6,520 research outputs found

    Development of a Computationally Efficient Fabric Model for Optimization of Gripper Trajectories in Automated Composite Draping

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    An automated prepreg fabric draping system is being developed which consists of an array of actuated grippers. It has the ability to pick up a fabric ply and place it onto a double-curved mold surface. A previous research effort based on a nonlinear Finite Element model showed that the movements of the grippers should be chosen carefully to avoid misplacement and induce of wrinkles in the draped configuration. Thus, the present study seeks to develop a computationally efficient model of the mechanical behavior of a fabric based on 2D catenaries which can be used for optimization of the gripper trajectories. The model includes bending stiffness, large deflections, large ply shear and a simple contact formulation. The model is found to be quick to evaluate and gives very reasonable predictions of the displacement field

    Powerful friends: the institutionalisation of corporate accounting practices in an Australian religious/charitable organisation

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    The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management techniques, including accounting, in the nonprofit sector, has been the need for such organizations to achieve financial legitimacy. This can be achieved by means of their accounting practices, as they demonstrate a level of financial accountability that proves them to be legitimate recipients of funds from the public, from governments, and increasingly from the corporate sector. Although many nonprofit organizations are implementing more sophisticated accounting systems, little or no attention has been paid to the impact of those changes on individual organizations. Based on a year-long qualitative research study of an Australian religious organization with a large charitable services operation, this paper highlights the substantial impact the adoption of accrual accounting and corporate-style reporting had on its organizational culture, structures and practices. As the profile of accounting increases in similar organizations, and they face challenges in terms of organizational practices and mission imperatives, there will be a growing recognition that accounting technologies imported from the corporate sector may not be entirely appropriate for organizations whose agenda is something other than making a profit

    The corporate connection: financial reporting in a large religious/charitable organization in Australia

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    Nonprofit organizations operate in an increasingly corporatised, competitive environment. More and more, as institutions with charitable agenda, they need to promote an image that will enhance their ability to attract the funding they require in order to continue their operations. Competition for donations is becoming more intense and society is increasing its expectations about the level of accountability desirable from such organizations. One means by which nonprofit organizations can address this issue of accountability, and present themselves to the public as financially sound and worthy of receiving donations, is through their annual financial statements. As accounting practices have changed over time, it has been essential for religious/charitable and other nonprofit organizations to present a financial image in keeping with that which is valued and esteemed by society. They may have a “sacred” agenda, but in a changing environment where attitudes to religion and religious organizations have changed, where social problems abound and the need for their services is increasing, where philanthropy is rapidly becoming an industry, and government funding is increasingly tied to performance, nonprofit organizations have had to adopt “secular” accounting practices in order to survive. Borrowed from the corporate world, these accounting practices are in the process of being institutionalized into the nonprofit sector, as an aid to ensuring financial survival. This paper has as its focus one of two Australian divisions of an international religious/charitable organization. It was the subject of a twelve month study. The division relies heavily on the general public for donations, works hard to increase corporate sponsorship, and also depends on the government for funding. The organization has responded to society’s demands for more financial accountability by presenting financial statements based on accrual accounting and in conformity with generally accepted accounting principles. While the production of an image-enhancing report has been achieved, the cost has been substantial, not just financially, but in organizational, personnel and cultural terms. Given that world-wide, nonprofit organizations are operating in a similar environment, there will be many such organizations undergoing similar changes in their style of financial reporting. Based on this case, these transitions are likely also to be painful, but perceived as necessary, with the benefits being in terms of image rather than technical usefulness
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