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.

Recognising the capacities of dynamic reconfiguration for the QoS assurance of running systems in concurrent and parallel environments

Recognizing the impact of reconfiguration on the QoS of running systems is especially necessary for choosing an appropriate approach to dealing with dynamic evolution of mission-critical or non-stop business systems. The rationale is that the impaired QoS caused by inappropriate use of dynamic approaches is unacceptable for such running systems. To predict in advance the impact, the challenge is two-fold. First, a unified benchmark is necessary to expose QoS problems of existing dynamic approaches. Second, an abstract representation is necessary to provide a basis for modeling and comparing the QoS of existing and new dynamic reconfiguration approaches. Our previous work [8] has successfully evaluated the QoS assurance capabilities of existing dynamic approaches and provided guidance of appropriate use of particular approaches. This paper reinvestigates our evaluations, extending them into concurrent and parallel environments by abstracting hardware and software conditions to design an evaluation context. We report the new evaluation results and conclude with updated impact analysis and guidance.

Nanoparticles in European cities and associated health impacts

Atmospheric nanoparticles are one of those pollutants currently unregulated through ambient air quality standards. The aim of this chapter is to assess the environmental and health impacts of atmospheric nanoparticles in European environments. The chapter begins with the conventional information on the origin of atmospheric nanoparticles, followed by their physical and chemical characteristics. A brief overview of recently published review articles on this topic is then presented to guide those readers interested in exploring any specific aspect of nanoparticles in greater detail. A further section reports a summary of recently published studies on atmospheric nanoparticles in European cities. This covers a total of about 45 sampling locations in 30 different cities within 15 European countries for quantifying levels of roadside and urban background particle number concentrations (PNCs). Average PNCs at roadside and urban background sites were found to be 3.82±3.25 ×104 cm–3 and 1.63±0.82 ×104 cm–3, respectively, giving a roadside to background PNC ratio of ~2.4. Engineered nanoparticles are one of the key emerging categories of airborne nanoparticles, especially for the indoor environments. Their ambient concentrations may increase in future due to widespread use of nanotechnology integrated products. Evaluation of their sources and probable impacts on air quality and human health are briefly discussed in the following section. Respiratory deposition doses received by the public exposed to roadside PNCs in numerous European locations are then estimated. These were found to be in the 1.17–7.56 1010 h–1 range over the studied roadside European locations. The following section discusses the potential framework for airborne nanoparticle regulations in Europe and, in addition, the existing control measures to limit nanoparticle emissions at source. The chapter finally concludes with a synthesis of the topic areas covered and highlights important areas for further work.

Forging the heteroglossic citizen : articulating local, national, regional and global horizons in the Australian Curriculum

This article offers a discourse analysis comparing selected articles in the national press over the consultative period for Phase 1 subjects in the new Australian Curriculum, with rationales prefacing official Australian Curriculum Assessment and Reporting Authority documents. It traces how various versions of Australia, its ‘nation-ness’ and its future citizens have been taken up in the final product. The analysis uses Lemke's analytic elaboration of Bakhtin's concept of heteroglossia and its derivative, intertextuality. It identifies a range of intertextual thematic formations around ‘nation’, ‘history’, ‘citizen’ and ‘curriculum’ circulating in the public debates, then traces their presence in official curriculum documents. Rather than concluding that these themes are contradictory and incoherent, the conclusion asks how these multiple dialogic facets of Australian nation-ness potentially offer a better response to complex times than any coherent monologic orthodoxy might.

The analogue shear zone : from rheology to associated geometry

The geometry of ductile strain localization phenomena is related to the rheology of the deformed rocks. Both qualitative and quantitative rheological properties of natural rocks have been estimated from finite field structures such as folds and shear zones. We apply physical modelling to investigate the relationship between rheology and the temporal evolution of the width and transversal strain distribution in shear zones, both of which have been used previously as rheological proxies. Geologically relevant materials with well-characterized rheological properties (Newtonian, strain hardening, strain softening, Mohr-Coulomb) are deformed in a shear box and observed with Particle Imaging Velocimetry (PIV). It is shown that the width and strain distribution histories in model shear zones display characteristic finite responses related to material properties as predicted by previous studies. Application of the results to natural shear zones in the field is discussed. An investigation of the impact of 3D boundary conditions in the experiments demonstrates that quantitative methods for estimating rheology from finite natural structures must take these into account carefully.

Non-aqueous synthesis of hexagonal ZnO nanopyramids : gas sensing properties

Zinc oxide (ZnO) nanopyramids were synthesized by a one-pot route in a non-aqueous and surfactantfree environment. The synthesized metal oxide was characterized using SEM, XRD, and TEM to investigate the surface morphology and crystallographic phase of the nanostructures. It was observed that the ZnO nanopyramids were of uniform size and symmetrical, with a hexagonal base and height of ∼100 nm. Gas sensing characterization of the ZnO nanopyramids when deposited as thin-film onto conductometric transducers were performed towards NOx and C2H5OH vapor of different concentrations over a temperature range of 22–350 ◦C. It was observed that the sensors responded towards NO2 (10 ppm) and C2H5OH(250 ppm) analytes best at temperatures of 200 and 260 ◦C with a sensor response of 14.5 and 5.72, respectively. The sensors showed satisfactory sensitivity, repeatability as well as fast response and recovery towards both the oxidizing and the reducing analyte. The good performance was attributed to the low amount of organic impurities, large surface-to-volume ratio and high crystallinity of the solvothermally synthesized ZnO nanopyramids.

General order conditions for stochastic Runge-Kutta methods for both commuting and non-commuting stochastic ordinary differential equation systems

In many modeling situations in which parameter values can only be estimated or are subject to noise, the appropriate mathematical representation is a stochastic ordinary differential equation (SODE). However, unlike the deterministic case in which there are suites of sophisticated numerical methods, numerical methods for SODEs are much less sophisticated. Until a recent paper by K. Burrage and P.M. Burrage (1996), the highest strong order of a stochastic Runge-Kutta method was one. But K. Burrage and P.M. Burrage (1996) showed that by including additional random variable terms representing approximations to the higher order Stratonovich (or Ito) integrals, higher order methods could be constructed. However, this analysis applied only to the one Wiener process case. In this paper, it will be shown that in the multiple Wiener process case all known stochastic Runge-Kutta methods can suffer a severe order reduction if there is non-commutativity between the functions associated with the Wiener processes. Importantly, however, it is also suggested how this order can be repaired if certain commutator operators are included in the Runge-Kutta formulation. (C) 1998 Elsevier Science B.V. and IMACS. All rights reserved.

Dynamic modeling for construction innovation

Previous research on construction innovation has commonly recognized the importance of the organizational climate and key individuals, often called “champions,” for the success of innovation. However, it rarely focuses on the role of participants at the project level and addresses the dynamics of construction innovation. This paper therefore presents a dynamic innovation model that has been developed using the concept of system dynamics. The model incorporates the influence of several individual and situational factors and highlights two critical elements that drive construction innovations: (1) normative pressure created by project managers through their championing behavior, and (2) instrumental motivation of team members facilitated by a supportive organizational climate. The model is qualified empirically, using the results of a survey of project managers and their project team members working for general contractors in Singapore, by assessing casual relationships for key model variables. Finally, the paper discusses the implications of the model structure for fostering construction innovations.

The phosphate mineral arrojadite-(KFe) and its spectroscopic characterization

The arrojadite-(KFe) mineral has been analyzed using a combination of scanning electron microscopy and a combination of Raman and infrared spectroscopy. The origin of the mineral is Rapid Creek sedimentary phosphatic iron formation, northern Yukon. The formula of the mineral was determined as K2.06Na2Ca0.89Na3.23(Fe7.82Mg4.40Mn0.78)Σ13.00Al1.44(PO4)10.85(PO3OH0.23)(OH)2. The complexity of the mineral formula is reflected in the spectroscopy. Raman bands at 975, 991 and 1005 cm−1 with shoulder bands at 951 and 1024 cm−1 are assigned to the View the MathML source ν1 symmetric stretching modes. The Raman bands at 1024, 1066, 1092, 1123, 1148 and 1187 cm−1 are assigned to the View the MathML source ν3 antisymmetric stretching modes. A series of Raman bands observed at 540, 548, 557, 583, 604, 615 and 638 cm−1 are attributed to the ν4 out of plane bending modes of the PO4 and H2PO4 units. The ν2 PO4 and H2PO4 bending modes are observed at 403, 424, 449, 463, 479 and 513 cm−1. Hydroxyl and water stretching bands are readily observed. Vibrational spectroscopy enables new information about the complex phosphate mineral arrojadite-(KFe) to be obtained.

Sunlight and other determinants of circulating 25-hydroxyvitamin D levels in black and white participants in a nationwide U.S. study

Circulating 25-hydroxyvitamin D (25(OH)D), a marker for vitamin D status, is associated with bone health and possibly cancers and other diseases; yet, the determinants of 25(OH)D status, particularly ultraviolet radiation (UVR) exposure, are poorly understood. Determinants of 25(OH)D were analyzed in a subcohort of 1,500 participants of the US Radiologic Technologists (USRT) Study that included whites (n 842), blacks (n 646), and people of other races/ethnicities (n 12). Participants were recruited monthly (20082009) across age, sex, race, and ambient UVR level groups. Questionnaires addressing UVR and other exposures were generally completed within 9 days of blood collection. The relation between potential determinants and 25(OH)D levels was examined through regression analysis in a random two-thirds sample and validated in the remaining one third. In the regression model for the full study population, age, race, body mass index, some seasons, hours outdoors being physically active, and vitamin D supplement use were associated with 25(OH)D levels. In whites, generally, the same factors were explanatory. In blacks, only age and vitamin D supplement use predicted 25(OH)D concentrations. In the full population, determinants accounted for 25 of circulating 25(OH)D variability, with similar correlations for subgroups. Despite detailed data on UVR and other factors near the time of blood collection, the ability to explain 25(OH)D was modest.

The AusD Study: A population-based study of the determinants of serum 25-hydroxyvitamin D concentration across a broad latitude range

Observational studies suggest that people with a high serum 25-hydroxyvitamin D (25(OH)D) concentration may have reduced risk of chronic diseases such as osteoporosis, multiple sclerosis, type 1 diabetes, cardiovascular disease, and some cancers. The AusD Study (A Quantitative Assessment of Solar UV Exposure for Vitamin D Synthesis in Australian Adults) was conducted to clarify the relationships between ultraviolet (UV) radiation exposure, dietary intake of vitamin D, and serum 25(OH)D concentration among Australian adults residing in Townsville (19.3°S), Brisbane (27.5°S), Canberra (35.3°S), and Hobart (42.8°S). Participants aged 18-75 years were recruited from the Australian Electoral Roll between 2009 and 2010. Measurements were made of height, weight, waist:hip ratio, skin, hair, and eye color, blood pressure, and grip strength. Participants completed a questionnaire on sun exposure and vitamin D intake, together with 10 days of personal UV dosimetry and an associated sun-exposure and physical-activity diary that was temporally linked to a blood test for measurement of 25(OH)D concentration. Ambient solar UV radiation was also monitored at all study sites. We collected comprehensive, high-quality data from 1,002 participants (459 males, 543 females) assessed simultaneously across a range of latitudes and through all seasons. Here we describe the scientific and methodological issues considered in designing the AusD Study.

Food policy, dietary intakes and chronic disease in prisons

International research on prisoners demonstrates poor health outcomes, including chronic disease, with the overall burden to the community high. Prisoners are predominantly male and young. In Australia, the average incarceration length is 3 years, sufficient to impact long term health, including nutrition. Food in prisons is highly controlled, yet gaps exist in policy. In most Western countries prisons promote healthy foods, often incongruent with prisoner expectations or wants. Few studies have been conducted on dietary intakes during incarceration in relation to food policy. In this study detailed diet histories were collected on 120/945 men (mean age = 32 years), in a high-secure prison. Intakes were verified via individual purchase records, mealtime observations, and audits of food preparation, purchasing and holdings. Physical measurements (including fasting bloods) were taken and medical records reviewed. Results showed the standard food provided consistent with current dietary guidelines, however limited in menu choice. Diet histories revealed self-funded foods contributing 1–63% of energy (mean = 30%), 0–83% sugar (mean = 38%), 1–77% saturated fats (mean = 31%) and 1–59% sodium (mean = 23%). High levels of modification to food provided was found using minimal cooking amenities and inclusion of self-funded foods and/or foods retained from previous meals. Medical records and physical measurements confirmed markers of chronic disease. This study highlights the need to establish clear guidelines on all food available in prisons if chronic disease risk reduction is a goal. This study has also supported evidenced based food and nutrition policy including menu choice, food quality, quantity and safety as well as type and access to self-funded foods.

Integrated coastal zone management and sustainable development of coastal area : a short overview of international legal framework

This chapter contains sections titled: Introduction ICZM and sustainable development of coastal zone International legal framework for ICZM Implementation of international legal obligations in domestic arena Concluding remarks References