Orientation & processing development advance loans : financial assistance available to not-for-profit-sponsors of federally-insured housing.

"May 1972."

Policy, board and staff : an introduction for not-for-profit community arts organizations /

From the proceedings of a workshop held September 29-30, 1977, in Rockford, Ill., sponsored by the Illinois Arts Council and the Rockford Arts Council.

Characterizing Poor Performance in For-Profit and Not-for-Profit Food Service Operations

In this article the authors explore the performance-related employee behaviors that are the most troublesome in food service. Four subsegments of food service were surveyed and differences in profit and not-for-profit operations analyzed. Significant differences were found between the two groups, with for-profit operations indicating more severe problems in all but one behavior category.

Do not-for-profits need their own conceptual framework?

This paper raises the issue of whether not-for-profit (NFP) organisations require a conceptual framework that acknowledges their mission imperative and enables them to discharge their broader accountability. Relying on publicly available documentation and literature, it suggests that current conceptaul Frameworks for the for-profit and public sectors are inadequate in meeting the accountability needs of broader NFP-specific accountability and the formulation of NFP-appropriate reporting practice, including the provision of financial and non-financial reporting. The paper thus theoretically challenges existing financial reporting arrangements and investes debate on their future direction.

National consumer credit laws, financial exclusion and interest rate caps : The case for diversity within a centralised framework

Australia is going through a major reform of consumer credit regulation, with the implementation of a proposal to transfer regulatory responsibility from the State and Territory Governments to the Commonwealth Government. While the broad policy approach is supported, the reform process has missed a significant opportunity to engage directly with issues of financial exclusion and with the potential role of regulation to reduce financial exclusion. The imposition of an interest rate cap can limit the impact of financial exclusion. However, the future of the existing interest rate caps is uncertain, given the diversity of approaches, and the heated debate that surrounds this issue. In the absence of support for regulatory initiatives to increase the availability of low cost, small loans, permitting regulatory diversity on this issue of interest rate caps, within an otherwise centralised regulatory framework., can minimise the impact of financial exclusion on consumers.

An adaptable framework for the teaching and assessment of software development across year levels

Few frameworks exist for the teaching and assessment of programming subjects that are coherent and logical. Nor are they sufficiently generic and adaptable to be used outside the particular tertiary institutions in which they were developed. This paper presents the Teaching and Assessment of Software Development (TASD) frame-work. We describe its development and implementation at an Australian university and demonstrate, with examples, how it has been used, with supporting data. Extracts of criteria sheets (grading rubrics) for a variety of assessment tasks are included. The numerous advantages of this new framework are discussed with comparisons made to those reported in the published literature.

Identity verification in conveyancing : the failure of current legislative and regulatory measures, and recommendations for change

"Defrauding land titles systems impacts upon us all. Those who deal in land include ordinary citizens, big business, small business, governments, not-for-profit organisation, deceased estates...Fraud here touches almost everybody." the thesis presented in this paper is that the current and disparate steps taken by jurisdictions to alleviate land fraud associated with identity-based crimes are inadequate. The centrepiece of the analysis is the consideration of two scenarios that have recently occurred. One is the typical scenario where a spouse forges the partner's signature to obtain a mortgage from a financial institution. The second is atypical. It involves a sophisticated overseas fraud duping many stakeholders involved in the conveyancing process. After outlining these scenarios, we will examine how identity verification requirements of the United Kingdom, Ontario, the Australian states, and New Zealand would have been applied to these two frauds. Our conclusion is that even though some jurisdictions may have prevented the frauds from occurring, the current requirements are inadequate. We use the lessons learnt to propose what we consider core principles for identity verification in land transactions.

How difficult are exams? A framework for assessing the complexity of introductory programming exams

Student performance on examinations is influenced by the level of difficulty of the questions. It seems reasonable to propose therefore that assessment of the difficulty of exam questions could be used to gauge the level of skills and knowledge expected at the end of a course. This paper reports the results of a study investigating the difficulty of exam questions using a subjective assessment of difficulty and a purpose-built exam question complexity classification scheme. The scheme, devised for exams in introductory programming courses, assesses the complexity of each question using six measures: external domain references, explicitness, linguistic complexity, conceptual complexity, length of code involved in the question and/or answer, and intellectual complexity (Bloom level). We apply the scheme to 20 introductory programming exam papers from five countries, and find substantial variation across the exams for all measures. Most exams include a mix of questions of low, medium, and high difficulty, although seven of the 20 have no questions of high difficulty. All of the complexity measures correlate with assessment of difficulty, indicating that the difficulty of an exam question relates to each of these more specific measures. We discuss the implications of these findings for the development of measures to assess learning standards in programming courses.

Accounting regulation for charities : international responses to IFRS adoption

This paper examines charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process. Design/methodology/approach Using a regulatory space approach, we rely on publicly available archival evidence from charity regulators and accounting standard setters in five common-law jurisdictions in advanced capitalist economies, all with vibrant charity sectors: United Kingdom, United States of America, Canada, Australia and New Zealand. Findings The study reveals the importance of co-operative interdependence and dialogue between charity regulators and accounting standard setters, indicating that jurisdictions with such inter-relationships will better manage the transition to IFRS. It also highlights the need for those jurisdictions with not-for-profit or charity-specific accounting standards to reconfigure those provisions as IFRSs are adopted. Research limitations/implications The study is limited to five jurisdictions, concentrating specifically on key charity regulators and accounting standard setters. Future research could widen the scope to other jurisdictions, or track changes in the jurisdictions longitudinally. Practical implications We provide a timely international perspective of charity regulation and accounting developments for regulators, accounting standard setters and charities, specifically of regulatory responses to IFRS adoption. Originality/value: The paper contributes fresh insights into the dynamics of charity accounting regulation in an international context by using regulatory space as an organising framework. While accounting regulation literature provides a rich interpretation of regulatory issues within the accounting arena, little attention has been paid to charity accounting regulation.

Developing a sustainability impact assessment framework for local urban planning

In order to meet the land use and infrastructure needs of the community with the additional challenges posed by climate change and a global recession, it is essential that Queensland local governments test their proposed integrated land use and infrastructure plans to ensure the maximum achievement of triple-bottom line sus-tainability goals. Extensive regulatory impact assessment systems are in place at the Australian and state government levels to substantiate and test policy and legislative proposals, however no such requirement has been extended to the local government level. This paper contends that with the devolution of responsibility to local government and growing impacts of local government planning and development assessment activities, impact assessment of regulatory planning instruments is appropriate and overdue. This is particularly so in the Queensland context where local governments manage metropolitan and regional scale responsibilities and their planning schemes under the Sustainable Planning Act 2009 integrate land use and infrastructure planning to direct development rights, the spatial allocation of land, and infrastructure investment. It is critical that urban planners have access to fit-for-purpose impact assessment frameworks which support this challenging task and address the important relationship between local planning and sustainable urban development. This paper uses two examples of sustainability impact assessment and a case study from the Queensland local urban planning context to build an argument and potential starting point for impact assessment in local planning processes.

Internet-wide scanning taxonomy and framework

Industrial control systems (ICS) have been moving from dedicated communications to switched and routed corporate networks, making it probable that these devices are being exposed to the Internet. Many ICS have been designed with poor or little security features, making them vulnerable to potential attack. Recently, several tools have been developed that can scan the internet, including ZMap, Masscan and Shodan. However, little in-depth analysis has been done to compare these Internet-wide scanning techniques, and few Internet-wide scans have been conducted targeting ICS and protocols. In this paper we present a Taxonomy of Internet-wide scanning with a comparison of three popular network scanning tools, and a framework for conducting Internet-wide scans.

Environmental regulation in the pork producing industry - bring on the research!

Over the last 20 years, environmental management in Queensland has moved from the policy backwaters of government to the front line of operations by way of regulatory enforcement, industry programs and incentives. When the new Queensland Environmental Protection Act 1994 (EPA) came into effect, the business of environmental management has become a central feature of urban and rural development activity. The concept of environmentally sustainable development (ESD), has given life to the precautionary principle as a way for planners and regulators to place relevant controls on development. The planning, development and operation of pig farming systems has been effected by the new regulatory framework. Ever more definitive standards and approval permits have emerged which endeavour to achieve ESD. With these modern planning instruments in place, rural industry sectors have become, quite legitimately, concerned about future opportunities for research and innovation. This paper asserts that the capacity to engage in research and to achieve innovation in the pork producing industry is not hindered by Queensland environmental regulation frameworks. However, in order for research and innovation to prosper within these frameworks, some protocols need to be followed by the industry. What is at stake is community confidence.