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

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

The effect of funding changes on public sector non-profit organisations: the case of Bushcare NSW

Research into non-profit organisations abounds, but public sector non-profit organisations have been neglected. Recent funding incentives have led to significant changes in the market environment for such organisations. This study describes market changes and explores the reactions of one environmental public sector non-profit organisation, Bushcare NSW, to these changes. This paper contends that, within this institutional environment, non-profit organisations more successful in attracting large amounts of external funding have better administrative structures in place, whereas those less successful find themselves confronted with burdensome administrative duties. Neo-institutional theory provides a theoretical basis for this empirical investigation. Funding changes have had a major impact on Bushcare organisations, those more successful in attracting grants reporting significantly fewer recent administrative changes

Investigating iternational accounting standard setting: the black box of IFRS 6

This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its Issues Paper, the IASB recommended that the successful efforts method be mandated for pre-production costs, eliminating the choice previously available between full cost and successful efforts methods. In spite of the endorsement of this view by a majority of the constituents who responded to the Issues Paper, the final outcome changed nothing, with choice being retained. A compelling explanation of this disparity between the visible inputs and outputs of the standard setting process is the existence of a “black box”, in which powerful extractive industries entities and coalitions covertly influenced the IASB to secure their own ends and ensure that the status quo was maintained

Geometric frustration and concerted migration in the superionic conductor barium hydride

Authors would like to thank the ISIS Facility Development Studentship for funding this work. Additionally, I would like to thank ISIS Neutron and Muon Source for providing the beam time to collect all the scattering data presented in this paper. Finally, I would like to thank the Crockett Scholarship for supporting my studies. For the purpose of open access, the author has applied a Creative Commons Attribution (CC BY) license to any Accepted Author Manuscript version arising.Ionic conductivity is a phenomenon of great interest, not least because of its application in advanced electrochemical devices such as batteries and fuel cells. While lithium, sodium, and oxide fast ion conductors have been the subjects of much study, the advent of hydride (H–) ion fast conductors opens up new windows in the understanding of fast ion conduction due to the fundamental simplicity of the H– ion consisting of just two electrons and one proton. Here we probe the nature of fast ion conduction in the hydride ion conductor, barium hydride (BaH2). Unusually for a fast ion conductor, this material has a structure based upon a close-packed hexagonal lattice, with important analogues such as BaF2 and Li2S. We elucidate how the structure of the high temperature phase of BaH2 results in a disordered hydride sublattice. Furthermore, using novel combined quasi-elastic neutron scattering (QENS) and electrochemical impedance spectroscopy (EIS) we show how the high energy ions interact to create a concerted migration that results in macroscopic superionic conductivity via an interstitialcy mechanism.Publisher PDFPeer reviewe

Selective Loss of Wild-Type p16INK4a Expression in Human Nevi

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The information needs of people living with ankylosing spondylitis: a questionnaire survey

<p>BACKGROUND:Today, health care is patient-centred with patients more involved in medical decision making and taking an active role in managing their disease. It is important that patients are appropriately informed about their condition and that their health care needs are met. We examine the information utilisation, sources and needs of people with ankylosing spondylitis (AS).</p> <p>METHODS: Participants in an existing AS cohort study were asked to complete a postal or online questionnaire containing closed and open-ended questions, regarding their information access and needs. Participants were stratified by age and descriptive statistics were performed using STATA 11, while thematic analysis was performed on open-ended question narratives. Qualitative data was handled in Microsoft Access and explored for emerging themes and patterns of experiences.</p> <p>RESULTS: Despite 73% of respondents having internet access, only 49% used the internet to access information regarding AS. Even then, this was only infrequently. Only 50% of respondents reported accessing written information about AS, which was obtained mainly in specialist clinics. Women were more likely than men to access information (63% (women) 46% (men)) regardless of the source, while younger patients were more likely to use online sources. The main source of non-written information was the rheumatologist. Overall, the respondents felt there was sufficient information available, but there was a perception that the tone was often too negative. The majority (95%) of people would like to receive a regular newsletter about AS, containing positive practical and local information. Suggestions were also made for more information about AS to be made available to non-specialist medical professionals and the general public.</p> <p>CONCLUSIONS: There appears to be sufficient information available for people with AS in the UK and this is mostly accessed by younger AS patients. Many patients, particularly men, choose not to access AS information and concerns were raised about its negative tone. Patients still rely on written and verbal information from their specialists. Future initiatives should focus on the delivery of more positive information, targeting younger participants in particular and increasing the awareness in the general population and wider non-specialist medical community.</p&gt

Patient perspectives of managing fatigue in ankylosing spondylitis, and views on potential interventions: a qualitative study

<p>Background: Fatigue is a major component of living with ankylosing spondylitis (AS), though it has been largely over-looked, and currently there are no specific agreed management strategies.</p> <p>Methods: This qualitative exploratory study involved participants who are members of an existing population-based ankylosing spondylitis (PAS) cohort. Participants residing in South West Wales were invited to participate in a focus group to discuss; (1) effects of fatigue, (2) self-management strategies and (3) potential future interventions. The focus groups were audio-recorded and the transcripts were analysed using thematic analysis.</p> <p>Results: Participants consisted of 3 males/4 females (group 1) and 4 males/3 females (group 2), aged between 35 and 73 years (mean age 53 years). Three main themes were identified: (1) The effects of fatigue were multi-dimensional with participants expressing feelings of being ‘drained’ (physical), ‘upset’ (emotional) and experiencing ‘low-mood’ (psychological); (2) The most commonly reported self-management strategy for fatigue was a balanced combination of activity (exercise) and rest. Medication was reluctantly taken due to side-effects and worries over dependency; (3) Participants expressed a preference for psychological therapies rather than pharmacological for managing fatigue. Information on Mindfulness-Based Stress Reduction (MBSR) was received with interest, with recommendations for delivery in a group format with the option of distance-based delivery for people who were not able to attend a group course.</p> <p>Conclusions: Patients frequently try and manage their fatigue without any formal guidance or support. Our research indicates there is a need for future research to focus on psychological interventions to address the multi-faceted aspects of fatigue in AS.</p&gt

Are there interactional differences between telephone and face-to-face psychological therapy? : A systematic review of comparative studies

Background Despite comparable clinical outcomes, therapists and patients express reservations about the delivery of psychological therapy by telephone. These concerns centre around the quality of the therapeutic relationship and the ability to exercise professional skill and judgement in the absence of visual cues. However, the empirical evidence base for such perceptions has not been clearly established. Methods We conducted a systematic review to establish what is known empirically about interactional differences between psychotherapeutic encounters conducted face-to-face vs. by telephone. Results The review identified 15 studies that used situated, comparative approaches to exploring interactional aspects of telephone and face-to-face psychological therapy. These studies revealed evidence of little difference between modes in terms of therapeutic alliance, disclosure, empathy, attentiveness or participation. However, telephone therapy sessions were significantly shorter than those conducted face-to-face. Limitations We identified only a small number of heterogeneous studies, many of which used non-randomised, opportunity samples and did not use validated measures to assess the constructs under investigation. Disparate therapeutic modalities were used across studies and samples included both clinically diagnosed and non-clinical populations. Conclusions Available evidence suggests a lack of support for the viewpoint that the telephone has a detrimental effect on interactional aspects of psychological therapy. The challenge for clinical practice is to translate this evidence into a change in practitioner and patient attitudes and behaviours. In order to do so, it is important to understand and address the breadth of factors that underpin ongoing ambivalence towards the telephone mode, which pose a barrier to wider implementation

Centromere Protein B Null Mice are Mitotically and Meiotically Normal but Have Lower Body and Testis Weights

CENP-B is a constitutive centromere DNA-binding protein that is conserved in a number of mammalian species and in yeast. Despite this conservation, earlier cytological and indirect experimental studies have provided conflicting evidence concerning the role of this protein in mitosis. The requirement of this protein in meiosis has also not previously been described. To resolve these uncertainties, we used targeted disruption of the Cenpb gene in mouse to study the functional significance of this protein in mitosis and meiosis. Male and female Cenpb null mice have normal body weights at birth and at weaning, but these subsequently lag behind those of the heterozygous and wild-type animals. The weight and sperm content of the testes of Cenpb null mice are also significantly decreased. Otherwise, the animals appear developmentally and reproductively normal. Cytogenetic fluorescence-activated cell sorting and histological analyses of somatic and germline tissues revealed no abnormality. These results indicate that Cenpb is not essential for mitosis or meiosis, although the observed weight reduction raises the possibility that Cenpb deficiency may subtly affect some aspects of centromere assembly and function, and result in reduced rate of cell cycle progression, efficiency of microtubule capture, and/or chromosome movement. A model for a functional redundancy of this protein is presented

Spatial and Temporal Occurrence of Blue Whales off the U.S. West Coast, with Implications for Management

Mortality and injuries caused by ship strikes in U.S. waters are a cause of concern for the endangered population of blue whales (Balaenoptera musculus) occupying the eastern North Pacific. We sought to determine which areas along the U.S. West Coast are most important to blue whales and whether those areas change inter-annually. Argos-monitored satellite tags were attached to 171 blue whales off California during summer/early fall from 1993 to 2008. We analyzed portions of the tracks that occurred within U.S. Exclusive Economic Zone waters and defined the ‘home range’ (HR) and ‘core areas’ (CAU) as the 90% and 50% fixed kernel density distributions, respectively, for each whale. We used the number of overlapping individual HRs and CAUs to identify areas of highest use. Individual HR and CAU sizes varied dramatically, but without significant inter-annual variation despite covering years with El Niño and La Niña conditions. Observed within-year differences in HR size may represent different foraging strategies for individuals. The main areas of HR and CAU overlap among whales were near highly productive, strong upwelling centers that were crossed by commercial shipping lanes. Tagged whales generally departed U.S. Exclusive Economic Zone waters from mid-October to mid-November, with high variability among individuals. One 504-d track allowed HR and CAU comparisons for the same individual across two years, showing similar seasonal timing, and strong site fidelity. Our analysis showed how satellite-tagged blue whales seasonally used waters off the U.S. West Coast, including high-risk areas. We suggest possible modifications to existing shipping lanes to reduce the likelihood of collisions with vessels