Cross-sector transfer of consolidated financial reporting - conceptual concerns

This article addresses a major concern about the use of particular accounting concepts, notably those of control and assets, for whole-of-government consolidated financial reporting. While whole-of-government consolidated financial reports may resemble the formats required by accounting standards and so provide a benchmark for comparative purposes, inherent weakness in the specification of underpinning concepts means that proper and full application of the consolidation methodology cannot be assumed. A study of the whole-of-government consolidated financial reports of the Commonwealth, state and territory governments of Australia revealed that significant assets, obligations and controlled entities have not been included.

Process for the production of ultrafine powders

A process for the production of ultrafine powders consisting of individual particles with sizes in the range of 1 nm to 200 nm, which is based on the mechanical milling of two or more non-reacting powders. The process includes subjecting a suitable precursor metal compound and a non-reactant diluent phased to mechanical milling which through the process of mechanical activation reduces the microstructure of the mixture of the form of nano-sized grains of the metal compound uniformly dispersed in the diluent phase. Heat treating the milled powder converts the nano-sized grains of the precursor metal compound into a desired metal oxide phase. Alternatively, the precursor metal compound may itself be an oxide phase which has the requisite milling properties to form nanograins when milled with a diluent. An ultrafine powder is produced by removing the diluent phase such that nano-sized grains of the desired metal oxide phase are left behind. The process facilitates a significant degree of control over the particle size and size distribution of the particles in the ultrafine powder by controlling the parameters of mechanical activation and heat treatment.

Lesbian and gay experiences of primary care in one borough in North London, UK

This paper reports the findings of a research study which explored the experiences of lesbians and gay men in relation to primary care services in general practice in a multiracial borough in North London, UK. The research took a qualitative approach and used several methods including a literature review, interviews with stakeholders (n = 6), focus group discussions (n = 27) and completion (n = 42) of a survey distributed to lesbians and gay men locally. The process facilitated the development of a grounded theory. The important themes to emerge were finding a GP and coming out, sexual health issues, mental health issues and communication with the GP. Given the high level of mobility among this population, there were problems in maintaining continuity of care, and a lack of protocols to facilitate the sharing of knowledge between patients and practitioners while reducing reliance on heterosexual assumptions. There were clear differences between the treatment of women and men in relation to sexual health, and neither approach could be said to be patient centred or inclusive of diversity of need. The fact that many informants accessed alternative sources of healthcare indicated that they were concerned to promote and maintain their health and wellbeing in a holistic manner. The lack of transparent protocols within general practice inhibited some informants from being as open and honest about their sexuality with their GPs as they were with their families or their employers. The findings highlight (1) the need for organisational development within primary care to improve sensitivity to the needs of lesbians and gay men; (2) the value of research to engage with the social experiences of lesbians and gay men; (3) the importance of engaging with the differing experiences of lesbians and gay men in relation to sexual health concerns.

The regulation of research by funding bodies : an emerging ethical issue for the alcohol and other drug sector?

The degree to which funding bodies can and do control the content and dissemination of research products raises important issues which need to be openly debated by the alcohol and other drug (AOD) sector. Current policies relating to censorship and other means of controlling research topics or output are explored alongside an examination of how some institutions, particularly some academic journals, deal with such issues. We argue that regulation of research by funding bodies clearly contravenes the scientific ideal of freedom of information and open access to knowledge. Using international ethical guidelines, we also demonstrate that regulation raises concerns in relation to the ethical concept of beneficence. A number of examples specific to harm reduction strategies are presented in order to demonstrate how censorship might conceivably increase the harms associated with drug use. The commentary closes with recommendations concerning the establishment the prevalence of censorship and other forms of control over research in the AOD sector, and the role that ethics committees, journal editorial boards and professional societies might play in resisting the imposition of unacceptable conditions on publication of findings.

Female university students' perceptions of a sexual assault when victim and perpetrator gender are varied

This study examines the general impressions and blame attributions of Trinidadian university students in cases of sexual assault. Participants were 132 female students from the University of the West Indies, Faculty of Social Sciences. Each respondent read one of four sexual assault scenarios, in which victim and perpetrator gender were varied. Participants' impressions of the incident, opinions about each party's behaviour, blame attributions, attitudes about reporting the incident to the police, desired outcome, and their reasons for these were then assessed. Consistent with Burt's rape myth theory, the qualitative and quantitative results showed a tendency for participants to attribute an internal locus of control to female victims, and to blame them more than males. Although same sex events evoked significantly more emotional and disgust-related reactions, these reactions did not translate into different seriousness scores, or different ideas about whether the victim should report the incident to the police. Although respondents showed an ability to separate their initial reactions from their attitudes about the legal status of the event, many of the response patterns indicated gender role biases on the part of these future professionals.

The lived experience of place for marginalised young people

This study explored the relationship between place and health for homeless, rural young people. Places that supported young people's health had the following attributes: feelings of physical safety and security, psychological fulfilment, sense of control, and identity. Places that appeared harmful to their health were described as alienating and threatening.

Subjective quality of life of people with MS and their partners

The findings of this thesis supported a model proposed to explain the influence of psychological factors on subjective quality of life. In comparison with their partners, and with a control group, people with MS reported a lowered subjective quality of life and self-esteem, an increased need for social support, and maladaptive use of control. Recommendations for interventions were made based on these findings.

C-BN single-walled nanotubes from hybrid connection of BN/C nanoribbons : prediction by ab initio density functional calculations

We demonstrated for the first time by ab initio density functional calculation and molecular dynamics simulation that C0.5(BN)0.5 armchair single-walled nanotubes (NT) are gapless semiconductors and can be spontaneously formed via the hybrid connection of graphene/BN Nanoribbons (GNR/BNNR) at room temperature. The direct synthesis of armchair C0.5(BN)0.5 via the hybrid connection of GNR/BNNR is predicted to be both thermodynamically and dynamically stable. Such novel armchair C0.5(BN)0.5 NTs possess enhanced conductance as that observed in GNRs. Additionally, the zigzag C0.5(BN)0.5 SWNTs are narrow band gap semiconductors, which may have potential application for light emission. In light of recent experimental progress and the enhanced degree of control in the synthesis of GNRs and BNNR, our results highlight an interesting avenue for synthesizing a novel specific type of C0.5(BN)0.5 nanotube (gapless or narrow direct gap semiconductor), with potentially important applications in BNC-based nanodevices.

An evaluation of a wellness guide for older carers living in the community

Objective: To assess the usefulness and effectiveness of a wellness guide and to identify whether its use by a group of older ‘‘new’’ carers would make them healthier and knowledgeable of community resources. Design and Sample: Pretest, posttest measures of physical and mental health and a questionnaire with associated focus groups. A purposive sample of 21 older carers who were ‘‘new’’ carers was selected for the study. Measures: Locus of control (LOC), Short Form 12, depression anxiety stress scale, and questionnaire. Results: Participants embraced the wellness guide as an excellent resource. It
changed their behavior and improved their health on LOC measures, although changes in physical and mental health were not statistically significant. Conclusions: The wellness guide assisted carers’ preparedness for their role and enhanced their sense of personal control over demanding situations.

A study on look-ahead control and energy management strategies in hybrid electric vehicles

Fuel efficiency in a hybrid electric vehicle requires a fine balance between usage of combustion engine and battery power. Information about the geometry of the road and traffic ahead can have a great impact on optimized control and the power split between the main parts of a hybrid electric vehicle. This paper provides a survey on the existing methods of control and energy management emphasizing on those that consider the look-ahead road situation and trajectory information. Then it presents the future trends in the control and energy management of hybrid electric vehicles.

Perceived control and subjective wellbeing in older adults

Across age, the ability to accept what cannot be changed increases while feelings of control remain stable. The growth of acceptance preserves, rather than compensates for, older adults' sense of being in control. In later life, acceptance and control appear to operate together to maintain wellbeing. The professional portfolio uses four case studies to illustrate how Cognitive Behavioural Therapy (CBT) programs can be reinterpreted through and Acceptance and Committment Therapy (ACT) framework and elements of both employed within a single therapeutic program.

Comparing British and Australian fear of terrorism pre and post the Iraqi war

Public attitudes to terrorism influence government positions in opinion polls and highlight the effectiveness of terrorism as a political strategy. British (N = 47) and Australian (N = 42) participants' fear of terrorism at the onset of. and after, the Iraqi war were measured. Self-efficacy, locus of control, media consumption, belief in a just world and war opinions were also measured. Initially, the British were more fearful of terrorism than Australians. However, British fear declined after the war. It is postulated that fear of terrorism is influenced by war opinions with a pro-war attitude protecting against fear.