Indigenous Australian accountants : why so few? A historical and cultural perspective

At a time when there is a growing call for Indigenous Australians to become self-sustainable and self-governing (Smith, 2002, Dodson & Smith, 2003, Martin, 2003) the very small number of Indigenous Australians in the accounting profession raises the question "why so few?" The number of Certified Practicing Accountants and Chartered Accountants of Australia is approximately 150,000 and to date only nine (9) qualified Indigenous Australian accountants have been located, representing 0.006%. This paper analyses the barriers faced by Indigenous Australians within the context of theories of cultral identity and colonisation of Australia. These theories are propounded as a means of exploring why there are so few Indigenous Australians represented in the accounting profession. An overview of colonial rule implemented by the British government from settlement of Australia in 1788, through to modern day Australia will be forwarded in an effort to draw out the implication of colonial rule on the development of Indigenous Australians whilst paying particular attention to the cultural identity of Indigenous Australians and the influence this has had on their career choices.

Avaliação do desenvolvimento sustentável na bacia hidrográfica do Rio Seridó em face das políticas públicas e da gestão dos recursos hídricos

The reality of water resources management in semiarid regions, such as the Seridó region, has been shaped by a complex chain involving social-cultural, political, economic and environmental aspects, covering different spheres of activity - from local to federal. Because water is a scarce element, the most rational way pointed out by our recent history has been to move towards an increasing emphasis on the need for a truly rational, integrated, sustainable and participatory water resources management, supported by legislation and by a network of institutions that could materialize it. In this sense, despite all the advances in the formulation of public policies in water resources, which ones have indeed lead to significant changes that have occurred or are underway in semiarid regions such as Seridó? What factors may be preventing the realization of the desires rationality embedded in the framers of water policies intents? How to properly manage water resources if the current actors who promote their management and the political, human, cultural and institutional processes that intervene in this management, show strong traces of unsustainability? The research methodology adopted in this paper led to a breakdown of the traditional approach to water resource management, to integrate it into other areas of knowledge, especially to political science and public administration, catalyzed by the concept of "sustainable development". From a broad, interdisciplinary literature review, an exhaustive characterization of the river basin Seridó, a set of interviews with key people in the public administration acting in the region, a series of diagnoses and a set of propositions were made in order to correct the direction of current public policies for the region. From the point of view of public policies, it is in the deployment phase, not in its formulation, which lies a major problem of the lack of significant progress in water management. The lack of coordination between government programs are well characterized, as well as the lack of efficiency and effectiveness of their actions. The causes of this secular model are also discussed, including political factors and social relations of production, which led to a stalemate difficult, but of possible solution. It can be perceived there is a scenario of progressive deterioration of natural resources of the fragile ecosystem and a network of environmental and social consequences difficult to reverse, the result of a persistent and inertial sociopolitical culture, whose main factors reinforce itself. The work leads towards a characterization of the water resources management also from the perspective of environmental, institutional, political and human sustainability , the latter being identified, particularly as investment in the development of people as autonomous beings - not based in ideological directives of any kind - in the emancipation of the traditional figure of the poor man of the hinterland" to the "catalyst for change" responsible for their own decisions or omissions, based upon an education for free-thinking that brings each one as co-responsible epicenter of (self-) sustainable changes in their midst

Confecção e caracterização físico-química de filmes compósitos autossustentáveis NaAlg-TiO2-WO3

A new self-sustainable film was prepared through the sol-gel modified method, previously employed in our research group; sodium alginate was used as the polymer matrix, along with plasticizer glycerol, doped with titanium dioxide (TiO2) and tungsten trioxide (WO3). By varying WO3 concentration (0,8, 1,6, 2,4 and 3,2 μmol) and keeping TiO2 concentration constant (059 mmol), it was possible to study the contribution of these oxides on the obtained films morphological and electrical properties. Self-sustainable films have analyzed by Fourier Transform Infrared Spectroscopy (FTIR), X-Ray Diffraction (XDR), Scanning Electron Microscope (SEM), Energy Dispersive X-ray Spectroscopy (EDS) and Electrochemical Impedance Spectroscopy (EIS). By the IR specters, it was possible identify the TiO2, and posteriorly WO3, addition has provided dislocation of alginate characteristics bands to smaller vibrations frequencies indicating an electrostatic interaction between the oxides and the polymer matrix. Diffractograms show predominance of the amorphous phase in the films. SEM, along with EDX, analysis revealed self-sustainable films showed surface with no cracks and relative dispersion of the oxides throughout the polymer matrix. From Impedance analysis, it was observe increasing WO3 concentration to 2,4 μmol provided a reduction of films resistive properties and consequent improvement of conductive properties

Geologia e geomorfologia dos recifes de Maracajaú-RN e plataforma rasa adjacente

This work focuses the geological and geomorphological characterization of the inner shelf in the West Coast of the Rio Grande do Norte state, particularly the reef coral barrier offshore of Maracajaú (Maxaranguape district). If developed without the necessary concerns, tourism and entertainment activities that have been widely increased during the last five years can lead to irreversible environmental damages to the biotic and abiotic ecosystems of the region. Regarding these aspects, it is crucial the realization of a detailed study to envisage the achievement of a self-sustainable development, especially with respect to the possibilities of a rational usage of the region. This is the aim of this manuscript, which consisted of an initial stage of digital modeling of the terrain with basis on digitalization and vectorization of the Nautical map number 803 (Naval Service of Brazil, 1971). Information obtained in this phase was improved with the digital processing of small format aerial photos acquired from six flights, which were integrated to form a photomosaic of the area. The refined maps produced with the data from Nautical and aerial photo-interpretations aided to locate 9 bathymetric profiles, which provided information about the sea floor relief of the whole area. This later aided in the choosing of areas to bottom sampling that, in its turn, helped to characterize sediments present in floor of the inner shelf. Sixty-four samples collected during this work were studied by granulometrical and chemical analysis; with the later one developed in order to measure carbonate and organic matter contents. Forty-two of these samples showed carbonate content higher than 80% and organic matter in the range of 0.58% to 24.06%. With respect to grain size, these samples are in the interval between fine- to mid-grained sands. Sands with grain sizes higher than this one are also composed by carbonate carapaces such as pale yellow to red rhodolites with ellipsoidal and spheroidal shapes. During determination of the submerse features, the small format aerial photos demonstrated to be a useful methodology to aid the delineation of the sea floor topography through shallow deep waters. The bathymetry, for its turn, revealed several features at the bottom of the platform, in which the most conspicuous are undulations and morphological details of the São Roque Channel. Examination of bottom, aside from sand, yielded the identification of bivalves, ostracods, fragments of bryozoans, spikes of sponges, spines of echinoderms, operculum of gastropods and foraminifers. From the above it is concluded that the multi-methodological approach developed in this study worked efficiently, permitting the geomorphological and environmental characterization of the inner shelf of the North Maracajaú

Luminescent multifunctional biocellulose membranes

Luminescent biocellulose membranes were obtained by incorporation of ethanolic solutions of the europium compounds [Eu(BTFAC)3(H2O)2], [Eu(BTFA) 3(DBSO)2], [Eu(BTFA)3(PTSO)2] and [Eu(BTFA)3(FSO)2] (BTFAC- 4,4,4-Trifluoro-1- phenyl-1,3-butanedione DBSO- dibenzyl sulfoxide, PTSO- p-Tolyl sulfoxide and FSO- phenyl sulfoxide). Selfsustainable semi-transparent composite membranes were obtained showing strong emission under UV exctiation. The antenna hole played by the ligands was observed to be more efficient in the composite membranes than in the precursor complexes which by themselves are also strong red emitter compounds. These new multifuctional membranes could find application in different areas as phosphors and UV→Visible energy converting devices. © 2011 Copyright Society of Photo-Optical Instrumentation Engineers (SPIE).

A reprodução sócio-econômica e produtiva do campesinato no Sudeste paraense: o Assentamento Palmares II, Parauapebas/PA

O Sudeste Paraense foi palco de um dos maiores e mais incisivos processos de ocupação e colonização da região amazônica em sua totalidade. O elevado contingente migrante camponês ao longo de todo século XX, em especial, nas décadas dos anos de 1970, 1980 e 1990, concorreu diretamente com outras estratégias postas e pensadas para a colonização da região, como a agropecuária de grande porte e extensiva, mineração e projetos de geração de energia. Diante de uma complexidade ímpar no agrário regional, esse cenário é marcado até a atualidade por elevada conflitividade, posicionando claramente a região no debate acadêmico como sendo uma fronteira. A partir de meados dos anos 1990, os conflitos e disputas ganham novos contornos com a criação de Projetos de Assentamentos e a implementação de uma série de políticas voltadas ao atendimento da agricultura familiar, o que possibilita de certa forma pensar em novos tipos de conflitos e possibilidades de reprodução social e econômica dos camponeses assentados. O presente trabalho, dentro desse novo contexto, trata especificamente das possibilidades atuais de reprodução social e econômica do campesinato no assentamento Palmares II, município de Parauapebas/PA, buscando compreender os possíveis fatores que vem permitindo ou não a ruptura com a tese do ciclo e fronteira e em contraposição permitindo certa estabilização aos camponeses assentados. Para além de evidenciar e comprovar a existência de novas trajetórias dos sistemas de produção postas em prática pelos agricultores do assentamento em questão, o trabalho pretende indicar quais fatores econômicos, políticos, sociais têm sido importantes para a continuidade e possibilidade das estratégias de reprodução camponesa.

Sistema autônomo de iluminação utilizando energia solar

This work presents a self-sustainable lighting system using ultracapacitor as a storage device, replacing the conventional battery, using solar energy as the only energy supplier. A detailed study of solar panels, switched mode converters and ultracapacitors was made, in order to design a circuit capable of capturing solar energy and transfer it efficiently to a bank of ultracapacitors. Later, at nighttime, this energy is used for lighting in LED luminaires which have high luminous efficiency and high reliability index. This work presents the design of the solar panel, ultracapacitors bank, the development of the voltage converter circuit and charger working at the maximum power point of the solar panel. All subsystems were simulated and it was shown that the use of ultracapacitors is feasible to feed a LED lamp with enough brightness for a person to walk at night, for two night shifts, using a capacitive bank with twenty-four ultracapacitors. Replacing the battery by an ultracapacitor allows a faster recharge, with low maintenance costs, since ultracapacitors have a lifetime bigger than batteries; beyond reducing the environmental impact, as they don't use potentially toxic chemical compounds

Sistema autônomo de iluminação utilizando energia solar

This work presents a self-sustainable lighting system using ultracapacitor as a storage device, replacing the conventional battery, using solar energy as the only energy supplier. A detailed study of solar panels, switched mode converters and ultracapacitors was made, in order to design a circuit capable of capturing solar energy and transfer it efficiently to a bank of ultracapacitors. Later, at nighttime, this energy is used for lighting in LED luminaires which have high luminous efficiency and high reliability index. This work presents the design of the solar panel, ultracapacitors bank, the development of the voltage converter circuit and charger working at the maximum power point of the solar panel. All subsystems were simulated and it was shown that the use of ultracapacitors is feasible to feed a LED lamp with enough brightness for a person to walk at night, for two night shifts, using a capacitive bank with twenty-four ultracapacitors. Replacing the battery by an ultracapacitor allows a faster recharge, with low maintenance costs, since ultracapacitors have a lifetime bigger than batteries; beyond reducing the environmental impact, as they don't use potentially toxic chemical compounds

Thermal processing of miscanthus, sugarcane bagasse, sugarcane trash and their acid hydrolysis residues

The research presented in this thesis was developed as part of DIBANET, an EC funded project aiming to develop an energetically self-sustainable process for the production of diesel miscible biofuels (i.e. ethyl levulinate) via acid hydrolysis of selected biomass feedstocks. Three thermal conversion technologies, pyrolysis, gasification and combustion, were evaluated in the present work with the aim of recovering the energy stored in the acid hydrolysis solid residue (AHR). Mainly consisting of lignin and humins, the AHR can contain up to 80% of the energy in the original feedstock. Pyrolysis of AHR proved unsatisfactory, so attention focussed on gasification and combustion with the aim of producing heat and/or power to supply the energy demanded by the ethyl levulinate production process. A thermal processing rig consisting on a Laminar Entrained Flow Reactor (LEFR) equipped with solid and liquid collection and online gas analysis systems was designed and built to explore pyrolysis, gasification and air-blown combustion of AHR. Maximum liquid yield for pyrolysis of AHR was 30wt% with volatile conversion of 80%. Gas yield for AHR gasification was 78wt%, with 8wt% tar yields and conversion of volatiles close to 100%. 90wt% of the AHR was transformed into gas by combustion, with volatile conversions above 90%. 5volO2%-95vol%N2 gasification resulted in a nitrogen diluted, low heating value gas (2MJ/m3). Steam and oxygen-blown gasification of AHR were additionally investigated in a batch gasifier at KTH in Sweden. Steam promoted the formation of hydrogen (25vol%) and methane (14vol%) improving the gas heating value to 10MJ/m3, below the typical for steam gasification due to equipment limitations. Arrhenius kinetic parameters were calculated using data collected with the LEFR to provide reaction rate information for process design and optimisation. Activation energy (EA) and pre-exponential factor (ko in s-1) for pyrolysis (EA=80kJ/mol, lnko=14), gasification (EA=69kJ/mol, lnko=13) and combustion (EA=42kJ/mol, lnko=8) were calculated after linearly fitting the data using the random pore model. Kinetic parameters for pyrolysis and combustion were also determined by dynamic thermogravimetric analysis (TGA), including studies of the original biomass feedstocks for comparison. Results obtained by differential and integral isoconversional methods for activation energy determination were compared. Activation energy calculated by the Vyazovkin method was 103-204kJ/mol for pyrolysis of untreated feedstocks and 185-387kJ/mol for AHRs. Combustion activation energy was 138-163kJ/mol for biomass and 119-158 for AHRs. The non-linear least squares method was used to determine reaction model and pre-exponential factor. Pyrolysis and combustion of biomass were best modelled by a combination of third order reaction and 3 dimensional diffusion models, while AHR decomposed following the third order reaction for pyrolysis and the 3 dimensional diffusion for combustion.

Exploring business models to provide a foundation for enhanced eye care services in high street optometric practice

High street optometric practices are for-profit businesses. They mostly provide sight testing and eye examination services and sell optical products, such as spectacles and contact lenses. The sight testing services are often sold at a vastly reduced price and profits are generated primarily through high margin spectacle sales, in a loss leading strategy. Published literature highlights weaknesses in this strategy as it forms a barrier to widening the scope of services provided within optometric practices. This includes specialist non-refraction based services, such as shared care. In addition this business strategy discourages investment in advanced diagnostic equipment and higher professional qualifications. The aim of this thesis was to develop a greater understanding of the traditional loss-leading strategy. The thesis also aimed to assess the plausibility of alternative business models to support the development of specialist non-refraction services within high street optometric practice. This research was based on a single independent optometric practice that specialises in advanced retinal imaging and offers a broad range of shared care services. Specialist non-refraction based services were found to be poor generators of spectacle sales likely due to patient needs and presenting concerns. Alternative business strategies to support these services included charging more realistic professional fees via cost-based pricing and monthly payment plans. These strategies enabled specialist services to be more self-sustainable with less reliance on cross-subsidy from spectacle sales. Furthermore, improving operational efficiency can increase stand-alone profits for specialist services.Practice managers may be reluctant to increase professional fees due to market pressures and confidence. However, this thesis found that patients were accepting of increased professional fees. Practice managers can implement alternative business models to enhance eye care provision in high street optometric practices. These alternative business models also improve revenues and profits generated via clinical services and improve patient loyalty.

D6.6 – Summary, Analysis, Road-mapping and Production of Training materials

This deliverable summarizes, validates and explains the purpose and concept behind the RAGE knowledge and innovation management platform as a self-sustainable Ecosystem, supporting innovation processes in the Applied Gaming (AG) industry. The Ecosystem portal will be developed with particular consideration of the demand and requirements of small and medium sized game developing companies, education providers and related stakeholders like AG researchers and AG end-users. The innovation potential of the new platform underlies the following factors: a huge, mostly entire collection of community specific knowledge (e.g., content like media objects, software components and best practices), a structured approach of knowledge access, search and browse, collaboration tools as well as social network analysis tools to foster efficient knowledge creation and transformation processes into marketable technology assets. The deliverable provides an overview of the current status and the remaining work to come, preceding the final version in month 48 of the RAGE project.

Ecology of west Iberian kelps: Laminaria ochroleuca and Saccorhiza polyschides living near their distributional limits

Tese de Doutoramento, Ecologia (Ecologia das Populações), Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2015

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Improving self organizing capabilities of local communities for sustainable development in decentralized Indonesia : the roles of procedural justice and social learning

The development planning process introduced under Law No. 25/2004 is said to be a better approach to increase public participation in decentralised Indonesia. This Law has introduced planning mechanisms, called Musyawarah Perencanaan Pembangunan (musrenbang), to provide a forum for development planning. In spite of the expressed intention of these mechanisms to improve public participation, some empirical observations have cast doubt on the outcomes. As a result, some local governments have tried to provide alternative mechanisms for participatory local development planning processes. Since planning constitutes one of the most effective ways to improve community empowerment, this paper aims to examine the extent to which the alternative local development planning process in Indonesia provides sufficient opportunities to improve the self organising capabilities of communities to sustain development programs to meet local needs. In so doing, this paper explores the key elements and approaches of the concept of community empowerment and shows how they can be incorporated within planning processes. Based on this, it then examines the problems encountered by musrenbang in increasing community empowerment. Having done this, it is argued that to change current unfavourable outcomes, procedural justice and social learning approaches need to be incorporated as pathways to community empowerment. Lastly the capacity of an alternative local planning process, called Sistem Dukungan (SISDUK), introduced in South Sulawesi, offering scope to incorporate procedural justice and social learning is explored as a means to improve the self organizing capabilities of local communities.

The roles of procedural justice and social learning in improving self organizing capabilities of local communities for sustainable development in decentralized Indonesia

The development planning process under Law No. 25/2004 is said to be a new approach to increase public participation in decentralised Indonesia. This Law has introduced planning mechanisms, called Musyawarah Perencanaan Pembangunan (Musrenbang), to provide a forum for development planning. In spite of the expressed intention of these mechanisms to improve public participation, some empirical observations have cast doubt on the outcomes. As a result, some local governments have tried to provide alternative mechanisms to promote for participation in local development planning. Since planning is often said to be one of the most effective ways to improve community empowerment, it is of particular concern, to examine the extent to which the current local development planning processes in Indonesia provide sufficient opportunities to improve the self organising capabilities of communities to sustain development programs to meet local needs. With this objective in mind, this paper examines problems encountered by the new local planning mechanism (Musrenbang) in increasing local community empowerment particularly regarding their self organising capabilities. The concept of community empowerment as a pathway to social justice is explored to identify its key elements and approaches and to show how they can be incorporated within planning processes. Having discussed this, it is then argued that to change current unfavorable outcomes, procedural justice and social learning approaches need to be adopted as pathways to community empowerment. Lastly it is also suggested that an alternative local planning process, called Sistem Dukungan (SISDUK), introduced in South Suluwezi in collaboration with JAICA in 2006 (?) offers scope to incorporate such procedural justice and social learning approaches to improve the self organizing capabilities of local communities.