Defining and Accounting for Fundraising Income and Expenses

Charities' fundraising financial transactions should be reported in the interests of accountability, and the report should be publicly available. However, research shows that at present there is little consistency in how fundraising is defined or in how such transactions are reported, and little guidance from accounting standards. This report examines whether the current reporting of fundraising in annual financial statements by Australian charities is fit for the purposes of informing the donating public and other stakeholders, whether through the Australian Charities and Not-for-profits Commission’s registry strategy or through other means such as private ratings agencies. The authors endeavour to suggest a way forward if it is not.

Defining and Accounting for Fundraising Income and Expenses : Executive Summary : ACPNS Current issues Information Sheet 2014/2

Executive summary of Report examining definitions of fundraising and formal Australian accounting standards to ascertain their impact on reporting fundraising transactions by not-for-profit entities.

Determination of strain-rate-dependent mechanical behavior of living and fixed osteocytes and chondrocytes using atomic force microscopy and inverse finite element analysis

The aim of this paper is to determine the strain-rate-dependent mechanical behavior of living and fixed osteocytes and chondrocytes, in vitro. Firstly, Atomic Force Microscopy (AFM) was used to obtain the force-indentation curves of these single cells at four different strain-rates. These results were then employed in inverse finite element analysis (FEA) using Modified Standard neo-Hookean Solid (MSnHS) idealization of these cells to determine their mechanical properties. In addition, a FEA model with a newly developed spring element was employed to accurately simulate AFM evaluation in this study. We report that both cytoskeleton (CSK) and intracellular fluid govern the strain-rate-dependent mechanical property of living cells whereas intracellular fluid plays a predominant role on fixed cells’ behavior. In addition, through the comparisons, it can be concluded that osteocytes are stiffer than chondrocytes at all strain-rates tested indicating that the cells could be the biomarker of their tissue origin. Finally, we report that MSnHS is able to capture the strain-rate-dependent mechanical behavior of osteocyte and chondrocyte for both living and fixed cells. Therefore, we concluded that the MSnHS is a good model for exploration of mechanical deformation responses of single osteocytes and chondrocytes. This study could open a new avenue for analysis of mechanical behavior of osteocytes and chondrocytes as well as other similar types of cells.

STAC living. Promoting efficient multi-residential buildings in subtropical climates.

STAC is a mobile application (app) designed to promote the benefits of climate-aware urban development in Subtropical environments. Although, STAC is primarily tool for understanding climate efficient buildings in Brisbane, Australia, it also demonstrates how other exemplary buildings operate in other subtropical cities of the world. The STAC research and development team applied research undertaken by the Centre for Subtropical Design (Brisbane) to profile buildings past and present that have contributed to the creation of a vibrant society, a viable economy, a healthy environment, and an authentic sense of place. In collaboration with researchers from the field of Interaction Design, this knowledge and data was collated, processed and curated for presentation via a custom mobile application designed to distribute this important research for review and consideration on-location in local settings and for comparison across all other global subtropical regions and projects identified by this research. This collaboration adopted a Design-based Research (DBR) Methodology guided by the main tenets of research and design iteration and cross-discipline collaboration in real-world settings, resulting in the formulation of contextually-sensitive design principles, theories, and tools for design intervention. Combined with significant context review of available technology and data and subsequent case study analysis of exemplar design applications.

Design after design to bridge between people living with cognitive or sensory impairments, their friends and proxies

A carer or teacher often plays the role of proxy or spokesperson for a person living with an intellectual disability or form of cognitive or sensory impairment. Our research undertook co-design with people living with cognitive and sensory impairments and their proxies in order to explore new ways of facilitating communication. We developed simple functioning interactive prototypes to support people with a diverse range of competencies to communicate and explore their use. Deployment of the prototypes enabled use, appropriation and design after design by our two participant groups; adults living with cognitive or sensory impairments and children identified with language delays and autism spectrum disorder. The prototypes supported concrete expression of likes, dislikes, capabilities, emotional wants and needs and forms of expression that hitherto had not been fostered, further informing design. Carers and designers were surprised at the ways in which the technology was used and how it fostered new forms of social interaction and expression. We elaborate on how design after design can be an effective approach for engaging people living with intellectual disabilities, giving them greater capacity for expression and power in design and offering the potential to expand and deepen their social relationships.

"The red dress or the blue?" How do staff perceive that they support decision making for people with dementia living in residential aged care facilities?

Respect for a person's right to make choices and participate in decision making is generally seen as central to quality of life and well-being. When a person moves into a residential aged care facility (RACF), however, decision making becomes more complicated, particularly if the person has a diagnosis of dementia. Little is known about how staff in RACFs perceive that they support decision making for people with dementia within their everyday practice, and this article seeks to address this knowledge gap. The article reports on the findings of a qualitative study conducted in the states of Victoria and Queensland, Australia with 80 direct care staff members. Findings revealed that the participants utilized a number of strategies in their intention to support decision making for people with dementia, and had an overall perception that "a little effort goes a long way."

Effects of supervision on tax compliance : evidence from a field experiment in Austria

We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

The Lived Experience of Families Living with Spinal Cord Disability in Northeast Thailand

The experience of disability in the global South remains relatively underreported in spite of the greater focus on disability as both an impediment to development and frequently as a result of development. This article reports a qualitative study using ethnographic techniques undertaken in the province of Khon Kaen in Northeast Thailand. The primary participants were men who had experienced a severe spinal cord injury at a time when they were breadwinners, a role which is significant in the context of a modernising state that is an active participant in a global economy. The experiences, constructions and beliefs of these men, their family carers, and other informants illustrate the complex ways in which social and cultural factors interact with the opportunities, challenges and constraints of the transition modernity. The findings, interpreted according to the ‘three bodies’ approach, illustrate the intersection of colonising effects, governmentality and resistance, and embodied experience in a cultural context.

EUTOPIA 75+ : exploratory futures scenarios for baby boomers’ preferred living spaces

Australia is experiencing the global phenomenon of an ageing population with the baby boomer generation starting to reach retirement age in large numbers. As a result, there is a growing need for appropriate accommodation and this will continue to grow for the foreseeable future. However, the needs of the fit, mobile and techno savvy baby boomers are likely to be far different from those of previous generations of older people, but are as yet unknown and unanticipated. This paper reports on the findings of a Futuring research project to explore the preferred housing futures for the baby boomer generation in the city of Brisbane, an aspiring creative city in South East Queensland (SEQ), Australia. Their future home design and service needs are predicted by firstly employing a global environmental scan of related and associated ageing futures issues. This was followed by a micro-Futuring workshop, based on Inayatullah’s Futures Triangle Analysis, to identify a range of scenarios. The key aspects of the workshop culminated in the development of a Transformational Scenario – EUTOPIA 75+. From this, a suite of six design recommendations for seniors’ housing design and smart services provision are synthesised to give a sense of direction of preferred living styles, especially in terms of physical housing spaces, with a view to identifying new house design opportunities for the allied industries and research organisations. The issues identified are also of concern for aged care service providers, retirement living developers, and for academics involved in the social and physical design of living spaces for older people.

Living with Fire

Dr Ian Weir appears on ABC Televisions WA Statewide program to discuss the H House (featured) and the cost savings associated with taking an integrated approach to building in bushfire prone areas.

Children living in HIV families : a review

This review article summarizes the current knowledge about children born or living in families affected by HIV, a topic of recent interest in the HIV field. It also presents a case study of a child's narrative about the implications of living with a HIV parent. The case study is part of a larger study involving both parents and children living with HIV in Bangladesh. The paper discusses the implications of HIV for children, their families, and social services to gain a better understanding of some of the social issues, such as stigma, associated with this illness. The paper recommends that the development of effective social and service interventions using appropriate language, information, and access to social support services are urgently needed to reduce the concerns and increases the life opportunities of children living in HIV families.