Not-for-profit ratios for financial resilience and internal accountability : a study of Australian international aid organisations

Not-for-profit (NFP) financial ratio research has focused primarily on organisational efficiency measurements for external stakeholders. Ratios that also capture information about stability, capacity (liquidity), gearing and sustainability, enable an assessment of financial resilience. They are thus valuable tools that can provide a framework of internal accountability between boards and management. The establishment of an Australian NFP regulator highlights the importance of NFP sustainability, and affirms the timeliness of this paper. We propose a suite of key financial ratios for use by NFP boards and management, and demonstrate its practical usefulness by applying the ratios to financial data from the 2009 reports of ACFID (Australian Council for International Development)-affiliated international aid organisations.

Vertical particle concentration profiles around urban office buildings

Despite its role in determining both indoor and outdoor human exposure to anthropogenic particles, there is limited information describing vertical profiles of particle concentrations in urban environments, especially for ultrafine particles. Furthermore, the results of the few studies performed have been inconsistent. As such, this study aimed to assess the influence of vehicle emissions and nucleation formation on particle characteristics (particle number size distribution-PNSD and PM 2.5 concentration) at different heights around three urban office buildings located next to busy roads in Brisbane, Australia, and place these results in the broader context of the existing literature. Two sets of instruments were used to simultaneously measure PNSD, particle number (PN) and PM 2.5 concentrations, respectively, for up to three weeks at each building. The results showed that both PNSD and PM 2.5 concentration around building envelopes were influenced by vehicle emissions and new particle formation, and that they exhibited variability across the three different office buildings. During nucleation events, PN concentration in size range of <30 nm and total PN concentration increased (7-65% and 5-46%, respectively), while PM 2.5 concentration decreased (36-52%) with height. This study has shown an under acknowledged role for nucleation in producing particles that can affect large numbers of people, due to the high density and occupancy of urban office buildings and the fact that the vast majority of people's time is spent indoors. These findings highlight important new information related to the previously overlooked role of particle formation in the urban atmosphere and its potential effects on selection of air intake locations and appropriate filter types when designing or upgrading mechanical ventilation systems in urban office buildings. The results also serve to better define particle behaviour and variability around building envelopes, which has implications for studies of both human exposure and particle dynamics. © 2012 Author(s).

Prandtl number scaling of the unsteady natural convection boundary layer adjacent to a vertical flat plate for Pr > 1 subject to ramp surface heat flux

It is found in the literature that the existing scaling results for the boundary layer thickness, velocity and steady state time for the natural convection flow over an evenly heated plate provide a very poor prediction of the Prandtl number dependency of the flow. However, those scalings provide a good prediction of two other governing parameters’ dependency, the Rayleigh number and the aspect ratio. Therefore, an improved scaling analysis using a triple-layer integral approach and direct numerical simulations have been performed for the natural convection boundary layer along a semi-infinite flat plate with uniform surface heat flux. This heat flux is a ramp function of time, where the temperature gradient on the surface increases with time up to some specific time and then remains constant. The growth of the boundary layer strongly depends on the ramp time. If the ramp time is sufficiently long, the boundary layer reaches a quasi steady mode before the growth of the temperature gradient is completed. In this mode, the thermal boundary layer at first grows in thickness and then contracts with increasing time. However, if the ramp time is sufficiently short, the boundary layer develops differently, but after the wall temperature gradient growth is completed, the boundary layer develops as though the startup had been instantaneous.

Vertical vegetation design decisions and their impact on energy consumption in subtropical cities

Vertical vegetation is vegetation growing on, or adjacent to, the unused sunlit exterior surfaces of buildings in cities. Vertical vegetation can improve the energy efficiency of the building on which it is installed mainly by insulating, shading and transpiring moisture from foliage and substrate. Several design parameters may affect the extent of the vertical vegetation's improvement of energy performance. Examples are choice of vegetation, growing medium geometry, north/south aspect and others. The purpose of this study is to quantitatively map out the contribution of several parameters to energy savings in a subtropical setting. The method is thermal simulation based on EnergyPlus configured to reflect the special characteristics of vertical vegetation. Thermal simulation results show that yearly cooling energy savings can reach 25% with realistic design choices in subtropical environments. Heating energy savings are negligible. The most important parameter is the aspect of walls covered by vegetation. Vertical vegetation covering walls facing north (south for the northern hemisphere) will result in the highest energy savings. In making plant selections, the most significant parameter is Leaf Area Index (LAI). Plants with larger LAI, preferably LAI>4, contribute to greater savings whereas vertical vegetation with LAI<2 can actually consume energy. The choice of growing media and its thickness influence both heating and cooling energy consumption. Change of growing medium thickness from 6cm to 8cm causes dramatic increase in energy savings from 2% to 18%. For cooling, it is best to use a growing material with high water retention, due to the importance of evapotranspiration for cooling. Similarly, for increased savings in cooling energy, sufficient irrigation is required. Insufficient irrigation results in the vertical vegetation requiring more energy to cool the building. To conclude, the choice of design parameters for vertical vegetation is crucial in making sure that it contributes to energy savings rather than energy consumption. Optimal design decisions can create a dramatic sustainability enhancement for the built environment in subtropical climates.

Vertical Inhibition of the PI3K/Akt/mTOR Pathway for the Treatment of Osteoarthritis

Osteoarthritis is characterized by degenerative alterations of articular cartilage including both the degradation of extracellular matrix and the death of chondrocytes. The PI3K/Akt pathway has been demonstrated to involve in both processes. Inhibition of its downstream target NF-kB reduces the degradation of extracellular matrix via decreased production of matrix metalloproteinases while inhibition of mTOR increased autophagy to reduce chondrocyte death. However, mTOR feedback inhibits the activity of the PI3K/Akt pathway and inhibition of mTOR could result in increased activity of the PI3K/Akt/NF-kB pathway. We proposed that the use of dual inhibitors of PI3K and mTOR could be a promising approach to more efficiently inhibit the PI3K/Akt pathway than rapamycin or PI3K inhibitor alone and produce better treatment outcome.

Educational accountability tests, social and legal inclusion approaches to discrimination for students with disability : a national case study from Australia

The UN Convention on the Rights of Persons with Disability (CRPD) promotes equal and full participation by children in education. Equity of educational access for all students, including students with disability, free from discrimination, is the first stated national goal of Australian education (MCEETYA 2008). Australian federal disability discrimination law, the Disability Discrimination Act 1992 (DDA), follows the Convention, with the federal Disability Standards for Education 2005 (DSE) enacting specific requirements for education. This article discusses equity of processes for inclusion of students with disability in Australian educational accountability testing, including international tests in which many countries participate. The conclusion drawn is that equitable inclusion of students with disability in current Australian educational accountability testing in not occurring from a social perspective and is not in principle compliant with law. However, given the reluctance of courts to intervene in education matters and the uncertainty of an outcome in any court consideration, the discussion shows that equitable inclusion in accountability systems is available through policy change rather than expensive, and possibly unsuccessful, legal challenges.

Accountability beyond the headlines : why not-for-profit organisations need to communicate their own expenditure stories

This paper analyses the expenditure patterns of 97 Australian international aid and development organisations, and examines the extent to which they disclose information about their expenditure in order to discharge their accountability. Not-for-profit (NFP) expenditure attracts media attention, with perceptions of excessive costs potentially damaging stakeholder trust in NFP organisations. This makes it important for organisations to be proactive in communicating their expenditure stories to stakeholders, rather than being judged on their performance by standardised expenditure metrics. By highlighting what it costs to ensure longer-term operational capability, NFP organisations will contribute to the discharge of their financial accountability and play a part in educating all stakeholders about the dangers of relying on a single metric.

Mixed convection along a vertical flat plate in a non-absorbing medium

Here mixed convection boundary layer flow of a viscous fluid along a heated vertical semi-infinite plate is investigated in a non-absorbing medium. The relationship between convection and thermal radiation is established via boundary condition of second kind on the thermally radiating vertical surface. The governing boundary layer equations are transformed into dimensionless parabolic partial differential equations with the help of appropriate transformations and the resultant system is solved numerically by applying straightforward finite difference method along with Gaussian elimination technique. It is worthy to note that Prandlt number, Pr, is taken to be small (<< 1) which is appropriate for liquid metals. Moreover, the numerical results are demonstrated graphically by showing the effects of important physical parameters, namely, the modified Richardson number (or mixed convection parameter), Ri*, and surface radiation parameter, R, in terms of local skin friction and local Nusselt number coefficients.

Simulation of phosphine flow in vertical grain storage : a preliminary numerical study

To fumigate grain stored in a silo, phosphine gas is distributed by a combination of diffusion and fan-forced advection. This initial study of the problem mainly focuses on the advection, numerically modelled as fluid flow in a porous medium. We find satisfactory agreement between the flow predictions of two Computational Fluid Dynamics packages, Comsol and Fluent. The flow predictions demonstrate that the highest velocity (>0.1 m/s) occurs less than 0.2m from the inlet and reduces drastically over one metre of silo height, with the flow elsewhere less than 0.002 m/s or 1% of the velocity injection. The flow predictions are examined to identify silo regions where phosphine dosage levels are likely to be too low for effective grain fumigation.

Static vertical displacement measurement of bridges using Fiber Bragg Grating (FBG) sensors

Vertical displacements are one of the most relevant parameters for structural health monitoring of bridges in both the short and long terms. Bridge managers around the globe are always looking for a simple way to measure vertical displacements of bridges. However, it is difficult to carry out such measurements. On the other hand, in recent years, with the advancement of fiber-optic technologies, fiber Bragg grating (FBG) sensors are more commonly used in structural health monitoring due to their outstanding advantages including multiplexing capability, immunity of electromagnetic interference as well as high resolution and accuracy. For these reasons, using FBG sensors is proposed to develop a simple, inexpensive and practical method to measure vertical displacements of bridges. A curvature approach for vertical displacement measurements using curvature measurements is proposed. In addition, with the successful development of FBG tilt sensors, an inclination approach is also proposed using inclination measurements. A series of simulation tests of a full- scale bridge was conducted. It shows that both of the approaches can be implemented to determine vertical displacements for bridges with various support conditions, varying stiffness (EI) along the spans and without any prior known loading. These approaches can thus measure vertical displacements for most of slab-on-girder and box-girder bridges. Besides, the approaches are feasible to implement for bridges under various loading. Moreover, with the advantages of FBG sensors, they can be implemented to monitor bridge behavior remotely and in real time. A beam loading test was conducted to determine vertical displacements using FBG strain sensors and tilt sensors. The discrepancies as compared with dial gauges reading using the curvature and inclination approaches are 0.14mm (1.1%) and 0.41mm (3.2%), respectively. Further recommendations of these approaches for developments will also be discussed at the end of the paper.

Natural convection flow with surface radiation along a vertical wavy surface

In this study, natural convection boundary layer flow of thermally radiating fluid along a heated vertical wavy surface is analyzed. Here, the radiative component of heat flux emulates the surface temperature. Governing equations are reduced to dimensionless form, subject to the appropriate transformation. Resulting dimensionless equations are transformed to a set of parabolic partial differential equations by using primitive variable formulation, which are then integrated numerically via iterative finite difference scheme. Emphasis has been given to low Prandtl number fluid. The numerical results obtained for the physical parameters, such as, surface radiation parameter, R, and radiative length parameter, ξ, are discussed in terms of local skin friction and Nusselt number coefficients. Comprehensive interpretation of velocity distribution is also given in the form of streamlines.

Vertical infrastructure inspection using a quadcopter and shared autonomy control

This paper presents a shared autonomy control scheme for a quadcopter that is suited for inspection of vertical infrastructure — tall man-made structures such as streetlights, electricity poles or the exterior surfaces of buildings. Current approaches to inspection of such structures is slow, expensive, and potentially hazardous. Low-cost aerial platforms with an ability to hover now have sufficient payload and endurance for this kind of task, but require significant human skill to fly. We develop a control architecture that enables synergy between the ground-based operator and the aerial inspection robot. An unskilled operator is assisted by onboard sensing and partial autonomy to safely fly the robot in close proximity to the structure. The operator uses their domain knowledge and problem solving skills to guide the robot in difficult to reach locations to inspect and assess the condition of the infrastructure. The operator commands the robot in a local task coordinate frame with limited degrees of freedom (DOF). For instance: up/down, left/right, toward/away with respect to the infrastructure. We therefore avoid problems of global mapping and navigation while providing an intuitive interface to the operator. We describe algorithms for pole detection, robot velocity estimation with respect to the pole, and position estimation in 3D space as well as the control algorithms and overall system architecture. We present initial results of shared autonomy of a quadrotor with respect to a vertical pole and robot performance is evaluated by comparing with motion capture data.

Designing an information accountability framework for eHealth

Information privacy is a crucial aspect of eHealth. Appropriate privacy management measures are therefore essential for its success. However, traditional measures for privacy preservation such as rigid access controls (i.e., preventive measures) are not suitable to eHealth because of the specialised and information - intensive nature of healthcare itself, and the nature of the information. Healthcare professionals (HCP) require easy, unrestricted access to as much information as possible towards making well - informed decisions. On the other end of the scale however, consumers (i.e., patients) demand control over their health information and raise concerns for privacy arising from internal activities (i.e., information use by HCPs). A proper balance of these competing concerns is vital for the implementation of successful eHealth systems. Towards reaching this balance, we propose an information accountability framework (IAF) for eHealth systems.

The role of human factors when evaluating information accountability for eHealth systems

The availability of health information is rapidly increasing; its expansion and proliferation is inevitable. At the same time, breeding of health information silos is an unstoppable and relentless exercise. Information security and privacy concerns are therefore major barriers in the eHealth socio-eco system. We proposed Information Accountability as a measurable human factor that should eliminate and mitigate security concerns. Information accountability measures would be practicable and feasible if legislative requirements are also embedded. In this context, information accountability constitutes a key component for the development of effective information technology requirements for health information system. Our conceptual approach to measuring human factors related to information accountability in eHealth is presented in this paper with some limitations.

Critical Literacy in the Early Years : Emergence and Sustenance in an Age of Accountability

The work of early childhood educators in facilitating young children’s literacy acquisition has never received more attention than in the new millennium. Media hype about literacy crises, falling standards, teacher quality and government promises of minimum standards for all children have simultaneously increased the ‘visibility’ of literacy and the stakes for school performance. Indeed the last two decades could be seen as an age of pronouncements with respect to literacy, with politicians internationally promising to cure supposed low literacy with standardized tests and mandated programmes. As the rhetoric around literacy intensifies many late-capitalist economies are experiencing shifts that have increased the gaps between rich and poor, changed the very nature of work, and fundamentally altered the cultural mix of their populations. More and more children attending schools where English is the language of instruction speak it as a second or third language. Many children have experienced the effects of war, terrorism, migration and poverty. Many live in fractured, fragmented and changing families. Teacher populations are changing too. In some places aging teacher workforces mean that there is already a shortage of qualified teachers. Literacy is also changing as the impact of digital technologies on global and local communication, economies and knowledges begins to bite in everyday and working lives. It is challenging to think about how spaces for the emergence and sustenance of critical literacy in early childhood education might be created.