Comments on the Australian Accounting Research Foundation's Legislation Policy Discussion Paper NO.4 (A framework for financial reporting by incorporated associations)

The Australian Accounting Research Foundation (AARF) recently issued Legislative Policy Discussion Paper No.4 which proposes a framework for financial reporting by Australian incorporated associations.This paper comments on both the merits and deficiencies of the proposal. In particular it notes that the proposal simply advocates that the application of differential reporting, accounting standards, and the conceptual framework be imposed on incorporated associations by amended statutes. It is noted that in light of long experience in the corporate sector, he espoused benefits of such a move may not eventuate. Further, concern is expressed that the proposal is a blank cheque one because of the inadequacy of existing relevant accounting standards and the proposal to introduce new relevant standards. Another major defect in the proposal is that it emanates from accountants who acknowledge in their conceptual framework, the need for external reports to report on performance through both financial and non-financial reporting methods. Despite that acknowledgment, the standard set of external reports prepared by accountants do not measure performance as defined in their own conceptual framework (SAC 2) and in their auditing pronouncements (AUP 33), and they have restricted their domain to financial reporting (SAC 2). Accordingly the proposal appears to be seriously deficient and it is suggested that it be rejected and a new proposal be prepared by a multi-party group free from vested interests.

Airport ground transportation policies and the future of rail connections at US airports

Airports are currently being pressured to operate in a more environmentally-sensitive manner; as a response, airports have integrated environmental policies into their operations. However, environmental concerns regarding automobile traffic and related emissions have yet to be addressed. While the automobile is the dominant air passenger ground transportation mode at US airports, services facilitating automobile usage including public parking and car rentals are a major airport revenue source. Less than 20 US hub airports have direct access to rail-based transportation modes. New rail transportation projects serving additional airports are either being consideration or under construction. Regardless of whether an airport has direct access to rail-based transportation modes, the air passenger ground transportation modal split at US airports remain low in comparison to those in Asia and Europe. The high cost of providing additional US airports with direct rail connections in an era of severe governmental budgetary cutbacks is making the “build it and they will come” mindset untenable. Governmental policies are but one factor determining whether programs increasing transit usage results in automobile traffic reductions and related emissions. This study reveals that a significant percentage of the busiest US airports do not have policies fostering increases in the air passenger ground transportation modal split. A case study of one US airport is presented that has successfully adopted a transit first policy to achieve a high air passenger ground transportation modal split and facilitate the availability of rail-based transportation services.

Increased sedation requirements in patients receiving extracorporeal membrane oxygenation for respiratory and cardiorespiratory failure

Critically ill patients receiving extracorporeal membrane oxygenation (ECMO) are often noted to have increased sedation requirements. However, data related to sedation in this complex group of patients is limited. The aim of our study was to characterise the sedation requirements in adult patients receiving ECMO for cardiorespiratory failure. A retrospective chart review was performed to collect sedation data for 30 consecutive patients who received venovenous or venoarterial ECMO between April 2009 and March 2011. To test for a difference in doses over time we used a regression model. The dose of midazolam received on ECMO support increased by an average of 18 mg per day (95% confidence interval 8, 29 mg, P=0.001), while the dose of morphine increased by 29 mg per day (95% confidence interval 4, 53 mg, P=0.021) The venovenous group received a daily midazolam dose that was 157 mg higher than the venoarterial group (95% confidence interval 53, 261 mg, P=0.005). We did not observe any significant increase in fentanyl doses over time (95% confidence interval 1269, 4337 µg, P=0.94). There is a significant increase in dose requirement for morphine and midazolam during ECMO. Patients on venovenous ECMO received higher sedative doses as compared to patients on venoarterial ECMO. Future research should focus on mechanisms behind these changes and also identify drugs that are most suitable for sedation during ECMO.

Subacute effects of ecstasy on mood : an exploration of associated risk factors

Ecstasy use may result in lowered mood, anxiety or aggression in the days following use. Yet, few studies have investigated what factors increase the risk of experiencing such symptoms. Ecstasy users (at least once in the last 12 months) who subsequently took ecstasy (n=35) over the next week, were compared on measures of mood, sleep, stress and drug use, with those who abstained (n=21) that week. Measures were administered the week prior to ecstasy use and 1 and 3 days following use, or the equivalent day for abstainers. Mood symptoms were assessed using the Kessler-10 self-report psychological distress scale, a subjective mood rating (1-10), and the depression, anxiety and hostility items of the clinician-rated Brief Psychiatric Rating Scale. Timeline followback methods were used to collect information on drug use and life stress in the past month. Self-reported sleep quality was also assessed. Ecstasy use was not associated with subacute depressive, anxiety or aggressive symptoms. Rather, lowered mood and increased psychological distress were associated with self-reported hours and quality of sleep obtained during the 3-day follow up. These findings highlight the importance of considering sleep disruption in understanding the short-term mood effects of ecstasy use.

A systematic review of psychological interventions for excessive alcohol consumption among people with psychotic disorders

Objective: Excessive alcohol consumption is common among people with psychotic disorders. While there is an extensive literature on the efficacy of psychological treatments for excessive drinking, few studies have examined interventions addressing this issue among people with psychotic disorders. Method: Systematic searches in PubMed and PsycINFO were conducted to identify randomized controlled trials comparing manual guided psychological interventions for excessive alcohol consumption among individuals with psychotic disorders. Of the 429 articles identified, 7 met inclusion criteria. Data were extracted from each study regarding study sample characteristics, design, results, clinical significance of alcohol consumption results, and methodological limitations. Results: Assessment interviews, brief motivational interventions and lengthier cognitive behavior therapy have been associated with reductions in alcohol consumption among people with psychosis. While brief interventions (i.e., 1-2 sessions) were generally as effective as longer duration psychological interventions (i.e., 10 session) for reducing alcohol consumption, longer interventions provided additional benefits for depression, functioning and other alcohol outcomes. Conclusion: Excessive alcohol consumption among people with psychotic disorders is responsive to psychological interventions. It is imperative that such approaches are integrated within standard care for people with psychosis.

Ginger (Zingiber officinale) and chemotherapy-induced nausea and vomiting : a systematic literature review

Chemotherapy-induced nausea and vomiting (CINV) is a common side-effect of cytotoxic treatment. It continues to affect a significant proportion of patients despite the widespread use of anti-emetic medication. In folk-medicine, ginger (Zingiber officinale) has been used to prevent and treat nausea in many cultures for thousands of years. However, its use has not been validated in the chemotherapy context. To determine the potential use of ginger as a prophylactic or treatment of CINV, a systematic literature review was conducted. Reviewed studies comprised randomised controlled trials or cross-over trials that investigated the anti-CINV effect of ginger as the sole intervention independent variable in chemotherapy patients. Seven studies met the inclusion criteria. All studies were assessed on methodological quality and their limitations were identified. Studies were mixed in their support of ginger as an anti-CINV treatment in patients receiving chemotherapy, with three demonstrating a positive effect, two in favour but with caveats and two showing no effect on measures of CINV. Future studies are required to address the limitations identified before clinical use can be recommended.

Normanton2020

Normanton2020 This exhibition showcases the work of 3rd -4th year undergraduate landscape architecture, architecture, Interior Design, Environmental Engineering, Civil Engineering students in response to issues of sustainability in the Gulf of Carpentaria town of Normanton. 16 students and four staff set off on a 2488km journey to undertake the second half of the Carpentaria Project (following Linking Karumba: Creating Sustainable Connections 2008), in the other Carpentaria Shire town of Normanton. This project, Get EnGulfed: Normanton 2020, looked back and forwards to propose strategies strengthening local and regional identities. Our project partners recognised the need for a strategic approach to developing future visions for Normanton’s growth as a socially, culturally, economically and ecologically sustainable town in the decade to 2020. They proposed: Project aims to foster: • Enhanced liveability; • A strengthened expression of town identity; • Expanded sustainable tourism. Primary challenges & opportunities: • Remoteness; • Two seasons: wet & dry; • Local economy; • Society and Cultural Heritage. The Exhibition Four groups of four students produced four strategic planning and design options toward this future: Mud Maps of Normanton: Rhys Belnap, AJ Humphries, Amos Shirreff, Haiku Van Keuk Normanton: Stay Another Day: Belle Dalton, Tom Jordan, Josh Nielsen, Carla Ramsland The Sweet Spot on the Savannah Way: Daniel Lapham, Yvonne Phillips, Patrick Poon, Dan Young Resilience Through Diversity: Jillian Kenny, Tania Metcher, Stephen Orr, Evan Thompson

Get EnGulfed: Normanton2020

Get EnGulfed: Normanton2020 This exhibition showcases the work of 3rd -4th year undergraduate landscape architecture, architecture, Interior Design, Environmental Engineering, Civil Engineering students in response to issues of sustainability in the Gulf of Carpentaria town of Normanton. It presented the work to QUT staff from across the university, as well as industry partners and invited guests. 16 students and four staff set off on a 2488km journey to undertake the second half of the Carpentaria Project (following Linking Karumba: Creating Sustainable Connections 2008), in the other Carpentaria Shire town of Normanton. This project, Get EnGulfed: Normanton 2020, looked back and forwards to propose strategies strengthening local and regional identities. Our project partners recognised the need for a strategic approach to developing future visions for Normanton’s growth as a socially, culturally, economically and ecologically sustainable town in the decade to 2020. They proposed: Project aims to foster: • Enhanced liveability; • A strengthened expression of town identity; • Expanded sustainable tourism. • Primary challenges & opportunities: • Remoteness; • Two seasons: wet & dry; • Local economy; • Society and Cultural Heritage. The Exhibition Four groups of four students produced four strategic planning and design options toward this future: Mud Maps of Normanton: Rhys Belnap, AJ Humphries, Amos Shirreff, Haiku Van Keuk Normanton: Stay Another Day: Belle Dalton, Tom Jordan, Josh Nielsen, Carla Ramsland The Sweet Spot on the Savannah Way: Daniel Lapham, Yvonne Phillips, Patrick Poon, Dan Young Resilience Through Diversity: Jillian Kenny, Tania Metcher, Stephen Orr, Evan Thompson

The influence of cellular source on periodontal regeneration using calcium phosphate coated polycaprolactone scaffold supported cell sheets

Cell-based therapy is considered a promising approach to achieving predictable periodontal regeneration. In this study, the regenerative potential of cell sheets derived from different parts of the periodontium (gingival connective tissue, alveolar bone and periodontal ligament) were investigated in an athymic rat periodontal defect model. Periodontal ligament (PDLC), alveolar bone (ABC) and gingival margin-derived cells (GMC) were obtained from human donors. The osteogenic potential of the primary cultures was demonstrated in vitro. Cell sheets supported by a calcium phosphate coated melt electrospun polycaprolactone (CaP-PCL) scaffold were transplanted to denuded root surfaces in surgically created periodontal defects, and allowed to heal for 1 and 4 weeks. The CaP-PCL scaffold alone was able to promote alveolar bone formation within the defect after 4 weeks. The addition of ABC and PDLC sheets resulted in significant periodontal attachment formation. The GMC sheets did not promote periodontal regeneration on the root surface and inhibited bone formation within the CaP-PCL scaffold. In conclusion, the combination of either PDLC or ABC sheets with a CaP-PCL scaffold could promote periodontal regeneration, but ABC sheets were not as effective as PDLC sheets in promoting new attachment formation.

The Australian beachspace : flagging the spaces of Australian beach texts

The Australian beach is a significant component of the Australian culture and a way of life. The Australian Beachspace explores existing research about the Australian beach from a cultural and Australian studies perspective. Initially, the beach in Australian studies has been established within a binary opposition. Fiske, Hodge, and Turner (1987) pioneered the concept of the beach as a mythic space, simultaneously beautiful but abstract. In comparison, Meaghan Morris (1998) suggested that the beach was in fact an ordinary or everyday space. The research intervenes in previous discussions, suggesting that the Australian beach needs to be explored in spatial terms as well as cultural ones. The thesis suggests the beach is more than these previously established binaries and uses Soja's theory of Thirdspace (1996) to posit the term beachspace as a way of describing this complex site. The beachspace is a lived space that encompasses both the mythic and ordinary and more. A variety of texts have been explored in this work, both film and literature. The thesis examines textual representations of the Australian beach using Soja's Thirdspace as a frame to reveal the complexities of the Australian beach through five thematic chapters. Some of the texts discussed include works by Tim Winton's Breath (2008) and Land's Edge (1993), Robert Drewe's short story collections The Bodysurfers (1987) and The Rip (2008), and films such as Newcastle (dir. Dan Castle 2008) and Blackrock (dir. Steve Vidler 1997). Ultimately The Australian Beachspace illustrates that the multiple meanings of the beach's representations are complex and yet frequently fail to capture the layered reality of the Australian beach. The Australian beach is best described as a beachspace, a complex space that allows for the mythic and/or/both ordinary at once.

Ginger - mechanism of action in chemotherapy-induced nausea and vomiting: A review

Despite advances in anti-emetic therapy, chemotherapy-induced nausea and vomiting (CINV) still poses a significant burden to patients undergoing chemotherapy. Nausea, in particular, is still highly prevalent in this population. Ginger has been traditionally used as a folk remedy for gastrointestinal complaints and has been suggested as a viable adjuvant treatment for nausea and vomiting in the cancer context. Substantial research has revealed ginger to possess properties that could exert multiple beneficial effects on chemotherapy patients who experience nausea and vomiting. Bioactive compounds within the rhizome of ginger, particularly the gingerol and shogaol class of compounds, interact with several pathways that are directly implicated in CINV in addition to pathways that could play secondary roles by exacerbating symptoms. These properties include 5-HT3, substance P and acetylcholine receptor antagonism; anti-inflammatory properties; and modulation of cellular redox signalling, vasopressin release, gastrointestinal motility, and gastric emptying rate. This review outlines these proposed mechanisms by discussing the results of clinical, in vitro and animal studies both within the chemotherapy context and in other relevant fields. The evidence presented in this review indicates that ginger possesses multiple properties that could be beneficial in reducing chemotherapy-induced nausea and vomiting.

Making orchids – Gardening an intersex experience on videotape [In German - Orchideen Züchten. Eine inter Erfahrung auf Film]

In 2004, my thirtieth year of life, I began to develop and produce a documentary about the lived experience of being intersex. At the time, I didn’t ever expect the film would be autobiographical in nature. I’d known I was intersex since I was 17, and aware of my difference for many years prior, and I’d been making and presenting documentaries for almost as long, yet the idea to expose myself so publicly was frightening to me. However, I realised I couldn’t expect others to step in front of the lens when I didn’t have the courage to do so myself. The final result was Orchids: My Intersex Adventure, which maps my intersex journey from shame, stigma and secrecy to self‐acceptance. The film has now been broadcast on television sets around the world. It has also won many awards and appeared in numerous film festivals....