The State of Queensland Charities: An examination of the first Annual Information Statements of charities operating in Queensland

The advent of the Australian Charities and Not-for-profits Commission (ACNC) in 2012 and submission of Annual Information Statements (AIS) in 2013 by those charities which registered with them, have allowed new measures to be taken of charities and their activities. This report examines the filed AIS data for Queensland charities and compares it with the overall Australian population of charities.

Queensland Operating Charities

Using the first Annual Information Statements (AIS) filed with the Australian Charities and Not-for-profits Commission (ACNC), this factsheet describes charities which operate in Queensland and compares them with the overall Australian population of charities.

Operating efficiency and return to scale of Malaysian REITS: The preliminary findings

This paper aims to present preliminary findings on measuring the technical efficiencies using Data Envelopment Analysis (DEA) in Malaysian Real Estate Investment Trusts (REITs) to determine the best practice for operations which include the asset allocation and scale size to improve the performance of Malaysian REITs. Variables identified as input and output will be assessed in this cross section analysis using the operational approach and Variable Return to Scale DEA (VRS-DEA) by focusing on Malaysian REITs for the year 2013. Islamic REITs have higher efficiency score as compared to the conventional REITs for both models. Diversified REITs are more efficient as compared to the specialised REIT using both models. For Model 1, the negative inefficient value is identified in the managerial inefficiency as compared to the scale inefficiency. This shows that inputs are not fully minimised to produce more outputs. However, when other expenses are considered as different input variables, the efficiency score becomes higher from 60.3% to 81.2%. In model 2, scale inefficiency produce greater inefficiency as compared to the managerial efficiency. The result suggests that Malaysian REITs have been operating at the wrong scale of operations as majority of the Malaysian REITs are operating at decreasing return to scale.

Two stage Gifford-McMahon cycle cryorefrigerator operating at 20 K

A two stage Gifford-McMahon cycle cryorefrigerator operating at 20 K is described. This refrigerator uses a very simple ‘spool valve’ and a modified indigenous compressor to compress helium gas. This cryorefrigerator reaches a lowest temperature of 15.5 K; it takes ≈ 50 min to reach 20 K and the cooling capacity is ≈ 2.5 W at 25 K. The cool-down characteristics and load characteristics are presented in graphical form. The effect of changing the operating pressure ratio and the second stage regenerator matrix size are also reported. Pressure-volume (P-V) diagrams obtained at various temperatures indicate that P-V losses form the major fraction of the total losses and this becomes more pronounced as the temperature is decreased. A heat balance analysis shows the relative magnitudes of various losses.

Social Audit Regulation Within the NGO Sector: Practices of NGOs Operating in Bangladesh and Indonesia

Social audit is one of those important mechanisms for strengthening NGOs’ accountability to poor communities (as NGOs’ key beneficiaries). However, conducting social audits within the NGO sector often rests on the individual interests and priorities of donors or NGOs themselves, effectively resulting in self-selection bias, and limiting the effectiveness and usefulness of social audits as a control and evaluation mechanism. The purpose of this chapter is to identify the prevalence, scale, and scope of social audits within the NGO sector, particularly NGOs engaging in microenterprise development programs. Accordingly, this study examined 20 NGOs operating in two countries - Bangladesh and Indonesia. Data were collected from publicly available sources and in-depth interviews with senior executives of the participating NGOs. Further, 10 interviews were conducted with a small sample of beneficiaries (individuals or groups from four of the participating NGOs) in order to gain an understanding of beneficiaries’ perceptions of the NGOs’ social audit mechanism. The findings reveal a range of approaches to social audit among NGOs, as well as the usefulness and limitations of this mechanism for strengthening NGO accountability, particularly to beneficiaries. Findings highlight that within the NGOs investigated the conduct of social audits remained voluntary and was strongly dependant on donors’ requirements. As social audit regulation within the NGO sector is minimal, the findings provide regulators with valuable guidance for better understanding the value of social audit as a mechanism to strengthen accountability of the NGO sector, particularly accountability to beneficiaries.

Corporate Social Responsibility (CSR) in junior and mid-tier Australian resources companies operating in developing nations - beyond the public relations offensive

NIt is now widely accepted that corporations have a responsibility to benefit society, as well as generate profit. This study used institutional theory to explore how the complex and contested notion of corporate social responsibility is understood and practiced by junior and mid-tier Australian resources companies operating in the world's most impoverished countries. The study found that CSR meaning and practice in this large but little researched group of companies was shaped by complex pressures at the global, industry, organisational and individual levels. Importantly, the study also revealed striking contradictions and ambiguities between participants' CSR aspirations and their actions and accountability.

Wave analysis of sound decay in rectangular rooms

The decay of sound in a rectangular room is analyzed for various boundary conditions on one of its walls. It is shown that the decay of the sound-intensity level is in general nonlinear. But for specific areas and impedances of the material it is possible to obtain a linear initial decay. It is also shown that the coefficients derived from the initial decay rates neither correspond to the predictions of Sabine's or Eyring's geometrical theories nor to the normal coefficients of Morse's wave theory. The dependence of the coefficients on the area of the material is discussed. The influence of the real and the imaginary parts of the specific acoustic impedance of the material on the coefficients is also discussed. Finally, the existence of a linear initial decay corresponding to the decay of a diffuse field in the case of a highly absorbing material partially covering a wall is explained on the basis of modal coupling.

Wave analysis of sound decay in rectangular rooms

The decay of sound in a rectangular room is analyzed for various boundary conditions on one of its walls. It is shown that the decay of the sound-intensity level is in general nonlinear. But for specific areas and impedances of the material it is possible to obtain a linear initial decay. It is also shown that the coefficients derived from the initial decay rates neither correspond to the predictions of Sabine's or Eyring's geometrical theories nor to the normal coefficients of Morse's wave theory. The dependence of the coefficients on the area of the material is discussed. The influence of the real and the imaginary parts of the specific acoustic impedance of the material on the coefficients is also discussed. Finally, the existence of a linear initial decay corresponding to the decay of a diffuse field in the case of a highly absorbing material partially covering a wall is explained on the basis of modal coupling.

Social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country : evidence from Bangladesh

This research consists of a broad study in three parts of the social and environmental reporting practices of organisations operating in or sourcing products from a developing country, in this case Bangladesh. The first part of this study explores the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), the body responsible for organising the activities of 4,200 entities involved in the export of garments from Bangladesh. By way of interview, this part documents the opinions of numerous senior executives from the BGMEA with regard to any changes in the degree of social and environmental pressures since 1985. Utilising a complementary theoretical perspective that includes legitimacy theory, stakeholder theory and institutional theory this part then performs an analysis of the BGMEA's annual reports (1987-2005), t o explore the link between the perceived pressures and changes entailed therein and the social and environmental disclosure practices of the BGMEA across the period of analysis. The results show that the disclosure practices of BGMEA appear to be directly driven by the changing expectations of multinational buying companies- the group deemed to be the most powerful stakeholder group. This section is the first known study to interview managers from a large organisation in a developing country about shifting stakeholder expectations and then to link these changing expectations to annual report disclosures across an extended period of analysis. The findings then directly lead to the second major part of this thesis which investigates the social and environmental disclosure practices of two major multinational buying companies: Nike and H&M. Adopting a joint consideration of legitimacy theory and media agenda setting theory, this second part investigates the linkage between negative media attention and positive corporate social and environmental disclosures over a 19 year period. The results support the view that for those industry-related social and environmental issues that attract the greatest amount of negative media attention, these companies react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries-the issue that attracts the greatest amount of negative media attention for the companies in question. While the second part demonstrates that the media influences particular disclosure practices, the third part of the thesis shows what drives the media. Based on the speculation provided in the second part, the third part tests the proposition that the media is an important ally of NGOs in their quest to influence change in corporate accountabilities. Through the use of interviews, the results of this part of the study provide evidence to support previously untested perspectives about NGOs' utilisation of the m edia. The results reveal that NGOs use the media because the media is responsible for creating real changes in the operations and disclosure policies of organisations sourcing products from Bangladesh. The various pressures impacting the activities of organisations operating in or sourcing products from developing countries constitutes a fascinating area of investigation, and it is hoped that this study will motivate further research in this area.

Fabrication of Fe-doped WO3 films for NO2 sensing at lower operating temperature

Fe-doped tungsten oxide thin films with different concentrations (0 to 2.6 at%) were synthesized on glass and alumina substrates at room temperature using DC reactive sputtering and subsequently annealed at 300oC for 1 hour in air. The alumina substrate has pre-printed interdigitated Pt-electrodes for gas sensing measurements. The effects of Fe-doping on the film structure and morphology, electronic and optical properties for gas sensing were investigated. The grain size of the different films on the alumina and Pt regions of the substrate vary only slightly between 43-57 nm with median size of about 50 nm. Raman spectra showed that the integrated intensity of W=O to O–W–O bands increases with increasing Fe concentrations and this indicated an increase in the number of defects. From XPS the different concentrations of the Fe-doped films were 0.03 at%, 1.33 at% and 2.6 at%. All the films deposited on glass substrate have shown similar visible transmittance (about 70%) but the optical band gap of the pure film decreased form 3.30 eV to 3.15 eV after doping with 2.6 at% Fe. The Fe-doped WO3 film with the highest Fe concentration (2.6 at% Fe) has shown an enhanced gas sensing properties to NO2 at relatively lower operating temperature (150oC) and this can be attributed to the decrease in the optical band gap and an increase in the number of defects compared to the pure WO3 film.

Tablettien soveltuvuus annosjakeluun

Koneellinen annosjakelu on kasvava lääkehuollon osa-alue, jossa lääkkeet pakataan koneellisesti pieniin annoskertakohtaisiin pusseihin kahden viikon erissä. Aikaisemmin lääkevalmisteiden soveltuvuutta koneelliseen annosjakeluun ei ole systemaattisesti tutkittu. Tutkimus tehtiin yhteistyössä Espoonlahden apteekin annosjakeluyksikön kanssa ja sen tavoitteena oli määrittää annosjakeluprosessin kannalta optimaaliset ominaisuudet annosjaeltavalle tabletille rikkoutumisten ja siirtymien vähentämiseksi. Rikkoutuminen on lääkevalmisteen murentumista, puolittumista tai muuta rikkoutumista annosjakelun aikana. Siirtymä on lääkevalmisteen jakelu väärään annospussiin. Prosentuaalisesti rikkoutumisia ja siirtymiä on jakelumäärästä hyvin vähän, mutta määrällisesti paljon ja koko ajan enemmän koneellisen annosjakelun yleistyessä. Rikkoutumiset ja siirtymät aiheuttavat paljon lisätyötä pussien korjaamisen takia, joten niiden määrää on pyrittävä vähentämään. Lisäksi tavoitteena oli selvittää lääkkeiden valmistajilta kysyttävissä olevat asiat lääkevalmisteiden ominaisuuksista ja säilyvyydestä, jotta voitaisiin päätellä valmisteen soveltuvuus koneelliseen annosjakeluun kirjallisen tiedon perusteella. Tutkimuksen tulosten perusteella rikkoutumisten ja siirtymien vähentämiseksi optimaalinen tablettivalmiste annosjakeluun on pienehkö tai keskisuuri, päällystetty, luja ja jakouurteeton ja optimaalinen ilman suhteellinen kosteustaso annosjakeluyksikön tuotantotiloissa olisi noin 30 – 40 %. Lääkkeiden valmistajilta kysyttäviä seikkoja ovat koon, päällysteen, murtolujuuden ja jakouurteen lisäksi valmisteen säilyvyys alkuperäispakkauksen ulkopuolella sekä valmisteen valo-, lämpö- ja kosteusherkkyys. Rikkoutumisten ja siirtymien lisäksi tutkittiin myös kosteusherkän asetyylisalisyylihappovalmisteen (Disperin 100 mg) säilyvyyttä 25 °C ja 60 % RH olosuhteissa, koska tuotantotilojen ilman kosteustasoa ei ole säädelty. Säilyvyystutkimuksen kesto oli neljä viikkoa. Se on riittävä, koska se on enimmäisaika, jonka tabletit ovat annosjakeluprosessin yhteydessä pois alkuperäispakkauksestaan ennen käyttöä. Tabletteja säilytettiin avoimessa alkuperäispakkauksessa (purkki), suljetussa alkuperäispakkauksessa, annosjakelukoneen kasetissa ja kahdessa erilaisessa annospussissa (uusi ja käytössä oleva materiaali). Tulosten mukaan annosjakelukoneen kasetti suojaa kosteudelta yhtä huonosti kuin avoin purkki. Uusi pussimateriaali sen sijaan suojaa kosteudelta paremmin kuin tällä hetkellä käytössä oleva materiaali. Raman -spektroskopiamittausten perusteella asetyylisalisyylihappotableteissa ei ehdi neljän viikon seurannan aikana tapahtua asetyylisalisyylihapon hajoamista salisyylihapoksi. Kosteus heikentää tablettien murtolujuutta, mikä saattaa aiheuttaa enemmän rikkoutumisia. Kosteustaso olisi hyvä olla säädettävissä vakioksi tuotantotiloissa tai purkaa tabletit kasetteihin mahdollisimman lähellä jakelua rikkoutumisten ehkäisemiseksi, etenkin ilman kosteustason ollessa korkea. Lisäksi tutkittiin lääkevalmisteen lämpöherkkyyttä koska annosjakelukoneen saumauslaite altistaa annospussit noin 75 °C lämmölle, jos annosjakelukone pysäytetään kesken työn. Tutkimus tehtiin XRPD:llä, jolla voidaan säätää näytteen lämpötilaa. Lämpöherkkyystutkimusten perusteella 75 °C lämpö ei ehdi tunnin aikana aiheuttaa muutoksia karbamatsepiinitabletissa (Neurotol 200 mg). Tuloksista selvisi, että tutkitun valmisteen sisältämä karbamatsepiini ei kuitenkaan ole lämpöherkin muoto, joten muita lämpöherkkiä lääkevalmisteita tulisi tutkia lisätiedon saamiseksi lämmön vaikutuksista.

Investigations of a two-stage pulse tube cryocooler operating down to 2.5K

A two-stage pulse tube cryocooler (PTC) which produces a no-load temperature of similar to 2.5 K in its second stage at an operating frequency of 1.6 Hz has been designed and fabricated. The second stage of the system provides a refrigeration power of similar to 250 mW at 5.0 K. The system uses stainless steel meshes (mesh size 200) along with lead (Pb) granules and combinations of Pb, Er3Ni, and HoCu2 as the first and second stage regenerator materials, respectively. Experimental studies have been carried out on different pulse tube configurations by varying the dimensions of the pulse tubes and regenerators to arrive at the best one, which leads to the lowest no-load second stage cold head temperature. Using this configuration, detailed experimental studies have been conducted by varying the volume percentage ratios of the second stage regenerator materials such as HoCu2, Er3Ni, and Pb (with an average grain size of similar to 250 mu m). This article presents the results of our experimental studies on cryocoolers with the regenerator material arranged in layered structures. Comparative studies have also been presented for specific cases where the regenerator materials are arranged as a homogeneous mixture in the second stage. The experimental results clearly indicate that the design of PTCs should use only layered structures of regenerator materials and not homogenous mixtures.

Performance study of high operating temperature HgCdTe mid wave infrared detector through numerical modeling

The design of present generation uncooled Hg1-xCdxTe infrared photon detectors relies on complex heterostructures with a basic unit cell of type (n) under bar (+)/pi/(p) under bar (+). We present an analysis of double barrier (n) under bar (+)/pi/(p) under bar (+) mid wave infrared (x = 0.3) HgCdTe detector for near room temperature operation using numerical computations. The present work proposes an accurate and generalized methodology in terms of the device design, material properties, and operation temperature to study the effects of position dependence of carrier concentration, electrostatic potential, and generation-recombination (g-r) rates on detector performance. Position dependent profiles of electrostatic potential, carrier concentration, and g-r rates were simulated numerically. Performance of detector was studied as function of doping concentration of absorber and contact layers, width of both layers and minority carrier lifetime. Responsivity similar to 0.38 A W-1, noise current similar to 6 x 10(-14) A/Hz(1/2) and D* similar to 3.1 x 10(10)cm Hz(1/2) W-1 at 0.1 V reverse bias have been calculated using optimized values of doping concentration, absorber width and carrier lifetime. The suitability of the method has been illustrated by demonstrating the feasibility of achieving the optimum device performance by carefully selecting the device design and other parameters. (C) 2010 American Institute of Physics. doi:10.1063/1.3463379]