‘MONEY POURING OUT OF ITS EARS’: ON THE TAXATION OF REALLY PROFITABLE NON-PROFIT ORGANISATIONS IN AUSTRALIA

Under current law Australia appears to be a tax haven for certain non-governmental institutions. Millions of ordinary business income may go untaxed and the deductibility for donations is unlimited – both are very generous tax measures in an international context. The basic problems of most Australian non-profit organisations are not taxation; it is their non-profit status and lack of funds. Anybody interested in the non-governmental sector should be willing to face the question: What is an equitable tax treatment? The short-term tactic of ducking the question may not be the best or most beneficial long-term strategy.     

Urban bird community composition influenced by size of urban green spaces,presence of native forest,and urbanization

Urban Ecosystems - Understanding what determines wildlife species richness and community composition in urban green spaces is important for wildlife management and urban planning. Numerous studies...     

Social functioning and mental health among children who have been living in kinship and non‐kinship foster care: results from an 8‐year follow‐up with a Norwegian sample

Studies have shown relatively high rates of emotional and behavioural problems among children living in out‐of‐home care. This study reports the prevalence of social problems at an 8‐year follow‐up for a group of children/young adults. Predictors for prevalence and change in emotional and behavioural problems at the follow‐up are examined. A prospective cohort design with 233 children who had been living in foster care was used. Forty‐eight per cent (n = 111) of those interviewed at baseline were located and interviewed at follow‐up. Mean age was 17.4 (standard deviation = 2.9) years. Mental health symptomatology was measured with Child Behaviour Checklist and Adult Self‐Report. Linear and generalized mixed model analyses were used. Changes in internalizing and externalizing problems from baseline to follow‐up was associated with gender. Boys showed more problems at a young age, whereas girls developed more problems later. Predictors for social problems at follow‐up were mental health at baseline, kinship care and care placement away from the local community.     

Integrating ergonomics in design processes: a case study within an engineering consultancy firm

This paper reports on a case study within an engineering consultancy firm, where engineering designers and ergonomists were working together on the design of a new hospital sterile processing plant. The objective of the paper is to gain a better understanding of the premises for integrating ergonomics into engineering design processes and how different factors either promote or limit the integration. Based on a grounded theory approach a model illustrating these factors is developed and different hypotheses about how these factors either promote and/or limit the integration of ergonomics into design processes is presented along with the model.     

Intermediary objects in the workspace design process: means of experience transfer in the offshore sector

The aim of this paper is to discuss the use of intermediary objects in the workspace design process of offshore accommodations module. The integration of ergonomics in the design process can lead to better work conditions, more effectiveness in the work process and less health and safety issues. Moreover, it is more efficient in terms of cost if ergonomics is considered from the initial phases of the project, as the potential costs of the redesign, the possible losses and the down-time in the operation of the platform would be more increased. The goal, then, is to discuss the integration of ergonomics and users involvement in the design process of accommodations modules, focusing on the transfer of information from reference situations by the use of intermediary objects during the process. In this paper we will present two tools developed to be used as intermediary object(s) aiming at transferring the experience from the use to the design in the specific field of offshore accommodations module.     

From management to leadership: a shift towards understanding the organizational complexity of multidisciplinary collaboration

Multidisciplinary collaboration is central to modern social welfare organizations, yet knowledge about the organizational context of collaboration is scarce. The study objective was to establish multidisciplinary collaboration by designing an organizational field study. The aim of this article is to explore managerial roles and perspectives during an organizational process of developing multidisciplinary collaboration. Eighteen management meetings, held during a two-year period, are analysed. The analysis reveals that the management gradually grasps the complexity of multidisciplinary collaboration; negotiations on the concept are ongoing while their point of view changes from distant to involved. The management takes leadership towards multidisciplinary collaboration through a series of legitimacy-related negotiations, illustrating the organizational and managerial contexts of multidisciplinary collaboration as well as introducing it as a new type of managerial task.     

"He's a big old girl!" Negotiation by gender inversion in gay men's speech

On the basis of participant observation in the gay communities of San Francisco, Paris and Oslo, this article charts a pattern of gender inversion in the negotiation of identities and social relations that can be related to an international gay culture. The use of gender inversion in gay men's speech is seen as evidence of the discursive construction of specific generic identities whose capacity to carry meaning is dependent on conventional categories of gender.     

Imposing the Regular Ultra Passum law in DEA models

Recently there has been some discussion in the literature concerning the nature of scale properties in the Data Envelopment Model (DEA). It has been argued that DEA may not be able to provide reliable estimates of the optimal scale size. We argue in this paper that DEA is well suited to estimate optimal scale size, if DEA is augmented with two additional maintained hypotheses which imply that the DEA-frontier is consistent with smooth curves along rays in input and in output space that obey the Regular Ultra Passum (RUP) law, i.e. monotonically decreasing scale elasticities. A necessary condition for a smooth curve passing through all vertices to obey the RUP-law is presented. If this condition is satisfied then upper and lower bounds for the marginal product at each vertex are presented. It is shown that any set of feasible marginal products will correspond to a smooth curve passing through all points with a monotonic decreasing scale elasticity. The proof is constructive in the sense that an estimator of the curve is provided with the desired properties. A typical DEA based return to scale analysis simply reports whether or not a DMU is at the optimal scale based on point estimates of scale efficiency. A contribution of this paper is that we provide a method which allows us to determine in what interval optimal scale is located.