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Assessment and Psychosocial Determinants of Physiotherapy Student Performance on Clinical Placements
No full textClinical placements are integral to physiotherapy courses preparing students for future workforce requirements. Determining which students will struggle or thrive in these settings is important for universities. Similarly accurate assessment of clinical performance is essential. This PhD investigated the psychometric properties of the nationally adopted physiotherapy clinical performance instrument and also explored key psychosocial and contextual predictors of physiotherapy clinical performance. Findings will inform future physiotherapy curriculum and operationalisation of the national assessment instrument
The Role of Analyst Coverage on Earnings Management, Firm Outcomes, and Environmental, Social, and Governance (ESG) Performance
No full textThe purpose of this thesis is to investigate the influence of analyst coverage on member countries of the Gulf Cooperation Council (GCC). The investigation includes earnings management, firm outcomes, and environmental, social, and governance (ESG) performance as dependent variables for the empirical studies. In addition, this thesis examines the moderating influence of political connections on the relationship between analyst coverage and those variables among GCC stock exchanges. This thesis contributes to the literature by providing empirical insights on various aspects of earnings management, firm outcomes and ESG performance in GCC countries
Crypto-to-Crypto Transactions: A Modern Quandary in Realisation Taxation
No full textThe emergence of crypto assets as a disruptive technology has created significant challenges to tax systems around the world. While both tax policymakers and academics continue to analyse the income tax consequences of new and exotic transactions, jurisdictions diverge even on the consequences of a seemingly simple transaction: the exchange of one crypto asset for another. This article considers whether there is a basis for a universal position that the exchange of crypto assets represents a realisation event. The article begins with a theoretical analysis of the accretion and realisation models of taxation. It finds that realisation is a notion used to depict a taxing point that may differ from that in accretion-based taxation, rather than a concept with its own principled definition. The article then presents the approaches of several jurisdictions with the common position that the exchange of crypto assets is a realisation event, followed by examples of jurisdictions that take a different position in specific instances, and the rationale underlying those positions. Having established that there is no universal basis for establishing the occurrence of a realisation event, and that jurisdictions may justifiably and indeed do differ in their positions, the article considers both theoretical and practical arguments for and against the recognition of a realisation event arising from the exchange of crypto assets. The article concludes by proposing what may be a theoretically defensible and pragmatic way forward to guide the taxation of crypto asset exchanges
Temporal assessment of fish distribution and abundance in a hypersaline embayment, Hamelin Pool, Shark Bay, Western Australia
Get PDFHamelin Pool Marine Nature Reserve is a hypersaline environment within Shark Bay UNESCO World Heritage Area, on the remote west coast of Australia. This unique embayment is home to the world's largest population of stromatolites, globally significant seagrass beds, and is protected from fishing, yet little is known of its fish assemblages. Baited remote underwater stereo-video systems (stereo-BRUVs) were deployed within Hamelin Pool four times over six years (2016, 2018, 2020 and 2022) and across four habitat types (low relief stromatolites (LRS), high relief stromatolites (HRS), sand and seagrass). We aimed to assess the fish assemblages and examine temporal differences in the structure and size classes in relation to changing habitats. A total of 44,649 fish from 79 species (46 Families) were recorded from 624 stereo-BRUVs deployments. Three species dominated the fish assemblage accounting for 60 % of all fish recorded (Atherinidae spp 21 %, Helotes octolineatus 20 %, Pentapodus vitta 18 %). The majority of fishes were either generalist invertebrate feeders (40 %) or generalist carnivores (29 %). Fish assemblage structure differed among years, habitats and site, although ‘year’ had minimal influence on the assemblage variation (2 %) compared to ‘habitat’ (14 %) and ‘site’ (26 %). Across all four sampling years, the abundance and number of species of fish was consistently greatest within seagrass habitats, with the composition of these assemblages accounting for 65 % of the variation between habitats. The commercially valuable Chrysophrys auratus showed evidence of growth to reproductive size and therefore may act as a potential source of larvae. Despite being a habitat suboptimal for many species, Hamelin Pool's fish assemblages are stable in terms of their abundance and diversity. However, there are significant differences in the composition of assemblages between habitats, as well as variations in size distributions, suggesting this hypersaline environment supports fish growth and may facilitate replenishment of species fished in the wider Shark Bay area
Factors Contributing to Survival, Condition, and Quality of Edible Akoya Oysters, Pinctada Fucata (Gould, 1850).
Get PDFThe Akoya oyster (Pinctada fucata), has recently been of interest as a food product in Western Australia. Whilst the production of Akoya has been largely successful in terms of production, little is understood about how edible quality is impacted by external factors throughout the supply chain for this species. This work included two laboratory experiments and collation of field experimental data which assessed how different environmental, harvest and processing parameters influenced overall health and edible quality of Akoya oyster
Back to its Comfort Zone. The Russian Navy's Views of its Principal Adversaries, Strategy and Force Application, and Capability Development
No full text... sea—it will only be a question of exercising command. So strongly do I feel this that I do not look forward to writing the history with any pleasure.”36 Wartime interaction resulted in Corbett changing his views. When writing after the war ..
The ICC showed its might by arresting Rodrigo Duterte. Its reputation will take longer to fix
No full textA comprehensive analysis of tracing the sources and dynamics of pollutants in a tropical Miri River, NW Borneo
Get PDFThe fractionation and distribution of elemental composition in water (particulate and colloid) and sediments were assessed to understand the major geochemical processes that control the contaminant transport in the Miri River, NW Borneo. Further, the study also focused on determining the potential sources of geochemical elements and assessing the ecological risk. In this regard, 11 surface water and 35 river bed sediment samples were collected along the course of the Miri River and analyzed for various elemental compositions. Pollution indices such as geo-accumulation index (Igeo) and contamination factor (CF) were used to determine the pollution status of the river. Principal component analysis (PCA) was also used to identify the key geochemical processes that control the metal distribution and its sources. The interpretation of the results indicates that elemental distribution in size fractions showed an increasing concentration trend from the colloidal to the particulate fraction. Fe was observed to be the dominant metal in both water and sediments, indicating the weathering of river sediments. Cd, Pb and Zn are mostly derived from anthropogenic impacts and risk evaluation indicate the probability of adverse ecological threats to the riverine biota. Colloidal fractions (0.30 µm and 0.20 µm) were identified as the primary facilitators of contaminant transport, particularly in the upstream and midstream, whereas particulate (0.45 µm) dominates in the downstream due to the tidal influx of seawater. PCA analysis confirmed that the majority of pollutants were contributed by domestic and industrial discharge, seawater incursion, geogenic sources and agricultural inputs
A review of recent advances in data-driven computer vision methods for structural damage evaluation: algorithms, applications, challenges, and future opportunities
Get PDFComputer vision techniques have gained great traction in civil infrastructure inspection and monitoring. This paper conducted a systematic review of recent data-driven computer vision algorithms in structural damage detection published during the past 5 years. The theories of prevalent computer vision models are first reviewed with an emphasis on the progressive innovation in algorithms’ architecture. Then, recent applications of computer vision models for structural damage evaluation are discussed, which are classified into different structural categories by their material types (i.e., concrete, steel, masonry, timber) at three hierarchical levels including damage recognition, localization, and quantification. In particular, the paper also highlights the current state of using computer vision for damage assessment of timber structures, which remains under-explored compared to concrete and steel structures. Next, the paper scrutinizes existing structural damage inspection guidelines to identify key technological gaps between the capability of existing computer vision methods and manual inspection practices in the field. Finally, the paper summarizes existing challenges and recommends future research opportunities including the integration of computer vision methods with multimodal large language models, sensor-fusion, and mobile inspection approaches