105 resultados para Expense caloric


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Disposal of mud and ash, particularly in wet weather conditions, is a significant expense for mills. This paper reports on one part of a process to pelletise mud and ash, aimed at making mud and ash more attractive to growers across entire mill districts. The full process is described in a separate paper. The part described in this paper involves re-constituting mud cake from the filter station at Tully Mill and processing it in a decanter centrifuge. The material produced by re-constituting and centrifuging is drier and made up of separate particles. The material needs to mix easily with boiler ash, and the mixture needs to be fed easily into a flue gas drier to be dried to low moisture. The results achieved with the particular characteristics of Tully Mill rotary vacuum filter cake are presented. It was found that an internal rotor with a 20º beach was not adequate to process re-constituted rotary vacuum filter mud. A rotor with a 10º beach worked much more successfully. A total of four tonnes of centrifuged mud with a moisture content ranging from 60% to 65% was produced. It was found that the torque, flocculant rate and dose rate had a statistically significant effect on the moisture content. Feed rate did not have a noticeable impact on the moisture content by itself but torque had a much larger impact on the moisture content at the low feed rate than at the high feed rate. These results indicated that the moisture content of the mud can most likely be reduced with low feed rate, low flocculant rate, high dose rate and high torque. One issue that is believed to affect the operation of a decanter centrifuge was the large quantity of long bagasse fibres in the rotary vacuum filter mud. It is likely that the long fibres limited the throughput of the centrifuge and the moisture achieved.

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This dissertation examines the compliance and performance of a large sample of faith based (religious) ethical funds - the Shari'ah-compliant equity funds (SEFs), which may be viewed as a form of ethical investing. SEFs screen their investment for compliance with Islamic law, where riba (conventional interest expense), maysir (gambling), gharar (excessive uncertainty), and non-halal (non-ethical) products are prohibited. Using a set of stringent Shari'ah screens similar to those of MSCI Islamic, we first examine the extent to which SEFs comply with the Shari'ah law. Results show that only about 27% of the equities held by SEFs are Shari'ah-compliant. While most of the fund holdings pass the business screens, only about 42% pass the total debt to total assets ratio screen. This finding suggests that, in order to overcome a significant reduction in the investment opportunity, Shari'ah principles are compromised, with SEFs adopting lax screening rules so as to achieve a financial performance. While younger funds and funds that charge higher fees and are domiciled in more Muslim countries are more Shari'ah-compliant, we find little evidence of a positive relationship between fund disclosure of the Shari'ah compliance framework and Shari'ah-compliance. Clearly, Shari'ah compliance remains a major challenge for fund managers and SEF investors should be aware of Shari'ah-compliance risk since the fund managers do not always fulfill their fiduciary obligation, as promised in their prospectus. Employing a matched firm approach for a survivorship free sample of 387 SEFs, we then examine an issue that has been heavily debated in the literature: Does ethical screening reduce investment performance? Results show that it does but only by an average of 0.04% per month if benchmarked against matched conventional funds - this is a relatively small price to pay for religious faith. Cross-sectional regressions show an inverse relationship between Shari'ah compliance and fund performance: every one percentage increase in total compliance decreases fund performance by 0.01% per month. However, compliance fails to explain differences in the performance between SEFs and matched funds. Although SEFs do not generally perform better during crisis periods, further analysis shows evidence of better performance relative to conventional funds only during the recent Global Financial Crisis; the latter is consistent with popular media claims.

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Disposal of mud and ash, particularly in wet weather conditions, is a significant expense for mills. This paper reports on part of a process to pelletise mud and ash, aimed at making mud and ash more attractive to growers across entire mill districts. The full process and the re-constituting and centrifuging rotary vacuum filter mud part of the process were described in two papers to the 2011 conference. The component described in this paper involves aspects of mixing mud and ash with subsequent drying using boiler exit gas. The mud material needs to mix easily with boiler ash and the mixture has to feed easily into and be pneumatically conveyed by a flue gas dryer. The performance of a pilot flue gas dryer for drying mud and ash was evaluated. The mud and ash mixture was found to dry much faster than final bagasse, provided the mud and ash material was broken up into individual particles. A previously developed computer model of bagasse drying was updated to take into account the smaller particle size of the mud and ash mixture. This upgraded model predicted the performance of the pilot flue gas dryer well.

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On 31 March 2011 the UK Government announced new measures to regulate the use of pre-packaged sales in administration. The legislation is not expected until later in 2011, but the announcement heralds a shift in regulatory attitudes towards pre-packs in the UK which should give all local pre-pack advocates pause for thought when considering the merits of embracing the procedure in Australia. In the Jan-March 2011 edition of the Australian Insolvency Journal, an interesting article by Nicholas Crouch and Shabnam Amirbeaggi extolled the virtues of pre-packs and called for “legislative reform to embrace pre-packs” in Australia. By way of reply (and in a spirit of constructive debate) this article respectfully contends that while pre-packs certainly have their place in preserving business value in certain circumstances, Australia should be careful not to sleepwalk into adopting a procedure which legitimises phoenixing at the expense of creditor confidence and participation in our insolvency regime.

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Spectrum sensing is considered to be one of the most important tasks in cognitive radio. One of the common assumption among current spectrum sensing detectors is the full presence or complete absence of the primary user within the sensing period. In reality, there are many situations where the primary user signal only occupies a portion of the observed signal and the assumption of primary user duty cycle not necessarily fulfilled. In this paper we show that the true detection performance can degrade from the assumed achievable values when the observed primary user exhibits a certain duty cycle. Therefore, a two-stage detection method incorporating primary user duty cycle that enhances the detection performance is proposed. The proposed detector can improve the probability of detection under low duty cycle at the expense of a small decrease in performance at high duty cycle.

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Purpose Managers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between ‘normal’ earnings and items classified as unusual, special, significant, exceptional or abnormal. Prior research has found that such intra-period classificatory choice is used as a form of earnings management. Prior to 2001, Australian accounting standards mandated that unusually large items of revenue and expense be classified as ‘abnormal items’ for financial reporting, but this classification was removed from accounting standards from 2001. This move by the regulators was partly in response to concerns that the abnormal classification was being used opportunistically to manage reported pre-abnormal earnings. This study extends the earnings management literature by examining the reporting of abnormal items for evidence of intra-period classificatory earnings management in the unique Australian setting. Design/methodology/approach This study investigates associations between reporting of abnormal items and incentives in the form of analyst following and the earnings benchmarks of analysts’ forecasts, earnings levels, and earnings changes, for a sample of Australian top-500 firms for the seven-year period from 1994 to 2000. Findings The findings suggest there are systematic differences between firms reporting abnormal items and those with no abnormal items. Results show evidence that, on average, firms shifted expense items from pre-abnormal earnings to bottom line net income through reclassification as abnormal losses. Originality/value These findings suggest that the standard setters were justified in removing the ‘abnormal’ classification from the accounting standard. However, it cannot be assumed that all firms acted opportunistically in the classification of items as abnormal. With the removal of the standardised classification of items outside normal operations as ‘abnormal’, firms lost the opportunity to use such disclosures as a signalling device, with the consequential effect of limiting the scope of effectively communicating information about the nature of items presented in financial reports.

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Despite its accumulated theoretical and empirical heft, the discipline of criminology has had distressingly little impact on the course of public policy toward crime and criminal justice. This article addresses the sources of that troubling marginality, with special emphasis on the powerful disincentives to greater public impact that operate within the discipline itself and the research universities that mainly house it—including the pressure to publish ever more narrow research in peer-reviewed journals at the expense of efforts at synthesis and dissemination that could serve to educate a broader public. Achieving a greater voice in the world outside the discipline will require a concerted move toward a more explicitly public criminology, and seeing to it that the work of such a criminology is more reliably supported and rewarded within the universities and the profession as a whole.

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This article seeks to analyse current dilemmas in responding to calls to narrow 'the gap' between academic and school culture in the area of preservice teacher preparation. It critiques traditional practices and current policies which focus on the narrowly vocational at the expense of the contextual. Further, it acknowledges the problems in the teaching of theory as it has been traditionally understood. Finally, it assesses the benefits for teachers and academics of forms of pedagogical partnership and the likelihood of progress in this area, and suggest that a number of fundamental changes need to be made in academic culture for genuine partnerships to become a reality.

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In this chapter we look at inclusive education as part of a number of wider social movements for social justice. Inclusive education is thus understood as a transformation of education systems, rather than simply the addition of new groups of students to schools, or the development of new techniques (Slee, 2006). We illustrate the ways movements for social change can occur at many levels. Resistance to social change also occurs at many levels. Movements for social justice often include a goal of changing what happens in education. This is because education is often seen as one of the important social institutions that can reinforce the status quo. Education is also seen as an important means of changing the status quo, giving more people access to a more meaningful education. It’s not uncommon to hear various political parties criticising each other’s educational policies as ‘social engineering.’ Movements for social justice in education understand that education has always been about social engineering. The questions of interest are thus: Social engineering for what?; Who benefits; and At whose expense?

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Human papillomaviruses are the etiological agents of cervical cancer, one of the two most prevalent cancers in women in developing countries. Currently available prophylactic vaccines are based on the L1 major capsid protein, which forms virus-like particles when expressed in yeast and insect cell lines. Despite their recognized efficacy, there are significant shortcomings: the vaccines are expensive, include only two oncogenic virus types, are delivered via intramuscular injection and require a cold chain. Plant expression systems may provide ways of overcoming some of these problems, in particular the expense. In this article, we report recent promising advances in the production of prophylactic and therapeutic vaccines against human papillomavirus by expression of the relevant antigens in plants, and discuss future prospects for the use of such vaccines. © 2010 Expert Reviews Ltd.

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This study investigated the effects of alcohol ingestion on lower body strength and power, and physiological and cognitive recovery following competitive Rugby League matches. Nine male Rugby players participated in two matches, followed by one of two randomized interventions; a control or alcohol ingestion session. Four hours post-match, participants consumed either beverages containing a total of 1g of ethanol per kg bodyweight (vodka and orange juice; ALC) or a caloric and taste matched non-alcoholic beverage (orange juice; CONT). Pre, post, 2 h post and 16 h post match measures of countermovement jump (CMJ), maximal voluntary contraction(MVC), voluntary activation (VA), damage and stress markers of creatine kinase (CK), C-reactive protein (CRP), cortisol, and testosterone analysed from venous blood collection, and cognitive function (modified Stroop test) were determined. Alcohol resulted in large effects for decreased CMJ height(-2.35 ± 8.14 and -10.53 ± 8.36 % decrement for CONT and ALC respectively; P=0.15, d=1.40), without changes in MVC (P=0.52, d=0.70) or VA (P=0.15, d=0.69). Furthermore, alcohol resulted in a significant slowing of total time in a cognitive test (P=0.04, d=1.59), whilst exhibiting large effects for detriments in congruent reaction time (P=0.19, d=1.73). Despite large effects for increased cortisol following alcohol ingestion during recovery (P=0.28, d=1.44), post-match alcohol consumption did not unduly affect testosterone (P-0.96, d=0.10), CK (P=0.66, d=0.70) or CRP(P=0.75, d=0.60). It appears alcohol consumption during the evening following competitive rugby matches may have some detrimental effects on peak power and cognitive recovery the morning following a Rugby League match. Accordingly, practitioners should be aware of the potential associated detrimental effects of alcohol consumption on recovery and provide alcohol awareness to athletes at post-match functions.

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Like many other Western jurisdictions over the past sixty years, New Zealand has had to contend with episodes of moral panic regarding the activities of youth gangs. The most recent episode occurred in 2005-2007 and was spurred by a perceived escalation in inter-gang conflict and violence in the Counties Manukau areas within greater Auckland, New Zealand. This particular episode was unique in the New Zealand context for the level of attention given to youth gangs by the government and policy makers. This paper reports on the authors’ experiences of carrying out research on the youth gang situation inCounties Manukauas part of an inter-agency project to develop a response to gang-related violence. Particular attention is paid to the ways in which government officials attempted to mould the research process and findings to suit an already emerging policy framework, predicated on supporting ‘business as usual’, at the expense of research participants calls for great autonomy to develop and delivery appropriate youth services to their communities.

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The Attentional Control Theory (ACT) proposes that high-anxious individuals maintain performance effectiveness (accuracy) at the expense of processing efficiency (response time), in particular, the two central executive functions of inhibition and shifting. In contrast, research has generally failed to consider the third executive function which relates to the function of updating. In the current study, seventy-five participants completed the Parametric Go/No-Go and n-back tasks, as well as the State-Trait Anxiety Inventory in order to explore the effects of anxiety on attention. Results indicated that anxiety lead to decay in processing efficiency, but not in performance effectiveness, across all three Central Executive functions (inhibition, set-shifting and updating). Interestingly, participants with high levels of trait anxiety also exhibited impaired performance effectiveness on the n-back task designed to measure the updating function. Findings are discussed in relation to developing a new model of ACT that also includes the role of preattentive processes and dual-task coordination when exploring the effects of anxiety on task performance.

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BACKGROUND: Immigrants with language barriers are at high risk of having poor access to health care services. However, several studies have indicated that immigrants tend to use emergency departments (EDs) as their primary source of care at the expense of primary care. This may place an additional burden on already overcrowded EDs and lead to a low level of patient satisfaction with ED care. The study was to review if immigrants utilize ED care differently from host populations and to assess immigrants’ satisfaction with ED care. DATA SOURCES: Studies about immigrants' utilization of EDs in Australia and worldwide were reviewed. RESULTS: There are confl icting results in the literature about the pattern of ED care use among immigrants. Some studies have shown higher utilization by immigrants compared to host populations and others have shown lower utilization. Overall, immigrants use ED care heavily, make inappropriate visits to EDs, have a longer length of stay in EDs, and are less satisfi ed with ED care as compared to host populations. CONCLUSIONS: Immigrants might use ED care differently from host populations due to language and cultural barriers. There is sparse Australian literature regarding immigrants' access to health care including ED care. To ensure equity, further research is needed to inform policy when planning health care provision to immigrants. KEY WORDS: Emergency department; Health service; Immigrants; Language; Utilization

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Traditional approaches to teaching criminal law in Australian law schools include lectures that focus on the transmission of abstracted and decontextualised knowledge, with content often prioritised at the expense of depth. This paper discusses The Sapphire Vortex, a blended learning environment that combines a suite of on-line modules using Second Life machinima to depict a narrative involving a series of criminal offences and the ensuing courtroom proceedings, expert commentary by practising lawyers and class discussions.