An analysis of the differences in audit processes used in the audit of nonprofit and profit organisations

Nonprofits constitute a large part of collective behaviour in society. Presently there is little formal research addressing the role of audits in nonprofit organisations. Before models can be developed for the production of nonprofit auditing information, it is necessary to examine the present conduct of nonprofit audits. The Australian Accounting Research Foundation - Legislation Review Board has released a position paper on the Association Incorporation Acts in Australia - the most frequently used legal form for nonprofit organisations. The Board is addressing the issue of financial statement reporting including audit. This is coinciding with the investigations resulting from the collapse of the National Safety Council (Victorian Division), (NSC). The NSC, a nonprofit organisation formed as a company limited by guarantee, is in liquidation and the auditors are being sued for damages resulting from their alleged failure to perform their duties adequately.

Rho GTPases mediate the mechanosensitive lineage commitment of neural stem cells

Adult neural stem cells (NSCs) play important roles in learning and memory and are negatively impacted by neurological disease. It is known that biochemical and genetic factors regulate self-renewal and differentiation, and it has recently been suggested that mechanical and solid-state cues, such as extracellular matrix (ECM) stiffness, can also regulate the functions of NSCs and other stem cell types. However, relatively little is known of the molecular mechanisms through which stem cells transduce mechanical inputs into fate decisions, the extent to which mechanical inputs instruct fate decisions versus select for or against lineage-committed blast populations, or the in vivo relevance of mechanotransductive signaling molecules in native stem cell niches. Here we demonstrate that ECM-derived mechanical signals act through Rho GTPases to activate the cellular contractility machinery in a key early window during differentiation to regulate NSC lineage commitment. Furthermore, culturing NSCs on increasingly stiff ECMs enhances RhoA and Cdc42 activation, increases NSC stiffness, and suppresses neurogenesis. Likewise, inhibiting RhoA and Cdc42 or downstream regulators of cellular contractility rescues NSCs from stiff matrix- and Rho GTPase-induced neurosuppression. Importantly, Rho GTPase expression and ECM stiffness do not alter proliferation or apoptosis rates indicating that an instructive rather than selective mechanism modulates lineage distributions. Finally, in the adult brain, RhoA activation in hippocampal progenitors suppresses neurogenesis, analogous to its effect in vitro. These results establish Rho GTPase-based mechanotransduction and cellular stiffness as biophysical regulators of NSC fate in vitro and RhoA as an important regulatory protein in the hippocampal stem cell niche.

Selective neuronal differentiation of neural stem cells induced by nanosecond microplasma agitation

An essential step for therapeutic and research applications of stem cells is their ability to differentiate into specific cell types. Neuronal cells are of great interest for medical treatment of neurodegenerative diseases and traumatic injuries of central nervous system (CNS), but efforts to produce these cells have been met with only modest success. In an attempt of finding new approaches, atmospheric-pressure room-temperature microplasma jets (MPJs) are shown to effectively direct in vitro differentiation of neural stem cells (NSCs) predominantly into neuronal lineage. Murine neural stem cells (C17.2-NSCs) treated with MPJs exhibit rapid proliferation and differentiation with longer neurites and cell bodies eventually forming neuronal networks. MPJs regulate ~. 75% of NSCs to differentiate into neurons, which is a higher efficiency compared to common protein- and growth factors-based differentiation. NSCs exposure to quantized and transient (~. 150. ns) micro-plasma bullets up-regulates expression of different cell lineage markers as β-Tubulin III (for neurons) and O4 (for oligodendrocytes), while the expression of GFAP (for astrocytes) remains unchanged, as evidenced by quantitative PCR, immunofluorescence microscopy and Western Blot assay. It is shown that the plasma-increased nitric oxide (NO) production is a factor in the fate choice and differentiation of NSCs followed by axonal growth. The differentiated NSC cells matured and produced mostly cholinergic and motor neuronal progeny. It is also demonstrated that exposure of primary rat NSCs to the microplasma leads to quite similar differentiation effects. This suggests that the observed effect may potentially be generic and applicable to other types of neural progenitor cells. The application of this new in vitro strategy to selectively differentiate NSCs into neurons represents a step towards reproducible and efficient production of the desired NSC derivatives. © 2013.

Doubly Fed Induction Generator for wind energy generation using nine-switch power converter

A Three-Phase Nine-Switch Converter (NSC) topology for Doubly Fed Induction Generator in wind energy generation is proposed in this paper. This converter topology was used in various applications such as Hybrid Electric Vehicles and Uninterruptable Power Supplies. In this paper, Nine-Switch Converter is introduced in Doubly Fed Induction Generator in renewable energy application for the first time. It replaces the conventional Back-to-Back Pulse Width Modulated voltage source converter (VSC) which composed of twelve switches in many DFIG applications. Reduction in number of switches is the most beneficial in terms of cost and power switching losses. The operation principle of Nine-Switch Converter using SPWM method is discussed. The resulting NSC performance of rotor side current control, active power and reactive control are compared with Back-to Back voltage source converter performance. DC link voltage regulation using front end converter is also presented. Finally the simulation results of DFIG performances using NSC and Back-to-Back VSC are analyzed and compared.

Synthesis and study of conductivity behaviour of blended conducting polymer films irradiated with swift heavy ions of silicon

In recent times, blended polymers have shown a lot of promise in terms of easy processability in different shapes and forms. In the present work, polyaniline emeraldine base (PANi-EB) was doped with camphor sulfonic acid (CSA) and combined with the conducting polymer polyfluorene (PF) as well as the insulating polymer polyvinyl chloride (PVC) to synthesize CSA doped PANi-PF and PANi-PVC blended polymers. It is well known that PANi when doped with CSA becomes highly conducting. However, its poor mechanical properties, such as low tensile, compressive, and flexural strength render PANi a non-ideal material to be processed for its various practical applications, such as electromagnetic shielding, anti-corrosion shielding, photolithography and microelectronic devices etc. Thus the search for polymers which are easily processable and are capable of showing high conductivity still continues. PANi-PVC blend was prepared, which showed low conductivity which is limiting factor for certain applications. Therefore, another processable polymer PF was chosen as conducting matrix. Conducting PF can be easily processed into various shapes and forms. Therefore, a blend mixture was prepared by using PANi and PF through the use of CSA as a counter ion which forms a "bridge" between the two polymeric components of the inter-polymer complex. Two blended polymers have been synthesized and investigated for their conductivity behaviour. It was observed that the blended film of CSA doped PANi-PVC showed a room temperature electrical conductivity of 2.8 × 10-7 S/cm where as the blended film made by CSA doped PANi with conducting polymer PF showed a room temperature conductivity of 1.3 × 10-5 S/cm. Blended films were irradiated with 100 MeV silicon ions with a view to increase their conductivity with a fluence ranging from 1011 ions to 1013 per cm2 from 15 UD Pelletron accelerator at NSC, New Delhi.

The current state of play in human neural stem cell models : what we have learnt from the rodent

Rodent (mouse and rat) models have been crucial in developing our understanding of human neurogenesis and neural stem cell (NSC) biology. The study of neurogenesis in rodents has allowed us to begin to understand adult human neurogenesis and in particular, protocols established for isolation and in vitro propagation of rodent NSCs have successfully been applied to the expansion of human NSCs. Furthermore, rodent models have played a central role in studying NSC function in vivo and in the development of NSC transplantation strategies for cell therapy applications. Rodents and humans share many similarities in the process of neurogenesis and NSC biology however distinct species differences are important considerations for the development of more efficient human NSC therapeutic applications. Here we review the important contributions rodent studies have had to our understanding of human neurogenesis and to the development of in vitro and in vivo NSC research. Species differences will be discussed to identify key areas in need of further development for human NSC therapy applications.