Volunteer Involving Organisations: Governance, Funding and Management in Western Australia in 2009 - Companion Report

This report analyses the online survey results from three separate but interrelated issues affecting not-for-profit organisations. The first area is governance structures and practices; the second concerns funding activities and entrepreneurial endeavours; and, the third area focuses on practices affecting managers of volunteers. The intention behind this online survey was to do an initial 'mapping' of the key issues in the Western Australian not-for-profit (NFP) sector. There are significant pressures (both external and internal) being exerted in the third sector in relation to notions of transparency, accountability and value-for-money, These research outcomes will now be followed up by more detailed qualitative case study research to investigate these issues fully. These initial findings are, therefore, exploratory in nature

Can Green Walls Reduce Outdoor Ambient Particulate Matter, Noise Pollution and Temperature?

Green walls have previously demonstrated the capacity to reduce particulate matter (PM), noise pollution, and temperature conditions in manipulative experiments and computational models. There is, however, minimal evidence that green walls can influence ambient environmental conditions, especially taking into account the variable environmental conditions encountered in situ. The aim of this paper was to determine if green walls have a quantitative effect on ambient air quality in an urban environment. Ambient PM, noise, and temperature were recorded at 12 green wall and adjacent reference wall locations across a dense urban centre, over a 6-month period. The results indicated that PM levels and temperature did not significantly differ between the green wall and reference wall sites. Ambient noise at the green wall sites, however, was significantly lower than at the reference wall locations. It is suggested that mechanically assisted, or 'active' green wall systems may have a higher PM and temperature reduction capacity, and if so, they will be more valuable for installation in situ compared to standard passive systems, although this will require further research

Airborne particulate matter accumulation on common green wall plants

© 2019, © 2019 Taylor & Francis Group, LLC. In order to better design greening systems for effective particulate matter (PM) removal, it is important to understand the impact leaf traits have on PM deposition. There are however, inconsistences amongst the leaf traits that have previously been correlated with PM accumulation. The aim of this paper was to identify vegetation characteristics of green wall plants that were associated with the accumulation of particulate matter. To determine patterns associated with different leaf morphologies, eleven common ornamental plant species were sampled across 15 sites, over a 6 month duration. PM deposition was determined gravimetrically and its associated size fractions determined microscopically. Linear mixed models were used to identify statistical patterns relating to differences in PM deposition across plant species. PM deposition and the relative frequencies of particle size fractions were found to be statistically different among species, sites and months. Green wall plants were shown to be effective at PM accumulation as all of the assessed plant species had equivalent PM removal efficiency, with minimal evidence of influential leaf characteristics that could enhance PM removal

Designing a Combined Reporting Regime for a State Corporate Income Tax: A Case Study of Louisiana

This article presents a plan for revitalizing the Louisiana corporate income tax through the adoption of a combined reporting regime. Our plan would require affiliated companies engaged in a unitary business in the State to pay their Louisiana income tax based on an apportioned share of their combined income. Combined reporting is the only effective way for any state to impose a fair and uniform corporation income tax on multistate and multinational enterprises and to gain or maintain control over its own tax base. The current Louisiana corporate income tax is subject to abuse through tax planning techniques that are very familiar to members of the tax-avoidance community. California and other states that have adopted combined reporting have demonstrated that combined reporting fairly and effectively responds to most of these common tax avoidance techniques. Part II, below, discusses the potential benefits inuring to Louisiana from adopting a combined reporting regime. Those benefits are not mere speculation. California has been operating a combined reporting system successfully for nearly seven decades. In brief, the benefits are a uniform treatment of corporate groups without regard for differences in their organizational structure, a strong bulwark against the use of tax-haven jurisdictions to avoid state taxation, a significant reduction in administrative burdens on the tax department and on complying taxpayers, and the removal of the competitive disadvantage currently imposed on local firms that are unable to engage in cross-border tax-avoidance. In Part III, we address some basic issues in the design of an effective combined reporting regime. One of the important features of combined reporting is the use of a formula to apportion the unitary business income of a unitary enterprise between Louisiana and the rest of the relevant universe. Louisiana already uses formulary apportionment in its current corporate tax system. To operate a combined reporting regime, however, Louisiana must apply that formula not to the separate income of each corporation but to the combined income of a corporate group engaged in a unitary business in Louisiana. Yielding to political realities, we recommend that Louisiana offer companies a water?s edge election that would allow them to exclude from their combined report the income derived by certain foreign affiliates that do not have an obvious close tie to the unitary business conducted in Louisiana. Part IV addresses a variety of technical issues that Louisiana should address when adopting a combined reporting regime. We offer our views on how those issues should be resolved, drawing, when appropriate, on the experience of other combined-reporting states. Some of these issues relate to potential transition problems. Other issues relate to practical problems of assessing and collecting a tax from corporations operating in Louisiana on income that is computed by reference to the combined income of a unitary group

Applications of micro-fluidic platforms integrating packed stationary phases

To design and fabricate novel centrifugal micro-fluidic platforms integrating packed stationary phases for solid-phase micro-extraction in a wide range of (bio)analytical applications. To design and fabricate novel micro-fluidic platforms integrating packed stationary phases capable of withstanding significant high pressures

Violence toward nurses, the work environment, and patient outcomes

Purpose: To relate nurses' self-rated perceptions of violence (emotional abuse, threat, or actual violence) on medical-surgical units to the nursing working environment and to patient outcomes.Design: Cross-sectional collection of data by surveys and primary data collection for 1-week periods on 94 nursing wards in 21 hospitals in two states of Australia.Methods: Nursing Work Index-Revised (NWI-R); Environmental Complexity Scale (ECS) PRN-80 (a measure of patient acuity); and a nursing survey with three questions on workplace violence; combined with primary data collection for staffing, skill mix, and patient outcomes (falls, medication errors).Findings: About one third of nurses participating (N=2,487, 80.3% response rate) perceived emotional abuse during the last five shifts worked. Reports of threats (14%) or actual violence (20%) were lower, but there was great variation among nursing units with some unit rates as high as 65%. Reported violence was associated with increased ward instability (lack of leadership; difficult MD and RN relationships). Violence was associated with unit operations: unanticipated changes in patient mix; proportion of patients awaiting placement; the discrepancy between nursing resources required from acuity measurement and those supplied; more tasks delayed; and increases in medication errors. Higher skill mix (percentage of registered nurses) and percentage of nurses with a bachelor of science in nursing degrees were associated with fewer reported perceptions of violence at the ward level. Intent to leave the present position was associated with perceptions of emotional violence but not with threat or actual assault.Conclusions: Violence is a fact of working life for nurses. Perceptions of violence were related to adverse patient outcomes through unstable or negative qualities of the working environment. Perceptions of violence affect job satisfaction.Clinical Relevance: In order to manage effectively the delivery of nursing care in hospitals, it is essential to understand the complexity of the nursing work environment, including the relationship of violence to patient outcomes. © 2009 Sigma Theta Tau International

Supersonic combustion ramjet propulsion experiments in a shock tunnel

Measurements have been made of the propulsive effect of supersonic combustion ramjets incorporated into a simple axisymmetric model in a free piston shock tunnel. The nominal Mach number was 6, and the stagnation enthalpy varied from 2.8 MJ kg(exp -1) to 8.5 MJ kg(exp -1). A mixture of 13 percent silane and 87 percent hydrogen was used as fuel, and experiments were conducted at equivalence ratios up to approximately 0.8. The measurements involved the axial force on the model, and were made using a stress wave force balance, which is a recently developed technique for measuring forces in shock tunnels. A net thrust was experienced up to a stagnation enthalpy of 3.7 MJ kg(exp -1), but as the stagnation enthalpy increased, an increasing net drag was recorded. pitot and static pressure measurements showed that the combustion was supersonic. The results were found to compare satisfactorily with predictions based on established theoretical models, used with some simplifying approximations. The rapid reduction of net thrust with increasing stagnation enthalpy was seen to arise from increasing precombustion temperature, showing the need to control this variable if thrust performance was to be maintained over a range of stagnation enthalpies. Both the inviscid and viscous drag were seen to be relatively insensitive to stagnation enthalpy, with the combustion chambers making a particularly significant contribution to drag. The maximum fuel specific impulse achieved in the experiments was only 175 sec., but the theory indicates that there is considerable scope for improvement on this through aerodynamic design

Nonprofit governance: The shape of board organisation communication

This qualitative study investigated corporate governance and management practices, with a particular focus on communications between the board and senior management, in two disability service organisations in the nonprofit sector. Fifteen interviewees participated across the two case studies and their insights and contributions were thematically analysed. Among the key findings was a significant contrast in communication processes across the two organisations. In one, communications were tightly controlled by the CEO (hourglass-shaped approach) and, in the second, there was a more accessible communication process between the board and senior management. This paper explores these two communication models

Scramjets and Shock Tunnels: The Queensland Experience

This article reports on the use of a shock tunnel to study the operation of scramjet powered configurations at sub-orbital velocities above 2 km/s. Thrust, as given by a net thrust equation, is used as a figure of merit throughout the study. After a short description of the shock tunnel used and its operating characteristics, experiments on the combustion release of heat in a constant area duct with hydrogen fuel are reviewed. The interaction between heat release in the combustion wake and the walls of the duct produced pressure distributions which followed a binary scaling law, and indicated that the theoretically expected heat release could be realized in practice, albeit with high pressure or long combustion ducts. This heat release, combined with attainable thrust nozzle characteristics and a modest level of configuration drag, indicated that positive thrust levels could be obtained well into the sub-orbital range of velocities. Development of a stress wave force balance for use in shock tunnels allowed the net thrust generated to be measured for integrated scramjet configurations and, although the combination of model size and shock tunnel operating pressure prevented complete combustion of hydrogen, the cruise condition of zero net thrust was achieved at 2.5 km/s with one configuration, while net thrust was produced with another configuration using an ignition promoter in hydrogen fuel. Nevertheless, the combination of boundary layer separation induced inlet choking and limited operating pressure levels prevented realization of the thrust potential of the fuel. This problem may be alleviated by recent increases in the shock tunnel operating pressures, and by promising research involving inlet injection of the fuel. Research on the drag component of the net thrust equation resulted from the development of a fast response skin friction gauge. It was found that existing theories of turbulent boundary skin friction predicted the skin friction when combustion of hydrogen occurred outside the boundary layer, but combustion within the boundary layer dramatically reduced the skin friction. Finally, for the first time in the world, supersonic combustion was produced in a free flight experiment. This experiment validated shock tunnel results at stagnation enthalpies near 3 MJ/k

Centrifugally-driven sample extraction, preconcentration and purification in microfluidic compact discs

Centrifugally driven micro-fluidic discs (µ-CDs) have attracted significant interest within the analytical science community over the last decade, primarily being focused on the potential of such platforms for performing parallel and/or multiplex biological assays and further application in biomedical diagnostics. More recently, µ-CD based devices have also been applied to environmental analysis as platforms for multi-sample extraction and transportation, prior to off-disc analysis in the laboratory. Therefore, this review critically summarises recent developments with µ-CD platforms for sample extraction, preconcentration, fractionation and purification in bioanalytical and environmental applications. In addition to also summarising the 10 common methods employed in the fabrication of µCD platforms, as applications of µ-CDs in sample extraction are generally based on enclosed series of extraction phases/micro-columns, the preparation of these stationary phases in micro-fluidic channels embedded in µ-CDs is also discussed