An analysis of the differences in audit processes used in the audit of nonprofit and profit organisations

Nonprofits constitute a large part of collective behaviour in society. Presently there is little formal research addressing the role of audits in nonprofit organisations. Before models can be developed for the production of nonprofit auditing information, it is necessary to examine the present conduct of nonprofit audits. The Australian Accounting Research Foundation - Legislation Review Board has released a position paper on the Association Incorporation Acts in Australia - the most frequently used legal form for nonprofit organisations. The Board is addressing the issue of financial statement reporting including audit. This is coinciding with the investigations resulting from the collapse of the National Safety Council (Victorian Division), (NSC). The NSC, a nonprofit organisation formed as a company limited by guarantee, is in liquidation and the auditors are being sued for damages resulting from their alleged failure to perform their duties adequately.

Nonprofit Directors' and Officers' Insurance

In the present economic climate it is easy to get carried away by the negative aspects of the rationalisation and review process which has taken place. As a person considering an offer to take up office with a non-profit organisation or as a person already holding such a position, one way of dealing with the increased exposure to liability may be to refuse the offer or resign from your position. Although this is a legitimate risk management tool (and appropriate in some circumstances), it is essential to the recovery of the economy that the "close up shop mentality" does not prevail. Although regulation of the business community and the community in general and enforcement of those regulations is increasing, the legal framework in which directors, officers and committee members of non-profit organisations operate has not substantially changed in recent times. It is necessary to face up to liability exposures (many of which have existed for centuries) and take steps to manage those exposures in order to carry out the objects of the organisation you serve and which in turn serves the community.

The future shape of digital cars

Background. Digital information is increasingly becoming available on all aspects of the urban landscape, anywhere and any time. Physical objects (c.f. the Internet of Things) and people (c.f. the Social Web) are increasingly infused with actuators, sensors and tagged with a wealth of digital information. Urban Informatics explores these emerging digital layers of the city. However, very little is known about the challenges and new opportunities that these developments may offer to road users. As we gradually spend more time using our mobile devices as well as our car, the tension between appeasing our craving for connectedness and road safety requirements grow farther apart. Objective. The aims of this paper are to identify (a) new opportunities that Urban Informatics research can offer to our future cars and (b) potential benefits to road safety. Methods. 14 Urban Informatics research experts were grouped into seven teams of two to participate in a guided ideation (idea creation) workshop in a driving simulator. They were immersed into different driving scenarios to brainstorm innovative Urban Informatics applications in different driving contexts. This qualitative study was then evaluated in the context of road safety. Outcomes. There is a lack of articulation between Urban Informatics and Road Safety research. Several Urban Informatics applications (e.g., to enhance social interaction between people in urban environments) may provide benefits, rather than threats, towards road safety, provided they are implemented ergonomically and safely. Conclusions. This research initiates a much-needed dialogue between Urban Informatics and Road Safety disciplines, in the context of Intelligent Transport Systems, before the fast approaching digital wave invades our cars. The dialogue will help to avoid driver distraction issues similar to mobile phones use in cars. As such, it provides valuable information for future regulators and policy makers in charge of shaping our future road transport landscape.

Neural network-based detection of virtual environment anomalies

The increasingly widespread use of large-scale 3D virtual environments has translated into an increasing effort required from designers, developers and testers. While considerable research has been conducted into assisting the design of virtual world content and mechanics, to date, only limited contributions have been made regarding the automatic testing of the underpinning graphics software and hardware. In the work presented in this paper, two novel neural network-based approaches are presented to predict the correct visualization of 3D content. Multilayer perceptrons and self-organizing maps are trained to learn the normal geometric and color appearance of objects from validated frames and then used to detect novel or anomalous renderings in new images. Our approach is general, for the appearance of the object is learned rather than explicitly represented. Experiments were conducted on a game engine to determine the applicability and effectiveness of our algorithms. The results show that the neural network technology can be effectively used to address the problem of automatic and reliable visual testing of 3D virtual environments.

An analytical tool that quantifies cellular morphology changes from three-dimensional fluorescence images

The most common software analysis tools available for measuring fluorescence images are for two-dimensional (2D) data that rely on manual settings for inclusion and exclusion of data points, and computer-aided pattern recognition to support the interpretation and findings of the analysis. It has become increasingly important to be able to measure fluorescence images constructed from three-dimensional (3D) datasets in order to be able to capture the complexity of cellular dynamics and understand the basis of cellular plasticity within biological systems. Sophisticated microscopy instruments have permitted the visualization of 3D fluorescence images through the acquisition of multispectral fluorescence images and powerful analytical software that reconstructs the images from confocal stacks that then provide a 3D representation of the collected 2D images. Advanced design-based stereology methods have progressed from the approximation and assumptions of the original model-based stereology(1) even in complex tissue sections(2). Despite these scientific advances in microscopy, a need remains for an automated analytic method that fully exploits the intrinsic 3D data to allow for the analysis and quantification of the complex changes in cell morphology, protein localization and receptor trafficking. Current techniques available to quantify fluorescence images include Meta-Morph (Molecular Devices, Sunnyvale, CA) and Image J (NIH) which provide manual analysis. Imaris (Andor Technology, Belfast, Northern Ireland) software provides the feature MeasurementPro, which allows the manual creation of measurement points that can be placed in a volume image or drawn on a series of 2D slices to create a 3D object. This method is useful for single-click point measurements to measure a line distance between two objects or to create a polygon that encloses a region of interest, but it is difficult to apply to complex cellular network structures. Filament Tracer (Andor) allows automatic detection of the 3D neuronal filament-like however, this module has been developed to measure defined structures such as neurons, which are comprised of dendrites, axons and spines (tree-like structure). This module has been ingeniously utilized to make morphological measurements to non-neuronal cells(3), however, the output data provide information of an extended cellular network by using a software that depends on a defined cell shape rather than being an amorphous-shaped cellular model. To overcome the issue of analyzing amorphous-shaped cells and making the software more suitable to a biological application, Imaris developed Imaris Cell. This was a scientific project with the Eidgenössische Technische Hochschule, which has been developed to calculate the relationship between cells and organelles. While the software enables the detection of biological constraints, by forcing one nucleus per cell and using cell membranes to segment cells, it cannot be utilized to analyze fluorescence data that are not continuous because ideally it builds cell surface without void spaces. To our knowledge, at present no user-modifiable automated approach that provides morphometric information from 3D fluorescence images has been developed that achieves cellular spatial information of an undefined shape (Figure 1). We have developed an analytical platform using the Imaris core software module and Imaris XT interfaced to MATLAB (Mat Works, Inc.). These tools allow the 3D measurement of cells without a pre-defined shape and with inconsistent fluorescence network components. Furthermore, this method will allow researchers who have extended expertise in biological systems, but not familiarity to computer applications, to perform quantification of morphological changes in cell dynamics.

Ideas as "possessitives" : claims and counter claims in a playground dispute

In the shared space of a school playground, matters of ownership and possession are seriously attended to by children in their everyday encounters with others. The study reported here uses conversation analysis and an ethnomethodological approach to investigate a dispute between two children, aged four to six years, as they decide whose idea for the game will be used. Drawing on Sacks’ (1995a) notion of possession, and Sharrock’s (1974) paper “on owning knowledge”, this paper demonstrates how children draw on the phrase, “that’s my idea”, to claim ownership. Analysis of their video-recorded interaction shows how the children used physical actions, gaze and talk to invoke their own intellectual property as a commodity in the dispute. Whilst invoking ownership, analysis highlights that entitlement over people, objects and the decisions of the shared interactional space did not occur unproblematically. Material objects were used to counter claims to ideas, and it was the uptake of the game and the use of play objects by others that led to whether the idea of game category was upheld. This analysis enables adults a glimpse into the complex social organisation of children’s peer group.

Towards a better understanding of fashion clothing involvement

This study is concerned with consumer involvement in fashion clothing. Amidst the consumer objects that facilitate everyday life, fashion clothing is an important and meaningful object for many consumers. In the extant consumer literature few studies have attempted to examine fashion clothing involvement, particularly in terms of its causes and outcomes. This study then focuses on building a reliable nomological network to bring a greater understanding to this facet of consumer behaviour. To achieve this, materialism and gender are examined as drivers of fashionclothinginvolvement. Recreational shopper identity, ongoing information search, market mavenism, and purchase decision involvement are explored as outcomes of fashion clothing involvement. Data were gathered using an Australian Generation Y sample resulting in 200 completed questionnaires. The results support the study’s model and its hypotheses and show that materialism and gender are significant drivers of fashion clothing involvement. While also, recreational shopper identity, ongoing information search, market mavenism and purchase decision involvement are significant outcomes of fashion clothing involvement.

Risk-based approach to the management of on-site wastewater treatment facilities

Background On-site wastewater treatment system (OWTS) siting, design and management has traditionally been based on site specific conditions with little regard to the surrounding environment or the cumulative effect of other systems in the environment. The general approach has been to apply the same framework of standards and regulations to all sites equally, regardless of the sensitivity, or lack thereof, to the receiving environment. Consequently, this has led to the continuing poor performance and failure of on-site systems, resulting in environmental and public health consequences. As a result, there is increasing realisation that more scientifically robust evaluations in regard to site assessment and the underlying ground conditions are needed. Risk-based approaches to on-site system siting, design and management are considered the most appropriate means of improvement to the current standards and codes for on-site wastewater treatment systems. The Project Research in relation to this project was undertaken within the Gold Coast City Council region, the major focus being the semi-urban, rural residential and hinterland areas of the city that are not serviced by centralised treatment systems. The Gold Coast has over 15,000 on-site systems in use, with approximately 66% being common septic tank-subsurface dispersal systems. A recent study evaluating the performance of these systems within the Gold Coast area showed approximately 90% were not meeting the specified guidelines for effluent treatment and dispersal. The main focus of this research was to incorporate strong scientific knowledge into an integrated risk assessment process to allow suitable management practices to be set in place to mitigate the inherent risks. To achieve this, research was undertaken focusing on three main aspects involved with the performance and management of OWTS. Firstly, an investigation into the suitability of soil for providing appropriate effluent renovation was conducted. This involved detailed soil investigations, laboratory analysis and the use of multivariate statistical methods for analysing soil information. The outcomes of these investigations were developed into a framework for assessing soil suitability for effluent renovation. This formed the basis for the assessment of OWTS siting and design risks employed in the developed risk framework. Secondly, an assessment of the environmental and public health risks was performed specifically related the release of contaminants from OWTS. This involved detailed groundwater and surface water sampling and analysis to assess the current and potential risks of contamination throughout the Gold Coast region. Additionally, the assessment of public health risk incorporated the use of bacterial source tracking methods to identify the different sources of fecal contamination within monitored regions. Antibiotic resistance pattern analysis was utilised to determine the extent of human faecal contamination, with the outcomes utilised for providing a more indicative public health assessment. Finally, the outcomes of both the soil suitability assessment and ground and surface water monitoring was utilised for the development of the integrated risk framework. The research outcomes achieved through this project enabled the primary research aims and objects to be accomplished. This in turn would enable Gold Coast City Council to provide more appropriate assessment and management guidelines based on robust scientific knowledge which will ultimately ensure that the potential environmental and public health impacts resulting from on-site wastewater treatment is minimised. As part of the implementation of suitable management strategies, a critical point monitoring program (CPM) was formulated. This entailed the identification of the key critical parameters that contribute to the characterised risks at monitored locations within the study area. The CPM will allow more direct procedures to be implemented, targeting the specific hazards at sensitive areas throughout Gold Coast region.

From the Editor

The five articles appearing in this issue of the journal reflect the breadth of project management research and the cross-fertilization of ideas from other management disciplines with project management. These articles focus on the evolution of project management theory (“A Bibliometric View on the Use of Contingency Theory in Project Management Research” by Hanisch and Wald), interfirm knowledge management and learning in project networks (“Exploring Negotiation Through Boundary Objects in Global Design Project Networks” by Di Marco, Alin, and Taylor), learning within one project organization (“Organizational Learning in Project-Based Companies: A Process Thinking Approach” by Koskinen), identifying the factors affecting project performance (“Factors Causing Design Schedule Delays in Turnkey Projects in Taiwan: An Empirical Study of Power Distribution Substation Projects” by Yau and Yang), and considering the antecedents of negative employee behavior and its consequences for project team performance (“Counteracting Free-Riding With Team Morale—An Experimental Study” by He).

Analysis of Cone-Beam CT using prior information

Treatment plans for conformal radiotherapy are based on an initial CT scan. The aim is to deliver the prescribed dose to the tumour, while minimising exposure to nearby organs. Recent advances make it possible to also obtain a Cone-Beam CT (CBCT) scan, once the patient has been positioned for treatment. A statistical model will be developed to compare these CBCT scans with the initial CT scan. Changes in the size, shape and position of the tumour and organs will be detected and quantified. Some progress has already been made in segmentation of prostate CBCT scans [1],[2],[3]. However, none of the existing approaches have taken full advantage of the prior information that is available. The planning CT scan is expertly annotated with contours of the tumour and nearby sensitive objects. This data is specific to the individual patient and can be viewed as a snapshot of spatial information at a point in time. There is an abundance of studies in the radiotherapy literature that describe the amount of variation in the relevant organs between treatments. The findings from these studies can form a basis for estimating the degree of uncertainty. All of this information can be incorporated as an informative prior into a Bayesian statistical model. This model will be developed using scans of CT phantoms, which are objects with known geometry. Thus, the accuracy of the model can be evaluated objectively. This will also enable comparison between alternative models.

Constructing Technology Projects with Young Children : Four Detailed Case Studies of Mounting Constructivist Learning Projects Using Dimple Technologies for Young Children

The work by graduate teachers in this volume represent intentional design of learning experiences using technology for Early Childhood settings. They were given a two-part design task: a sequence of lessons organised around a themed project; and the collection of resources to support such activities. The project had to be constructive in nature where the children built objects and representations that were meaningful to them. The excellent works presented here offer a range of approaches that would be suitable in a variety of contexts. Because they are reasoned, these projects offer flexibility in implementation along with confidence that they would be effective.

Mineralogy of chondritic interplanetary dust particles

From a mineralogical survey of approximately 30 chondritic micrometeorites collected from the lower stratosphere and studied in detail using current electron microscopy techniques, it is concluded that these particles represent a unique group of extraterrestrial materials. These micrometeorites differ significantly in form and texture from components of carbonaceous chondrites and contain some mineral assemblages which do not occur in any meteorite class. Electron microscope investigations of chondritic micrometeorites have established that these materials (1) are extraterrestrial in origin, (2) existed in space as small objects, (3) endured minimal alteration by planetary processes since formation, and (4) can suffer minimal pulse heating (<600°C) on entering earth's atmosphere. The probable sources for chondritic interplanetary dust particles (IDPs) are cometary and asteroidal debris and, perhaps to a lesser extent, interstellar regions. These sources have not been conclusively linked to any specific mineralogical subset of IDP, although the chondritic porous (CP) aggregate is considered of likely cometary origin. Chondritic IDPs occur in two predominant mineral assemblages: (1) carbonaceous phases and phyllosilicates and (2) carbonaceous phases and nesosilicates or inosilicates, although particles with both types of silicate assemblages are observed. Olivines, pyroxenes, layer silicates, and carbon-rich phases are the most commonly occurring minerals in many chondritic IDPs. Other phases often observed in variable proportions include sulphides, spinels, metals, metal carbides, carbonates, and minor amounts of sulphates and phosphates. Individual mineral grain sizes range from micrometers (primarily pyroxenes and olivines) to nanometers, with the predominant size for all phases less than 100 nm. Specific mineral characteristics for particular chondritic IDPs provide an indication of processes which may have occurred prior to collection in the earth's stratosphere. For example, pyroxene mineralogy in some chondritic aggregates is consistent with condensation from a vapor phase and, we consider, with condensation in a turbulent solar nebula at relatively low temperatures (<1000°C). Carbonaceous phases present in other CP aggregates have been used to imply low-temperature formation processes such as Fischer-Tropsch synthesis (∼530°C) or carbonization and graphitization (∼315°C). Alteration processes have been implicated in the formation of some layer silicates in CP aggregates and may have involved hydrocryogenic alteration at <0°C. In general, interpretations of transformation processes on submicrometer-size minerals in chondritic IDPs are consistent with formation at a radius equivalent to the asteroid belt or greater during the later stages of solar nebula evolution using currently available models.

A yellow filter improves response times to low-contrast targets and traffic hazards

Purpose Anecdotal evidence suggests that some sunglass users prefer yellow tints for outdoor activities, such as driving, and research has suggested that such tints improve the apparent contrast and brightness of real-world objects. The aim of this study was to establish whether yellow filters resulted in objective improvements in performance for visual tasks relevant to driving. Methods Response times of nine young (age [mean ± SD], 31.4 ± 6.7 years) and nine older (age, [mean ± SD], 74.6 ± 4.8) adults were measured using video presentations of traffic hazards (driving hazard perception task) and a simple low-contrast grating appeared at random peripheral locations on a computer screen. Response times were compared when participants wore a yellow filter (with and without a linear polarizer) versus a neutral density filter (with and without a linear polarizer). All lens combinations were matched to have similar luminance transmittances (˜27%). Results In the driving hazard perception task, the young but not the older participants responded significantly more rapidly to hazards when wearing a yellow filter than with a luminance-matched neutral density filter (mean difference, 450 milliseconds). In the low-contrast grating task, younger participants also responded more quickly for the yellow filter condition but only when combined with a polarizer. Although response times increased with increasing stimulus eccentricity for the low-contrast grating task, for the younger participants, this slowing of response times with increased eccentricity was reduced in the presence of a yellow filter, indicating that perception of more peripheral objects may be improved by this filter combination. Conclusions Yellow filters improve response times for younger adults for visual tasks relevant to driving.

Analysis of Object-Specific Authorization Protocol (OSAP) using coloured Petri nets

The use of Trusted Platform Module (TPM) is be- coming increasingly popular in many security sys- tems. To access objects protected by TPM (such as cryptographic keys), several cryptographic proto- cols, such as the Object Specific Authorization Pro- tocol (OSAP), can be used. Given the sensitivity and the importance of those objects protected by TPM, the security of this protocol is vital. Formal meth- ods allow a precise and complete analysis of crypto- graphic protocols such that their security properties can be asserted with high assurance. Unfortunately, formal verification of these protocols are limited, de- spite the abundance of formal tools that one can use. In this paper, we demonstrate the use of Coloured Petri Nets (CPN) - a type of formal technique, to formally model the OSAP. Using this model, we then verify the authentication property of this protocol us- ing the state space analysis technique. The results of analysis demonstrates that as reported by Chen and Ryan the authentication property of OSAP can be violated.

Marcel Cousins : every little thing

This review considers the artwork of Melbourne artist Marcel Cousins showed at Ryan Renshaw Gallery, Brisbane in April 2012. The review traces Cousins' doctoral study in Tokyo. It then assesses his paintings and installations that explore the transformation of generic objects in exhibition contexts, as well as the aesthetic dimensions of such processes.