7 resultados para charitable deduction

em CentAUR: Central Archive University of Reading - UK


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Conflation of academic copyright issues with respect to books (whether text books, research monographs or popularisations) and research articles, is rife in the academic publishing industry. A charitable interpretation is that this is because to publishers they are all effectively the same: a product produced for commercial benefit. An uncharitable interpretation is that this is a classic Fear Uncertainty and Doubt approach, in an attempt to delay the inevitable move to Open Access (OA) to research articles. To authors, however, research articles and books are generally very different things. Research articles are produced without the expectation of direct financial return, whereas books generally include some consideration of financial return. Taylor’s “Copyright and research: an academic publisher’s perspective” (SCRIPT-ed 4:2) falls wholesale into this mental trap and in particular his lauding of the position paper of the Association of American Professional and Scholarly Publishers, shows a lack of understanding of the continuing huge loss to scholarship of a lack of OA to research articles. It should be regarded as a categorical imperative for scholars to embrace OA to research articles.

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Residual stress having been further reduced, selected infrared coatings composed of thin films of (PbTe/ ZnS (or ZnSe) can now be made which comply with the durability requirements of MIL-48616 whilst retaining transparency. Such improved durability is due to the sequence:- i) controlled deposition, followed by ii) immediate exposure to air, followed by iii) annealing in vacuo to relieve stress. (At the time of writing we assume the empiric procedure "exposure to air/annealing in vacuo" acts to relieve the inherent stresses of deposition). As part of their testing, representative sample filters prepared by the procedure are being assembled for the shuttle's 1st Long Duration Exposure Facility (to be placed in earth orbit for a considerable period and then recovered for analysis). The sample filters comprise various narrowband-designs to permit deduction of the constituent thin film optical properties. The Reading assembly also contains representative sample of the infrared crystals, glasses, thin-film absorbers and bulk absorbers, and samples of shorter-wavelength filters prepared similarly but made with Ge/SiO. Findings on durability and transparency after exposure will be reported.

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Due to the changing nature of the facilities management (FM) profession, facilities managers are increasingly engaged with the evolving sustainability agenda in the UK and the development or uptake of sustainability policies within their organisations. This study investigates how facilities managers are engaging with the sustainability agenda and the drivers, policy issues and information they use to improve their sustainability performance management. A web based self-administered questionnaire survey of facilities managers in the UK was conducted to identify drivers and issues that influence and support good sustainable practices. A total of 268 facilities managers responded. The results indicate that legislation is the most important driver for the implementation of sustainable practices. Corporate image and Organisational ethos are also recognised. However demand for efficient monitoring, management and reporting on environmental impact is not highly rated even though the top three issues of sustainability managed by facilities managers are energy management, waste and recycling management and carbon footprint. In addition, facilities managers are expected to take ownership of activities assigned to the reduction of carbon emission. Government industries and organisation with high turnover are more likely to have a sustainability policy. Financial constraints are the main barriers while legislations are the main driver for implementing sustainability. For non-profit organisations and the charitable sector, financial constraints are no hindrance to implementing a sustainability policy. The conclusion drawn is that sustainability agendas continue to be influenced by regulated environmental issues rather than a balanced approach which takes into consideration the wider social and economic aspects of sustainability. While this scenario is far from ideal, the expectation is that the organisation will trust FM to take a vital role in delivering a comprehensive sustainability policy due to the rising tide of legislation, public scrutiny, as well as the needed business case for genuinely embracing sustainability. However, as the integration of sustainability with core business strategies is continuously evolving the emphasis on different drivers will vary from organisation to organisation as well as the responsibilities of facilities managers.