Payroll Taxes and Personal Liability

Many corporate officers and responsible employees may be exposing their personal assets to liability for unpaid corporate payroll taxes. The authors discuss where liability may arise and identify strategies to avoid personal liability.

The life of leaders: an intensive health program for clergy.

Clergy suffer from chronic disease rates that are higher than those of non-clergy. Health interventions for clergy are needed, and some exist, although none to date have been described in the literature. Life of Leaders is a clergy health intervention designed with particular attention to the lifestyle and beliefs of United Methodist clergy, directed by Methodist LeBonheur Healthcare Center of Excellence in Faith and Health. It consists of a two-day retreat of a comprehensive executive physical and leadership development process. Its guiding principles include a focus on personal assets, multi-disciplinary, integrated care, and an emphasis on the contexts of ministry for the poor and community leadership. Consistent with calls to intervene on clergy health across multiple ecological levels, Life of Leaders intervenes at the individual and interpersonal levels, with potential for congregational and religious denominational change. Persons wishing to improve the health of clergy may wish to implement Life of Leaders or borrow from its guiding principles.

The character and denomination of shares in the Victorian equity market

The seminal work of J. B. Jefferys highlighted two unusual features of the Victorian equity market, namely high share denomination and uncalled capital. This article examines the extent to which publicly traded company stocks in the nineteenth century had these features. It also analyses the effect of these features on stock returns using monthly data for the London Stock Market over the period 1825–70. We find that stocks with unpaid capital earned a higher return, which is consistent with investors being rewarded for the risk of a call on their personal assets. We also find that stocks with a high share denomination earned a lower return, which is consistent with the view that this feature was conducive to superior corporate governance.

Constructing a global understanding of the social ecology of leaving out of home care

Engagement with globalisation is growing in the field of youth transitions from out of home care. This includes cross national exchange of research, policy and practise, regional advocacy networking and global policy development. Furthering this emerging international child welfare perspective requires extending it to countries in the developing world and building conceptual frameworks which encompass a social ecology of care leaving, including its global dimension, the latter needs to address not only the needs, expectations and rights of care leavers but also the theories of change underpinning service design and delivery. Such a model is presented combining resilience and social capital as personal assets situated within a social ecology of support. To illustrate how this provides a means to help engage with the experience of countries where there appears to be very little information available on care leaving, a small scale South African initiative is considered. SA-YES is a youth mentoring project for young people leaving a variety of out of home placements. Planned as a three-year pilot, initial results are encouraging but require more rigorous evaluation focusing on program process and outcomes, quality of interpersonal relationships and synchronisation with cultural expectations and policy environment.

La pratique d’infirmières ayant participé à une mission humanitaire en Haïti suite au séisme de 2010 au sein d’une organisation non-gouvernementale

Les vies de millions de personnes sont dévastées par des désastres naturels à travers le monde. Les écrits scientifiques relatifs aux efforts humanitaires dans ces contextes ciblent les travailleurs humanitaires sans toutefois les différencier quant à leur appartenance disciplinaire ou à l’organisation qui les emploie. Les connaissances liées à la pratique des infirmières dans le contexte d’urgence humanitaire sont limitées, malgré qu’elles jouent un rôle vital auprès des populations touchées. Cette ethnographie focalisée, guidée par la théorie du caring bureaucratique de Ray (1989) répond à la question de recherche: Comment des infirmières ayant participé à une mission humanitaire d’urgence suite au séisme à Haïti en janvier 2010 au sein de l’organisation Médecins Sans Frontières décrivent-elles leur pratique dans les contextes légal, politique, économique, éducationnel, socioculturel, physique et technologique de cette expérience? Des entrevues semi-structurées en profondeur de 90 minutes ont été menées auprès de quatre participantes qui ont également échangé à propos de photographies prises durant leurs missions. Les participantes ont discuté de leur préparation, de leurs objectifs, des rôles qu’elles assumaient, ainsi que des défis rencontrés au retour de leurs missions. Des facteurs inhérents à l’infirmière et à l’organisation ont émergé comme importants pour l’articulation et la délimitation de leur pratique. Cette étude révèle également que des facteurs contextuels importants, soit l’équipe, le temps, l’environnement physique, la médiatisation, la sécurité, ainsi que les conditions de travail et les contextes sociopolitique et culturel avaient une influence sur la pratique. Les participantes, selon leur évaluation de ces contextes et des besoins immédiats, devaient constamment ajuster leur pratique. Cette recherche permet une meilleure compréhension de la pratique d’infirmières dans un contexte d’urgence humanitaire de laquelle découlent des implications pour la pratique, la formation et la recherche.

México: impacto de la educación en la pobreza rural

Incluye Bibliografía

Helena Antipoff – A educadora ruralista: a construção de um acervo pessoal sua relevância para a educação na atualidade

Este artigo propõe-se a refletir como as trajetórias pessoal e profissional de Helena Antipoff (1892-1974), aliadas às suas convicções de que a intervenção e transformação do real decorrem do conhecimento acumulado, da experiência e do desejo de ampliar o bem comum são elementos que vão construindo acervos pessoais, a partir dessa triangulação. Esta construção se funda mais nas práticas e ações do que na intenção de elaborar um acervo, mas termina por compor a construção de uma memória, articulada à formação do “Centro de Documentação e Pesquisa Helena Antipoff” – Ibirité-MG. Nascida na Rússia e tendo vivido no Brasil no período de 1929-1974, a educadora destacou-se por ações socialmente relevantes fundadas na organização do estudo e da pesquisa nos campos da psicologia, da educação e da educação rural, sendo estas duas últimas objetos de nossa pesquisa documental e análises.

The Dynamic Process of Development through Sport

This article presents a global vision for sport through a new framework that incorporates the elements necessary for a developmentally sound approach to youth sport involvement. This framework proposes that youth sport involvement includes three basic elements: (1) taking part in activities (what), while creating relationships with others (who), in a specific setting (where). When these three elements positively interact, it creates a context that, when repeated on a regular basis, leads to changes in the personal assets of the participants. Changes in individuals’ personal assets, such as Competence, Confidence, Connection, and Character (4 C’s), have long been associated with positive sport experiences, which in turn lead to long-term outcomes, including continued sport Participation, higher levels of Performance in sport, and Personal development through sport (3 P’s). Research linking the three basic elements of youth sport (activities, relationships, and settings) to positive changes in personal assets (4 C’s) and long-term outcomes (3 P’s) are discussed and the Personal Assets Framework is presented

The Dynamic Process of Development through Sport

This article presents a global vision for sport through a new framework that incorporates the elements necessary for a developmentally sound approach to youth sport involvement. This framework proposes that youth sport involvement includes three basic elements: (1) taking part in activities (what), while creating relationships with others (who), in a specific setting (where). When these three elements positively interact, it creates a context that, when repeated on a regular basis, leads to changes in the personal assets of the participants. Changes in individuals’ personal assets, such as Competence, Confidence, Connection, and Character (4 C’s), have long been associated with positive sport experiences, which in turn lead to long-term outcomes, including continued sport Participation, higher levels of Performance in sport, and Personal development through sport (3 P’s). Research linking the three basic elements of youth sport (activities, relationships, and settings) to positive changes in personal assets (4 C’s) and long-term outcomes (3 P’s) are discussed and the Personal Assets Framework is presented

A grouping model for distributed pipeline assets maintenance decision

Distributed pipeline assets systems are crucial to society. The deterioration of these assets and the optimal allocation of limited budget for their maintenance correspond to crucial challenges for water utility managers. Decision makers should be assisted with optimal solutions to select the best maintenance plan concerning available resources and management strategies. Much research effort has been dedicated to the development of optimal strategies for maintenance of water pipes. Most of the maintenance strategies are intended for scheduling individual water pipe. Consideration of optimal group scheduling replacement jobs for groups of pipes or other linear assets has so far not received much attention in literature. It is a common practice that replacement planners select two or three pipes manually with ambiguous criteria to group into one replacement job. This is obviously not the best solution for job grouping and may not be cost effective, especially when total cost can be up to multiple million dollars. In this paper, an optimal group scheduling scheme with three decision criteria for distributed pipeline assets maintenance decision is proposed. A Maintenance Grouping Optimization (MGO) model with multiple criteria is developed. An immediate challenge of such modeling is to deal with scalability of vast combinatorial solution space. To address this issue, a modified genetic algorithm is developed together with a Judgment Matrix. This Judgment Matrix is corresponding to various combinations of pipe replacement schedules. An industrial case study based on a section of a real water distribution network was conducted to test the new model. The results of the case study show that new schedule generated a significant cost reduction compared with the schedule without grouping pipes.

Integrated Acquisition Engineering Model for acquiring heavy engineering assets

In asset intensive industries such as mining, oil & gas, utilities etc. most of the capital expenditure happens on acquiring engineering assets. Process of acquiring assets is called as “Procurement” or “Acquisition”. An asset procurement decision should be taken in consideration with the installation, commissioning, operational, maintenance and disposal needs of an asset or spare. However, such cross-functional collaboration and communication does not appear to happen between engineering, maintenance, warehousing and procurement functions in many asset intensive industries. Acquisition planning and execution are two distinct parts of asset acquisition process. Acquisition planning or procurement planning is responsible for determining exactly what is required to be purchased. It is important that an asset acquisition decision is the result of cross-functional decision making process. An acquisition decision leads to a formal purchase order. Most costly asset decisions occur even before they are acquired. Therefore, acquisition decision should be an outcome of an integrated planning & decision making process. Asset intensive organizations both, Government and non Government in Australia spent AUD 102.5 Billion on asset acquisition in year 2008-09. There is widespread evidence of many assets and spare not being used or utilized and in the end are written off. This clearly shows that many organizations end up buying assets or spares which were not required or non-conforming to the needs of user functions. It is due the fact that strategic and software driven procurement process do not consider all the requirements from various functions within the organization which contribute to the operation and maintenance of the asset over its life cycle. There is a lot of research done on how to implement an effective procurement process. There are numerous software solutions available for executing a procurement process. However, not much research is done on how to arrive at a cross functional procurement planning process. It is also important to link procurement planning process to procurement execution process. This research will discuss ““Acquisition Engineering Model” (AEM) framework, which aims at assisting acquisition decision making based on various criteria to satisfy cross-functional organizational requirements. Acquisition Engineering Model (AEM) will consider inputs from corporate asset management strategy, production management, maintenance management, warehousing, finance and HSE. Therefore, it is essential that the multi-criteria driven acquisition planning process is carried out and its output is fed to the asset acquisition (procurement execution) process. An effective procurement decision making framework to perform acquisition planning which considers various functional criteria will be discussed in this paper.

Compensation of unmodeled aircraft dynamics in airborne inspection of linear infrastructure assets

Fixed-wing aircraft equipped with downward pointing cameras and/or LiDAR can be used for inspecting approximately piecewise linear assets such as oil-gas pipelines, roads and power-lines. Automatic control of such aircraft is important from a productivity and safety point of view (long periods of precision manual flight at low-altitude is not considered reasonable from a safety perspective). This paper investigates the effect of any unwanted coupling between guidance and autopilot loops (typically caused by unmodeled delays in the aircraft’s response), and the specific impact of any unwanted dynamics on the performance of aircraft undertaking inspection of piecewise linear corridor assets (such as powerlines). Simulation studies and experimental flight tests are used to demonstrate the benefits of a simple compensator in mitigating the unwanted lateral oscillatory behaviour (or coupling) that is caused by unmodeled time constants in the aircraft dynamics.

My Victorian Waterway : Personal Connections with Rivers, Estuaries and Wetlands in Victoria. Report Commissioned by the Department of Sustainability and Environment

Victorians feel a strong connection to their local waterways and most have a good grasp of river health issues. The My Victorian Waterway report analyses how Victorians interact with their local waterways including rivers, lakes and estuaries. The report is based on the results of a survey completed by more than 7,000 Victorians who answered questions about how they use and care for their local waterways as well as their knowledge of river health issues and aspirations for the future of our waterways.