmotic Adjustment and Chlorophyll a Fluorescence of Sunflower during Drought

Abstract: Osmotic adjustment occurred during drought in expanded leaves of sunflowers (Helianthus annuus var Hysun 30) which had been continuously exposed to 660 microliters CO2 per liter or had been previously acclimated to drought. The effect was greatest when the treatments were combined and was negligible in nonacclimated plants grown at 340 microliters CO2 per liter. The concentrations of ethanol soluble sugars and potassium increased during drought but they did not account for the osmotic adjustment. The delay in the decline in conductance and relative water content and in the loss of structural integrity with increasing drought was dependent on the degree of osmotic adjustment. Where it was greatest, conductance fell from 5.8 millimeters per second on the first day of drought to 1.3 millimeters per second on the fourth day and was at approximately the same level on the eighth day. The relative water content remained constant at 85% for three days and fell to 36% on the sixth day. There was no evidence of leaf desiccation even on the eighth day. In contrast, the conductance of leaves showing minimal adjustment fell rapidly after the first day of drought and was negligible after the fourth, at which time the relative water content was 36%. By the sixth day of drought, areas near the margins of the leaves were desiccating and the plants did not recover upon rewatering. Despite the differences in the rate of change of conductance and relative water content during drought, photosynthetic electron transport activity, inferred from measurements of chlorophyll a fluorescence in vivo and PSII activity of isolated thylakoids, remained functional until desiccation occurred.

Categorization, accentuation and social judgement

Abstract: Contrast effects have long been recognized as important for the study of judgement. It has been predicted that the presence of a categorization superimposed on a series of stimuli (and correlated with their magnitude) would serve to accentuate judged differences between and judged similarities within classes. Fifty-five subjects judged political statements, classified in terms of their authors. It was predicted that the contrast effects would be mediated by the salience of the categorization, the political views of the subjects, their affective ratings of authors and evaluations of political terms. Unlike numerous other studies with similar designs the results provided evidence for both the accentuation of inter-class differences and intra-class similarities. The relationships between judges' views and contrast were in accordance with accentuation theory and social identity theory, in that judges whose positions were congruent with the positive evaluations of the scale labels showed more contrast between classes. The results are discussed with reference to social identity theory and the role of category salience.

Early Pliocene marine sediments, coastline, and climate of East Antarctica

Abstract: We record the first onshore late Tertiary fossiliferous marine deposit from the 8000-km-long coastline of East Antarctica. Glaciomarine sediments containing abundant diatoms and molluscs were deposited in shallow waters off an open coast during the early Pliocene (∼4.5-3.5 Ma) and are now exposed less than 15 m above sea level on Marine Plain in the Vestfold Hills (lat 68°359S,long 78°009E). Marine diatoms suggest early Pliocene as the most probable age of the sediments. Fossil sand wedges show that the deposit was above sea level at least briefly before it was covered with water and subsequently capped with glaciomarine till. The coastline at the time of deposition of the marine sediments is inferred to have been close to but farther inland than that of today. The ice margin may have been ∼50 km farther inland, considerably reducing the ice volume of Antarctica. Climate at the time of deposition was interglacial and perhaps warmer than the present.

Swallowing performance after radiation therapy for carcinoma of the esophagus

Abstract: The purpose of the study reported in this article was to tabulate the incidence and etiologic factors of importance in the development of strictures after radiotherapy for carcinoma of the esophagus and to analyze the outcome of patients who develop such strictures. Eighty patients were treated with radiotherapy, 50 having radical and 30 having palliative treatment. Sixty-nine patients had squamous cell carcinoma, four had adenocarcinoma, one had sarcoma, one had mucoepidermoid carcinoma, and five had undifferentiated tumors. Forty percent developed no stricture, 30% had benign fibrotic stricture, and 28% developed malignant stricture. The etiologic factors analysed included age, pretreatment swallowing score, histology and length (size) of tumor; stage of disease, dose of radiotherapy, and use of chemotherapy. None of these factors were shown to be of etiologic importance. The survival of patients who developed benign strictures was found to be significantly longer (1-year survival 88%) than those who developed no stricture (50%) or malignant stricture (19%). Using a success score for palliation of dysphagia, it was found that the majority of patients (71%) who developed a benign stricture had a moderately successful outcome--they were able to tolerate a full or soft diet and required dilatation with a median duration betweenmore » dilatations of 5 months. Patients who developed a malignant stricture were palliated poorly by dilatation alone, and most required esophageal intubation.« less

Amino acid sequence of versutoxin, a lethal neurotoxin from the venom of the funnel-web spider Atrax versutus

Abstract: The complete amino acid sequence of versutoxin, a lethal neurotoxic polypeptide isolated from the venom of male and female funnel-web spiders of the species Atrax versutus, was determined. Sequencing was performed in a gas-phase protein sequencer by automated Edman degradation of the S-carboxymethylated toxin and fragments of it produced by reaction with CNBr. Versutoxin consisted of a single chain of 42 amino acid residues. It was found to have a high proportion of basic residues and of cystine. The primary structure showed marked homology with that of robustoxin, a novel neurotoxin recently isolated from the venom of another funnel-web-spider species, Atrax robustus.

Evolution of the herpes thymidine kinase: identification and comparison of the equine herpesvirus 1 thymidine kinase gene reveals similarity to a cell-encoded thymidylate kinase.

Abstract: We have identified the equine herpesvirus 1 (EHV-1) thymidine kinase gene (TK) by DNA-mediated transformation and by DNA sequencing. Alignment of the amino acid sequence of the EHV-1 TK with the TKs from 3 other herpesviruses revealed regions of homology, some of which correspond to the previously identified substrate binding sites, while others have as yet, no assigned function. In particular, the strict conservation of an aspartate within the proposed nucleoside binding site suggests a role in ATP binding for this residue. Comparison of 5 herpes TKs with the thymidylate kinase of yeast revealed significant similarity which was strongest in those regions important to catalytic activity of the herpes TKs, and, therefore we propose that the herpes TK may be derived from a cellular thymidylate kinase. The implications for the evolution of enzyme activities within a pathway of nucleotide metabolism are discussed.

Reconstruction of Antarctica and Australia at breakup (95 ± 5 Ma) and before rifting (160 Ma)

Abstract: Previous reconstructions of Antarctica and Australia were made by fitting the bathymetric outlines of the conjugate margins and aligning pre‐existing structures; the precise position of the continent‐ocean boundary (COB) and the amount and azimuth of pre‐breakup extension were unknown. Seismic and magnetic data collected off Wilkes Land by the S.P. Lee provide: (1) the basis for a unique fit of the COBs by confirming the fit of the oldest magnetic anomalies; and (2) together with information about the deep crustal structure of the Australian margin, an estimate of the azimuth and amount of pre‐breakup continental extension. By these means, Antarctica and Australia are reconstructed at the mid‐Cretaceous breakup and onset of drift (95 ± 5 Ma) by fitting the conjugate COBs, as determined from seismic and magnetic profiles; and before the mid‐Jurassic (160 Ma) onset of rifting by removing the 360 km of continental extension estimated from the crustal structure of the 700 km wide junction zone.

Multiple Paternity in the Loggerhead Turtle (Caretta caretta)

Abstract: Genotypic ratios within clutches of loggerhead turtle (Caretta caretta) embryos, from the Mon Repos rookery (Queensland), deviate significantly from the Mendelian ratios expected on the null hypothesis of single paternity. One-third of all clutches provide evidence for multiple insemination, indicating that multiple mating constitutes the major breeding pattern for C. caretta. Clutches from two females indicate that C. caretta females may mate between nestings.

Soil-vegetation relationships on the Agulhas Plain, South Africa

Abstract: Broad correlations can be drawn between soil-based land systems and an independently derived vegetation classification in the Agulhas Plain at the extreme southern tip of Africa. The Agulhas Plain is an area of low climatic and topographic diversity where Cenozoic geomorphic processes have produced a diversity of erosional and depositional landscapes, mantled largely by soils of low fertility. A multivariate analysis of soil pit data from 20 sites indicates three major soil groups (alkaline-neutral sands, acid sands, acid loams) in the area, each supporting distinct groups of vegetation types. Within land systems site variation, which is distinguished by changes in soil type and variable slope processes along toposequences, is associated with abrupt changes in plant composition. This results in high beta diversity (compositional turnover) of the vegetational component. It is suggested that the high gamma diversity (species richness) of the area's flora (ca. 1700 species) results from site specialization both on a local scale within land systems and on a regional scale between land systems. Variation in soil nutrient status appears to be more influential than soil moisture at the regional level owing to the variety of lithospheric material.

Psychosocial functioning in children and young adults with juvenile arthritis

Abstract: A questionnaire survey of 363 children and young adults with juvenile arthritis was conducted to assess the relations among disease severity, psychosocial functioning, and adjustment in three age groups--primary school, high school, and young adult. Parents were surveyed separately to determine which characteristics of the ill child at different ages most significantly impact the well-being of the family. Indices of psychologic functioning and disease severity were associated with adjustment in the primary school and high school groups, whereas measures of social relationships were strongly associated with adjustment only in the high school group. Relations among measures of psychologic functioning, social relationships, disease severity, and adjustment in young adults were minimal. Level of disease severity was associated with the presence of financial concerns, emotional problems, and physical strain in parents of high school children and young adults. The results emphasize the importance of using a developmental model for understanding the adjustment of individuals with chronic juvenile arthritis and their families.