The Design of a Mechanical Assembly System

This thesis describes a mechanical assembly system called LAMA (Language for Automatic Mechanical Assembly). The goal of the work was to create a mechanical assembly system that transforms a high-level description of an automatic assembly operation into a program or execution by a computer controlled manipulator. This system allows the initial description of the assembly to be in terms of the desired effects on the parts being assembled. Languages such as WAVE [Bolles & Paul] and MINI [Silver] fail to meet this goal by requiring the assembly operation to be described in terms of manipulator motions. This research concentrates on the spatial complexity of mechanical assembly operations. The assembly problem is seen as the problem of achieving a certain set of geometrical constraints between basic objects while avoiding unwanted collisions. The thesis explores how these two facets, desired constraints and unwanted collisions, affect the primitive operations of the domain.

The use of cues for attention in ancient Greek art: aspects that influence concentration in the work of art and its elements

The goal of this study is to identify cues for the cognitive process of attention in ancient Greek art, aiming to find confirmation of its possible use by ancient Greek audiences and artists. Evidence of cues that trigger attention’s psychological dispositions was searched through content analysis of image reproductions of ancient Greek sculpture and fine vase painting from the archaic to the Hellenistic period - ca. 7th -1st cent. BC. Through this analysis, it was possible to observe the presence of cues that trigger orientation to the work of art (i.e. amplification, contrast, emotional salience, simplification, symmetry), of a cue that triggers a disseminate attention to the parts of the work (i.e. distribution of elements) and of cues that activate selective attention to specific elements in the work of art (i.e. contrast of elements, salient color, central positioning of elements, composition regarding the flow of elements and significant objects). Results support the universality of those dispositions, probably connected with basic competencies that are hard-wired in the nervous system and in the cognitive processes.

Resiliência - um estudo exploratório da percepção de gestores sobre o constructo, nas dimensões humana e organizacional

Afinal, o que os gestores entendem por resiliência? É o questionamento que pautou este estudo e para respondê-lo desenvolvemos uma pesquisa empírica com 17 gestores de empresas de diversos portes, aqui no Rio de Janeiro, por meio de entrevista semi-estruturada, realizada durante os meses de janeiro a junho de 2015. As respostas colhidas foram submetidas à Análise do Discurso posibilitando identificar na prática discursiva, figuras de linguagem, ethos do entrevistado, seleção lexical predominante, intertextualidade e temas de fundo, e relacioná-los aos elementos do corpus discursivo acadêmico, o que permitiu a constituição das categorias analíticas sobre: resiliência humana e resiliência organizacional. A análise concluiu que, para os gestores, embora o conceito de resiliência humana ainda seja influenciado pelos conceitos de elasticidade e invulnerabilidade, que informaram a construção do conceito de resiliência nos estudos iniciais no campo da Psicologia, a resiliência é um processo dinâmico cujo resultado é a adaptação bem sucedida e a transformação do indivíduo. A resiliência organizacional é personificada na resiliência dos indivíduos, especificamente, na dos gestores cujos comportamentos, individuais e coletivos, contribuem ou impedem a resiliência organizacional, com destaque para a revelação a respeito de como a resiliência influencia o processo de tomada de decisão, tanto por sua presença como por sua ausência. Este estudo é relevante na medida que suas revelações consubstanciam implicações para a academia e para as empresas. Para a academia a influência da resiliência no processo decisório sinaliza um denominador comum diante do qual as pesquisas acadêmicas podem partir, viabilizando a elaboração de proposições epistemológicas, metodológicas e praxiólogicas que ampliem, de forma realista, as possibilidades de acesso, por indivíduos e organizações, de um repertório de respostas produtivas às adversidades. Para as empresas as revelações deste estudo implicam em maior foco das iniciativas de desenvolvimento, tanto organizacional quanto de pessoas, no alinhamento de estrutura, processos e gestão de ativos intangíveis relacionados ao exercício da liderança, que resultem no delineamento de uma cultura organizacional favorável e compatível com um contexto viabilizador da resiliência organizacional.

Supramolecular hybrid organic-inorganic multicomponent architectures in solution and on surface

Supramolecular architectures can be built-up from a single molecular component (building block) to obtain a complex of organic or inorganic interactions creating a new emergent condensed phase of matter, such as gels, liquid crystals and solid crystal. Further the generation of multicomponent supramolecular hybrid architecture, a mix of organic and inorganic components, increases the complexity of the condensed aggregate with functional properties useful for important areas of research, like material science, medicine and nanotechnology. One may design a molecule storing a recognition pattern and programming a informed self-organization process enables to grow-up into a hierarchical architecture. From a molecular level to a supramolecular level, in a bottom-up fashion, it is possible to create a new emergent structure-function, where the system, as a whole, is open to its own environment to exchange energy, matter and information. “The emergent property of the whole assembly is superior to the sum of a singles parts”. In this thesis I present new architectures and functional materials built through the selfassembly of guanosine, in the absence or in the presence of a cation, in solution and on the surface. By appropriate manipulation of intermolecular non-covalent interactions the spatial (structural) and temporal (dynamic) features of these supramolecular architectures are controlled. Guanosine G7 (5',3'-di-decanoil-deoxi-guanosine) is able to interconvert reversibly between a supramolecular polymer and a discrete octameric species by dynamic cation binding and release. Guanosine G16 (2',3'-O-Isopropylidene-5'-O-decylguanosine) shows selectivity binding from a mix of different cation's nature. Remarkably, reversibility, selectivity, adaptability and serendipity are mutual features to appreciate the creativity of a molecular self-organization complex system into a multilevelscale hierarchical growth. The creativity - in general sense, the creation of a new thing, a new thinking, a new functionality or a new structure - emerges from a contamination process of different disciplines such as biology, chemistry, physics, architecture, design, philosophy and science of complexity.

La silla de la discordia : la pequeña escala como campo de experimentación en la modernidad : Breuer, Mies y Stam

El siglo XIX fue un siglo dedicado a los grandes edificios públicos. Los teatros, las academias, los museos. Sin embargo la arquitectura durante el siglo XX se dedicará al estudio de la casa. Todos los usos y tipologías se verán fuertemente revisados pero el núcleo de todos los esfuerzos y verdadero inicio de la arquitectura moderna será la vivienda. A partir de ella todos los preceptos modernos se irán aplicando a los distintos programas. Nikolaus Pevsner señala a William Morris como el primer arquitecto moderno porque precisamente entendió que un arte verdaderamente social, en consonancia con su tiempo y la sociedad a la que sirve, ha de ocuparse de aquello que preocupe a la gente. Con la nueva situación de la vivienda en el centro de las motivaciones disciplinares el mueble adopta un nuevo protagonismo. En un momento avanzado de su carrera Marcel Breuer observa entre curioso e irónico cómo el mueble moderno había sido promocionado paradójicamente no por los diseñadores de muebles sino por los arquitectos1. La respuesta la da Le Corbusier en una de sus conferencias de 1931 recogida en Precisiones 2 cuando señala la reformulación del mobiliario como el "nudo gordiano" de cuya resolución pendía la renovación de la planta moderna. El Movimiento Moderno se había visto obligado a atacar este tema para poder avanzar en sus propuestas domésticas. El Movimiento Moderno se propuso solucionar los problemas de la vivienda y de una Europa en reconstrucción pero se exigía además ser capaz de aportar una visión propositiva de la vida moderna. No se trataba únicamente de resolver los problemas ya existentes sino que además había la necesidad autoimpuesta de anticipar la domesticidad del futuro. Para ello sus viviendas al completo, mueble e inmueble, debían de presentarse bajo esa nueva imagen. El manifiesto fundacional de la Deustcher Werkbund extendía el radio de acción del nuevo arquitecto desde la construcción de las ciudades a los cojines del sofá. Este mobiliario tenía la compleja misión de condensar sintéticamente todos esos ideales que la modernidad había traído consigo: abstracción, higiene, fascinación maquínica, confianza positivista en la ciencia o la expresión material optimizada. Objetos de la vida moderna, en palabras de Le Corbusier, susceptibles de suscitar un estado de vida moderno. Pocas sillas en la historia del diseño habrán acarreado tanta polémica y tanta disputa por su autoría como la sillas voladas de tubo de acero en sus diferentes versiones. Para entenderlo situémonos en el año 1927 a las puertas de la exposición "Die Wohnung" ("La vivienda") organizada por los maestros de la Bauhaus y dirigida por Mies van der Rohe en la ladera Weissenhof de Stuttgart. Muchos nombres célebres de la arquitectura mostraron en esa ocasión su personal propuesta para la vivienda moderna y los objetos que la habitan. Entre ellos los muebles con tubo de acero fueron una presencia constante en la exposición pero hubo una pieza que destacó sobre todas las demás por su novedad y audacia. La pieza en cuestión era el modelo de silla volada, esto es, sin apoyos posteriores y cuya rigidez estaba conferida al esfuerzo solidario de la estructura continua de tubo de acero y que terminaría por convertirse en el cruce de caminos de tres figuras de la disciplina arquitectónica: Marcel Breuer, Mies van der Rohe y Mart Stam. Cada uno de ellos desarrolló su propio modelo de silla volada en sus versiones MR por parte de Mies, L&C Arnold de Stam y el posterior modelo BR 33 de Marcel Breuer. Los tres, en algún momento de su vida reclamaron de uno u otro modo su autoría como objetos que les pertenecían intelectualmente. Estas sillas se convirtieron en la expresión máxima de uno de los ansiados anhelos de la modernidad, la propia materialidad del acero, en su versión optimizada, era la que había derivado en una forma completamente nueva de un objeto cotidiano y cuyo tipo estaba ya totalmente asumido. Los nuevos materiales y las nuevas formas de hacer habían irrumpido hasta en los utensilios domésticos, y habían sido capaces de reformularlos. El punto de partida para esta investigación es precisamente esa coincidencia de tres figuras de la arquitectura moderna, los tres de formación artesanal, en un mismo modelo de silla y en una misma fecha. Tres arquitectos que se habían encargado de asegurar que el movimiento moderno no reconocía problemas formales sino solamente de construcción, iban a coincidir en el mismo tiempo y lugar, precisamente en una misma forma, como si tal coincidencia hubiera sido producto de una voluntad de época. Sin embargo el interés de este estudio no radica en una indagación sobre la autoría sino sobre cómo un mismo objeto resulta ser propositivo e interesante en campos muy diversos y la forma en que cada uno lo hace suyo incorporándolo a su propia investigación proyectual. La silla, más allá de ser un objeto de diseño exclusivamente, trasciende su propia escala para situarse inmersa en un proceso de búsqueda y exploración a nivel conceptual, formal, constructivo y estructural en la arquitectura cada uno de ellos. En un momento en que el oficio del arquitecto está siendo intensamente redefinido considero especialmente pertinente esta investigación, que en definitiva versa sobre la forma distintiva en que el pensamiento arquitectónico es capaz de proyectarse sobre cualquier disciplina para reformularla. ABSTRACT The nineteenth century was a century dedicated to the great public buildings; theaters, schools or museums. However the architecture in the twentieth century was devoted to the study of housing. All uses and typologies were heavily revised but the focus of all efforts and true beginning of modern architecture was housing. From these beginnings all modern precepts were applied to the various programs. Nikolaus Pevsner points to William Morris as the first modern architect precisely because he understood that a truly social art in line with its time and the society it serves must deal with social concerns at that time. With the new housing situation at the center of disciplinary concerns furniture took on a new prominence. At an advanced stage of his career Marcel Breuer observed partly with curiosity, partly with irony how modern furniture had been promoted not by furniture designers but by architects. The answer is given by Le Corbusier in one of his lectures of 1931 collected in Precisions when he pointed the reformulation of furniture as the "Gordian knot" for the renewal of modern plan resolution. Modernism had been forced to confront this issue in order to advance their domestic approaches. Modernism not only put forward a solution to the problems of housing and a Europe under reconstruction but is also needed to be able to contribute to an exciting vision of modern life. Not only did solve existing problems but also it had the self-imposed necessity of anticipating future domesticity and to do their houses full, movable and immovable, they should be submitted under this new image. The founding manifesto of the Deutsche Werkbund extended the scope of the new architect from building cities to the couch cushions. This furniture had the complex mission of synthetically condensing all the ideals of modernity had brought with it: abstraction, hygiene, mechanization, positivist confidence in science or material expression. Objects of modern life, in words of Le Corbusier, were likely to give rise a state of modern life. Few chairs in design history have resulted in so much controversy and so much dispute over their invention as the various versions of cantilevered tubular steel chairs. To understand this let us place ourselves in 1927 at the gates of the exhibition "Die Wohnung" ("Housing") organized by the teachers of the Bauhaus and directed by Mies van der Rohe in Stuttgart Weissenhoflung. Many famous names in architecture at that time showed their personal proposals for modern housing and the objects that inhabit them. Amongst these objects, the steel tube furniture was a constant presence at the exhibition but there was a piece so audacious that it stood out from all the others. This piece in question was the cantilever model chair, that is, which had no further rear support and whose rigidity was attributed to the solidity of its continues structure of steel tube. This piece would eventually become the crossroads of three very different personalities: Mart Stam, Marcel Breuer and Mies van der Rohe. Each of them developed their own model of cantilevered chair in different versions; The MR model developed by Mies van der Rohe, the L&C by Arnold Stam and a later model BR 33 by Marcel Breuer, and the three, at some point in their lives demanded the authorship of its invention as objects that belonged to them intellectually. These chairs epitomized one of the coveted objects of modernity, steel material in its optimized version, was what had led to a completely new form of an everyday object whose this type was fully adopted on board in design. New materials and production methods had burst into world of household objects, and had been able to reformulate their design. The bold design then became a dark object of controversy. The starting point for this doctoral thesis is the concurrent invention of the same model of chair by three different figures of modern architecture. These three architects, who were responsible for ensuring that the modern movement considered construction rather than form as the main design consideration, were working in the same place and at the same point in time. It was almost as if these three architects were shaped by the culture of the time (Zeitgeist). However the focus of this study lies not in an investigation of responsibility of ownership but in the investigation fo how the same object can turn out to be purposeful and interesting in many different fields and the way in which each researcher makes it his own by developing his own project research. 1927, the year of their meeting, was a initiatory year in the career of our players. The chair, beyond being only a design object transcended its own scale and became immersed in a process of research and development on a conceptual, formal, structural and constructive level in the architectural approach of each of the architects. At a time when the role of the architect is being redefined intensely I consider this research, which ultimately concerns the distinctive way the architectural thought can be projected onto and reformulate any discipline, to be particularly relevant.

Wavelet based approaches and high resolution methods for complex process models

Many industrial processes and systems can be modelled mathematically by a set of Partial Differential Equations (PDEs). Finding a solution to such a PDF model is essential for system design, simulation, and process control purpose. However, major difficulties appear when solving PDEs with singularity. Traditional numerical methods, such as finite difference, finite element, and polynomial based orthogonal collocation, not only have limitations to fully capture the process dynamics but also demand enormous computation power due to the large number of elements or mesh points for accommodation of sharp variations. To tackle this challenging problem, wavelet based approaches and high resolution methods have been recently developed with successful applications to a fixedbed adsorption column model. Our investigation has shown that recent advances in wavelet based approaches and high resolution methods have the potential to be adopted for solving more complicated dynamic system models. This chapter will highlight the successful applications of these new methods in solving complex models of simulated-moving-bed (SMB) chromatographic processes. A SMB process is a distributed parameter system and can be mathematically described by a set of partial/ordinary differential equations and algebraic equations. These equations are highly coupled; experience wave propagations with steep front, and require significant numerical effort to solve. To demonstrate the numerical computing power of the wavelet based approaches and high resolution methods, a single column chromatographic process modelled by a Transport-Dispersive-Equilibrium linear model is investigated first. Numerical solutions from the upwind-1 finite difference, wavelet-collocation, and high resolution methods are evaluated by quantitative comparisons with the analytical solution for a range of Peclet numbers. After that, the advantages of the wavelet based approaches and high resolution methods are further demonstrated through applications to a dynamic SMB model for an enantiomers separation process. This research has revealed that for a PDE system with a low Peclet number, all existing numerical methods work well, but the upwind finite difference method consumes the most time for the same degree of accuracy of the numerical solution. The high resolution method provides an accurate numerical solution for a PDE system with a medium Peclet number. The wavelet collocation method is capable of catching up steep changes in the solution, and thus can be used for solving PDE models with high singularity. For the complex SMB system models under consideration, both the wavelet based approaches and high resolution methods are good candidates in terms of computation demand and prediction accuracy on the steep front. The high resolution methods have shown better stability in achieving steady state in the specific case studied in this Chapter.

Observational research and verbal protocol methods

This paper describes observational research and verbal protocols methods, how these methods are applied and integrated within different contexts, and how they complement each other. The first case study focuses on nurses’ interaction during bandaging of patients’ lower legs. To maintain research rigor a triangulation approach was applied that links observations of current procedures, ‘talk-aloud’ protocol during interaction and retrospective protocol. Maps of interactions demonstrated that some nurses bandage more intuitively than others. Nurses who bandage intuitively assemble long sequences of bandaging actions while nurses who bandage less intuitively ‘focus-shift’ in between bandaging actions. Thus different levels of expertise have been identified. The second case study consists of two laboratory experiments. It focuses on analysing and comparing software and product design teams and how they approached a design problem. It is based on the observational and verbal data analysis. The coding scheme applied evolved during the analysis of the activity of each team and is identical for all teams. The structure of knowledge captured from the analysis of the design team maps of interaction is identified. The significance of this work is within its methodological approach. The maps of interaction are instrumental for understanding the activities and interactions of the people observed. By examining the maps of interaction, it is possible to draw conclusions about interactions, structure of knowledge captured and level of expertise. This research approach is transferable to other design domains. Designers will be able to transfer the interaction maps outcomes to systems and services they design.

Towards a compendium of process technologies : the jBPT library for process model analysis

This paper presents the idea of a compendium of process technologies, i.e., a concise but comprehensive collection of techniques for process model analysis that support research on the design, execution, and evaluation of processes. The idea originated from observations on the evolution of process-related research disciplines. Based on these observations, we derive design goals for a compendium. Then, we present the jBPT library, which addresses these goals by means of an implementation of common analysis techniques in an open source codebase.

Suggestions for the next wave of BPM research : strengthening the theoretical core and exploring the protective belt

In this essay, I present a reflective and generative analysis of Business Process Management research, in which I analyze process management and the surrounding research program from the viewpoint of a theoretical paradigm embracing analytical, empirical, explanatory and design elements. I argue that this view not only reconciles different perceptions of BPM and different research streams, but that it also informs ways in which the BPM research program could develop into a much richer, more inclusive and overall more significant body of work than it has to date. I define three perspectives on a BPM research agenda, give several examples of exciting existing research, and offer key opportunities for further research that can (a) strengthen the core of BPM, (b) generate novel theory from BPM in relevant and topical big issue domains, and (c) explore more rigorously and comprehensively the protective belt of BPM assumptions that much of the present research abides by. The essay ends with some recommendations for continuing the debate about what constitutes BPM and some suggestions for how future research in this area might be carried out.

Technology transfer offices as boundary spanners in the pre-spin-off process: The case of a hybrid model

Over the past decades, universities have increasingly become ambidextrous organizations reconciling scientific and commercial missions. In order to manage this ambidexterity, technology transfer offices (TTOs) were established in most universities. This paper studies a specific, often implemented, but rather understudied type of TTO, namely a hybrid TTO model uniting centralized and decentralized levels. Employing a qualitative research design, we examine how and why the two TTO levels engage in diverse boundary spanning activities to help nascent spin-off companies move through the pre-spin-off process. Our research identifies differences in the types of boundary spanning activities that centralized and decentralized TTOs perform and in the parties they engage with. We find geographical, technological and organizational proximity to be important antecedents of the TTOs’ engagement in external and internal boundary spanning activities. These results have important implications for both academics and practitioners interested in university technology transfer through spin-off creation.

Beyond the artefact and techno-centricity: towards process-centric understanding of architecture - alternative facilitation strategies and proposals

The artefact and techno-centricity of the research into the architecture process needs to be counterbalanced by other approaches. An increasing amount of information is collected and used in the process, resulting in challenges related to information and knowledge management, as this research evidences through interviews with practicing architects. However, emerging technologies are expected to resolve many of the traditional challenges, opening up new avenues for research. This research suggests that among them novel techniques addressing how architects interact with project information, especially that indirectly related to the artefacts, and tools which better address the social nature of work, notably communication between participants, become a higher priority. In the fields associated with the Human Computer Interaction generic solutions still frequently prevail, whereas it appears that specific alternative approaches would be particularly in demand for the dynamic and context dependent design process. This research identifies an opportunity for a process-centric and integrative approach for architectural practice and proposes an information management and communication software application, developed for the needs discovered in close collaboration with architects. Departing from the architects’ challenges, an information management software application, Mneme, was designed and developed until a working prototype. It proposes the use of visualizations as an interface to provide an overview of the process, facilitate project information retrieval and access, and visualize relationships between the pieces of information. Challenges with communication about visual content, such as images and 3D files, led to a development of a communication feature allowing discussions attached to any file format and searchable from a database. Based on the architects testing the prototype and literature recognizing the subjective side of usability, this thesis argues that visualizations, even 3D visualizations, present potential as an interface for information management in the architecture process. The architects confirmed that Mneme allowed them to have a better project overview, to easier locate heterogeneous content, and provided context for the project information. Communication feature in Mneme was seen to offer a lot of potential in design projects where diverse file formats are typically used. Through empirical understanding of the challenges in the architecture process, and through testing the resulting software proposal, this thesis suggests promising directions for future research into the architecture and design process.

The English home, from Charles I. to George IV.; its architecture, decoration and garden design,

"List of subscribers" ([15] p.) inserted between p. [iv] and v.

The nitrate to ammonia and ceramic (NAC) process for the denitration and immobilization of low-level radioactive liquid waste (LLW)

Hazardous radioactive liquid waste is the legacy of more than 50 years of plutonium production associated with the United States' nuclear weapons program. It is estimated that more than 245,000 tons of nitrate wastes are stored at facilities such as the single-shell tanks (SST) at the Hanford Site in the state of Washington, and the Melton Valley storage tanks at Oak Ridge National Laboratory (ORNL) in Tennessee. In order to develop an innovative, new technology for the destruction and immobilization of nitrate-based radioactive liquid waste, the United State Department of Energy (DOE) initiated the research project which resulted in the technology known as the Nitrate to Ammonia and Ceramic (NAC) process. However, inasmuch as the nitrate anion is highly mobile and difficult to immobilize, especially in relatively porous cement-based grout which has been used to date as a method for the immobilization of liquid waste, it presents a major obstacle to environmental clean-up initiatives. Thus, in an effort to contribute to the existing body of knowledge and enhance the efficacy of the NAC process, this research involved the experimental measurement of the rheological and heat transfer behaviors of the NAC product slurry and the determination of the optimal operating parameters for the continuous NAC chemical reaction process. Test results indicate that the NAC product slurry exhibits a typical non-Newtonian flow behavior. Correlation equations for the slurry's rheological properties and heat transfer rate in a pipe flow have been developed; these should prove valuable in the design of a full-scale NAC processing plant. The 20-percent slurry exhibited a typical dilatant (shear thickening) behavior and was in the turbulent flow regime due to its lower viscosity. The 40-percent slurry exhibited a typical pseudoplastic (shear thinning) behavior and remained in the laminar flow regime throughout its experimental range. The reactions were found to be more efficient in the lower temperature range investigated. With respect to leachability, the experimental final NAC ceramic waste form is comparable to the final product of vitrification, the technology chosen by DOE to treat these wastes. As the NAC process has the potential of reducing the volume of nitrate-based radioactive liquid waste by as much as 70 percent, it not only promises to enhance environmental remediation efforts but also effect substantial cost savings. ^

Decolonising the concept of knowledge

Controlling the definition of what was essentially a subjugated culture, the colonisers reserve the power to distinguish authentic aspects of the living traditions of the colonised. If the colonised argue political demands by reference to their culture, the colonisers are quick to adjudicate what is genuine in such claims. (Fannon, 1967) Since colonial invasions, Australia’s Indigenous people have weathered rapid change. While the origins of Australia’s Indigenous peoples continues to be an archaeological interest for many, how Indigenous cultures have survived, transformed and retained a sense of ‘difference’ is fundamental to understanding the diversity of Aboriginal and Torres Strait Islander cultures within this continent as both contemporaneous and historical. It is important that teachers, students and researchers within Indigenous studies remind themselves that much of the literature on Aboriginal and Torres Strait Islanders can be ideologically traced back to the emergence of ‘knowledge’ about native peoples in the context of European imperialism and expansion from the fifteenth century. Care must therefore be taken in not conveying ‘scientific’ rational knowledge as perhaps the hidden agenda or notion of assumptions of European ‘superiority’ and non-European inferiority. The recognition by the High Court of Australia (1992) abandoned the legal myth of terra nullius which based the dispossession of Indigenous land on the basis of it being considered an empty land. It could also be argued that this decision recognised that distinct customs and traditions continue to exist within the social and cultural ‘knowledge’ of Indigenous peoples of Australia. General issues and concerns relating to research design, methodology and articulation within QUT are not just confined to this university and the research project presented as a case study but are important in dealing with how Aboriginal and Torres Strait Islander students and academics participate or are employed within the university. We feel that the design and methodology of research that either covertly or overtly focuses on Indigenous Australians can no longer presume that all research will naturally follow protocols that are culturally appropriate as this appropriateness is usually defined by the institution. By no means do we feel that research should be debilitated as a result of raising these issues, but that collaborative approaches within the ‘process’ of research will address Aboriginal and Torres Strait Islander people and communities as much as the intended outcomes of research itself.

From go to woe : how a not-for-profit managed the change to accrual accounting

Purpose – The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical realities of the new system. Design/methodology/approach – Data were gathered from interviews, documents and meetings, and were contextualized and interpreted using institutional theory. Findings – The decision to change to accrual accounting was made at the top of the organizational hierarchy in response to institutional pressure to present a corporate image. The implementation of the new system was poorly conceived, inadequately resourced, and hampered by an authoritarian structure that effectively ignored the technical incompetence and training needs of many accounting staff. This resulted in an accounting system half way between cash and accrual, and very different from the system as it had been promoted. The process caused conflict at all levels of the organizational hierarchy. Research limitations/implications – Accounting in not-for-profit organizations is an under-researched area offering potential for fruitful research in a changing institutional landscape. This institutional approach, while offering just one interpretation of the qualitative data gathered in this project, provides valuable insights about the process of change. Practical implications – Not-for-profit organizations play a vital economic and social role, and need carefully to assess their responses to ongoing institutional pressures. In implementing change, they face the challenge of balancing the promotion of an institutionally acceptable image and the need for technical efficiencies. Originality/value – The examination of change in an organization provides a rich context for the exploration of the dynamic, problematic process by which a new accounting practice is embedded and institutionalized. Keywords Institutional theory, Not-for-profit organizations, Accrual accounting, Change process, Qualitative research, Change management, Decision making, Training needs, Australia Paper type Research paper