The Hand of Government in Shaping Accounting and Reporting in the UK Charity Sector

Accounting in the UK charity sector has changed massively over the last 25 years, with various stakeholders influencing what has occurred. Using insights from stakeholder theory, and interviews with a number of key actors, this article focuses on the influence of one definitive stakeholder – government – in developing a regime of quality accounting and reporting in the sector. In particular, the evolution of the Statement of Recommended Practice for charities is explored. It is argued that a much tighter and more meaningful regime of accounting and reporting has been encouraged by government, amongst other stakeholders, and this has led to a more accountable and healthier charitable sector.

HTS Machines as Enabling Technology for All-Electric Airborne Vehicles

Environmental protection has now become paramount as evidence mounts to support the thesis of human activity-driven global warming. A global reduction of the emissions of pollutants into the atmosphere is therefore needed and new technologies have to be considered. A large part of the emissions come from transportation vehicles, including cars, trucks and airplanes, due to the nature of their combustion-based propulsion systems. Our team has been working for several years on the development of high power density superconducting motors for aircraft propulsion and fuel cell based power systems for aircraft. This paper investigates the feasibility of all-electric aircraft based on currently available technology. Electric propulsion would require the development of high power density electric propulsion motors, generators, power management and distribution systems. The requirements in terms of weight and volume of these components cannot be achieved with conventional technologies; however, the use of superconductors associated with hydrogen-based power plants makes possible the design of a reasonably light power system and would therefore enable the development of all-electric aero-vehicles. A system sizing has been performed both for actuators and for primary propulsion. Many advantages would come from electrical propulsion such as better controllability of the propulsion, higher efficiency, higher availability and less maintenance needs. Superconducting machines may very well be the enabling technology for all-electric aircraft development.

WTO government procurement rules and the local dynamics of procurement policies: A malaysian case study

This article examines efforts to create binding international rules regulating public procurement and considers, in particular, the failure to reach a WTO agreement oil transparency in government procurement. The particular focus of the discussion is the approach taken by Malaysia to these international procurement rules and to the negotiation of an agreement on transparency. Rules governing public procurement directly implicate fundamental arrangements of authority amongst and between different parts of government, its citizens and non-citizens. At the same time, the rules touch upon areas that are particularly sensitive for some developing countries. Many governments use preferences in public procurement to accomplish important redistributive and developmental goals. Malaysia has long used significant preferences in public procurement to further sensitive developmental policies targeted at improving the economic strength of native Malays. Malaysia also has political and legal arrangements substantially at odds with fundamental elements of proposed global public procurement rules. Malaysia has, therefore, been forceful in resisting being bound by international public procurement rules, and has played all important role in defeating the proposed agreement oil transparency. We suggest that our case study has implications beyond procurement. The development of international public procurement rules appears to be guided by many of the same values that guide the broader effort to create a global administrative law. This case study, therefore, has implications for the broader exploration of these efforts to develop a global administrative law, in particular the relationship between such efforts and the interests of developing countries.

COLREGs-based collision avoidance strategies for unmanned surface vehicles

The aim of this paper is to report the preliminary development of an automatic collision avoidance technique for unmanned marine craft based on standardised rules, COLREGs, defined by the International Maritime Organisation. It is noted that all marine surface vessels are required to adhere to COLREGs at all times in order to minimise or eliminate the risk of collisions. The approach presented is essentially a reactive path planning algorithm which provides feedback to the autopilot of an unmanned vessel or the human captain of a manned ship for steering the craft safely. The proposed strategy consists of waypoint guidance by line-of-sight coupled with a manual biasing scheme. This is applied to the dynamic model of an unmanned surface vehicle. A simple PID autopilot is incorporated to ensure that the vessel adheres to the generated seaway. It is shown through simulations that the resulting scheme is able to generate viable trajectories in the presence of both stationary and dynamic obstacles. Rules 8 and 14 of the COLREGs, which apply to the amount of manoeuvre and to a head-on scenario respectively are simulated. A comparison is also made with an offline or deliberative grid-based path planning algorithm which has been modified to generate COLREGs-compliant routes.

State-of the art in electric vehicles charging infrastructure

The international introduction of electric vehicles (EVs) will see a change in private passenger car usage, operation and management. There are many stakeholders, but currently it appears that the automotive industry is focused on EV manufacture, governments and policy makers have highlighted the potential environmental and job creation opportunities while the electricity sector is preparing for an additional electrical load on the grid system. If the deployment of EVs is to be successful the introduction of international EV standards, universal charging hardware infrastructure, associated universal peripherals and user-friendly software on public and private property is necessary. The focus of this paper is to establish the state-of-the-art in EV charging infrastructure, which includes a review of existing and proposed international standards, best practice and guidelines under consideration or recommendation.

Electric vehicles and displaced gaseous emission

Electric vehicles (EV) do not emit tailpipe exhaust fumes in the same manner as internal combustion engine vehicles. Optimal benefits can only be achieved, if EVS are deployed effectively, so that the tailpipe emissions are not substituted by additional emissions in the electricity sector. This paper examines the potential contributions that Plug in Hybrid Electric Vehicles can make in reducing carbon dioxide. The paper presents the results of the generation expansion model for Northern Ireland and the Republic of Ireland built using the dynamic programming based long term generation expansion planning tool called the Wien Automatic System Planning IV tool. The model optimizes power dispatch using hourly electricity demand curves for each year up to 2020, while incorporating generator characteristics and certain operational requirements such as energy not served and loss of load probability while satisfying constraints on environmental emissions, fuel availability and generator operational and maintenance costs. In order to simulate the effect of PHEV, two distinct charging scenarios are applied based on a peak tariff and an off peak tariff. The importance and influence of the charging regime on the amount of energy used and gaseous emissions displaced is determined and discussed.

Electrical energy storage and Smart Grid technologies to integrate the next generation of Renewable Power Systems

The growth of renewable power sources, distributed generation and the potential for alternative fuelled modes of transport such as electric vehicles has led to concerns over the ability of existing grid systems to facilitate such diverse portfolio mixes in already congested power systems. Internationally the growth in renewable energy sources is driven by government policy targets associated with the uncertainties of fossil fuel supplies, environmental issues and a move towards energy independence. Power grids were traditionally designed as vertically integrated centrally managed entities with fully dispatchable generating plant. Renewable power sources, distributed generation and alternative fuelled vehicles will place these power systems under additional stresses and strains due to their different operational characteristics. Energy storage and smart grid technologies are widely proposed as the tools to integrate these future diverse portfolio mixes within the more conventional power systems. The choice in these technologies is determined not only by their location on the grid system, but by the diversification in the power portfolio mix, the electricity market and the operational demands. This paper presents a high level technical and economic overview of the role and relevance of electrical energy storage and smart grid technologies in the next generation of renewable power systems.

Impact of weather conditions on electric vehicle performance

Seasonal and day-to-day variations in travel behaviour and performance of private passenger vehicles can be partially explained by changes in weather conditions. Likewise, in the electricity sector, weather affects energy demand. The impact of weather conditions on private passenger vehicle performance, usership statistics and travel behaviour has been studied for conventional, internal combustion engine, vehicles. Similarly, weather-driven variability in electricity demand and generation has been investigated widely. The aim of these analyses in both sectors is to improve energy efficiency, reduce consumption in peak hours and reduce greenhouse gas emissions. However, the potential effects of seasonal weather variations on electric vehicle usage have not yet been investigated. In Ireland the government has set a target requiring 10% of all vehicles in the transport fleet to be powered by electricity by 2020 to meet part of its European Union obligations to reduce greenhouse gas emissions and increase energy efficiency. This paper fills this knowledge gap by compiling some of the published information available for internal combustion engine vehicles and applying the lessons learned and results to electric vehicles with an analysis of historical weather data in Ireland and electricity market data in a number of what-if scenarios. Areas particularly impacted by weather conditions are battery performance, energy consumption and choice of transportation mode by private individuals.

Electric Vehicles - a well to wheel analysis

The European Union has set a target for 10% renewable energy in transport by 2020, which will be met using both biofuels and electric vehicles. In the case of biofuels, for the purposes of meeting the target, the biofuel must achieve greenhouse gas savings of 35% relative to the fossil fuel replaced. For biofuels, greenhouse gas savings can be calculated using life cycle analysis, or the European Union default values. In contrast, all electricity used in transport is considered to be the same, regardless of the source or the type of electric vehicle. However, the choice of the electric vehicle and electricity source will have a major impact on the greenhouse gas savings. This paper examines different electric-vehicle scenarios in terms of greenhouse gas savings, using a well-to-wheel life cycle analysis.