Description:
Invasive sambar deer (Rusa unicolor) are having significant detrimental impacts on natural environments in south-eastern Australia. Little, however, is known about their ecology, limiting evidence-based management strategies directed at reducing deer impacts. Genetic data, generated from DNA isolated from deer scats, can be used to fill ecological knowledge gaps. This study outlines a non-invasive genetic sampling strategy by which good-quality DNA from a single deer scat can be used to determine (1) species of origin, (2) sex and (3) a unique DNA profile. DNA from deer tissue and sambar deer scat samples were used to develop and optimise molecular methods to collect reliable genetic information. A DNA toolbox is presented that describes how to find, collect and store scat samples, isolate DNA and use molecular markers to generate informative genetic data. Generating genetic data using this approach will support studies aimed at acquiring ecological knowledge about sambar deer. Such knowledge will be critical for developing evidence-based recommendations to improve on-ground management decisions for sambar deer.
Description:
Invasive sambar deer (Rusa unicolor) are having significant detrimental impacts on natural environments in south-eastern Australia. Little, however, is known about their ecology, limiting evidence-based management strategies directed at reducing deer impacts. Genetic data, generated from DNA isolated from deer scats, can be used to fill ecological knowledge gaps. This study outlines a non-invasive genetic sampling strategy by which good-quality DNA from a single deer scat can be used to determine (1) species of origin, (2) sex and (3) a unique DNA profile. DNA from deer tissue and sambar deer scat samples were used to develop and optimise molecular methods to collect reliable genetic information. A DNA toolbox is presented that describes how to find, collect and store scat samples, isolate DNA and use molecular markers to generate informative genetic data. Generating genetic data using this approach will support studies aimed at acquiring ecological knowledge about sambar deer. Such knowledge will be critical for developing evidence-based recommendations to improve on-ground management decisions for sambar deer.
Description:
The objective of the research project is to contribute to the understanding of the auditing profession in Vietnam. In particular, it provides information on the challenges facing auditors in an emerging economy where economic transformation is in progress and where auditing, as a profession, is under development. Auditors operate in an environment of conflicting priorities where they must maintain independence and objectivity in discharging their responsibilities to stakeholders and society. In Vietnam, the audit profession only came into existence in 1986 when the country embarked on its new economic model. Whilst studies have been conducted on the status of current accounting practice in Vietnam, studies regarding the audit profession have been limited. In this research project an examination of the issues affecting audit quality in Vietnam are investigated and suggestions for changes to address the deficiencies are made. In particular, the project focuses on the relevance and appropriateness of the education of auditors. A national survey of accountants, auditors and accounting academics in Vietnam was undertaken. The survey results indicate that in Vietnam there are deficiencies in audit practices over and above those commonly observed in other countries. These deficiencies are the result of the unique history of Vietnam, the current stage of economic development and the education system for auditors. From an auditing perspective, the slow adaptation of the education system to the new economic environment is having negative effects on accounting graduates and their employment prospects. Although inadequate training was identified as the single most important factor affecting audit quality, the ineffective enforcement regime was also a contributing factor. This research project indicates that there is a need for an overhaul of the current education system in Vietnam and for universities to develop an accounting and auditing curriculum that meets the needs of employers while complying with government’s education objectives and international standards of auditing and accounting.
Description:
The objective of the research project is to contribute to the understanding of the auditing profession in Vietnam. In particular, it provides information on the challenges facing auditors in an emerging economy where economic transformation is in progress and where auditing, as a profession, is under development. Auditors operate in an environment of conflicting priorities where they must maintain independence and objectivity in discharging their responsibilities to stakeholders and society. In Vietnam, the audit profession only came into existence in 1986 when the country embarked on its new economic model. Whilst studies have been conducted on the status of current accounting practice in Vietnam, studies regarding the audit profession have been limited. In this research project an examination of the issues affecting audit quality in Vietnam are investigated and suggestions for changes to address the deficiencies are made. In particular, the project focuses on the relevance and appropriateness of the education of auditors. A national survey of accountants, auditors and accounting academics in Vietnam was undertaken. The survey results indicate that in Vietnam there are deficiencies in audit practices over and above those commonly observed in other countries. These deficiencies are the result of the unique history of Vietnam, the current stage of economic development and the education system for auditors. From an auditing perspective, the slow adaptation of the education system to the new economic environment is having negative effects on accounting graduates and their employment prospects. Although inadequate training was identified as the single most important factor affecting audit quality, the ineffective enforcement regime was also a contributing factor. This research project indicates that there is a need for an overhaul of the current education system in Vietnam and for universities to develop an accounting and auditing curriculum that meets the needs of employers while complying with government’s education objectives and international standards of auditing and accounting.
Description:
Physicochemical characteristics of three type biodiesel feedstock and diesel engine parameters fuelled with graphene oxide (GO) nanoparticles addition in diesel/biodiesel blends have been investigated. Three types of oilseeds, namely Evening primrose (Oenothera lamarckiana), the fruit of Tree of heaven (Ailanthus altissima) and Camelina (Camelina sativa), were selected as suitable resources for Iran. The result showed that the Tree of heaven contains 38% oil which is higher than the Evening primrose (26%) and Camelina (29%). Physicochemical properties of the oils showed that the viscosity of the Camelina oilseeds was less than the Tree of heaven oilseeds and Evening primrose oilseeds. Therefore, in terms of viscosity, the Camelina oilseeds is preferable. Experimental results showed that the biodiesel from all three types of oilseeds are consistent with the ASTM biodiesel standards. However, Camelina biodiesel has better physicochemical properties than another feedstock. Therefore, biodiesel of Camelina oil can be an appropriate alternative to diesel fuels in Iran. Performance and emission parameters of diesel engine fuelled with graphene oxide (GO) nanoparticles addition in three biodiesel resources compared with diesel. A reduction in UHCs, CO, and BSFC with a penalty of increased NOx emissions was realized with all graphene oxide (GO) nanoparticles addition in diesel/biodiesel blends. Also, with Camelina biodiesel, the power increased.
Description:
Introduction: Emergency nurses are at risk of compassion fatigue. Compassion fatigue caused by exposure to suffering may compromise the individual's personal wellbeing and reduce work efficiency. Methods: A quantitative cross-sectional survey with open responses was conducted using the Professional Quality of Life: Compassion Satisfaction and Compassion Fatigue (ProQOL) scale and open-ended questions. Responses from a convenience sample of 86 nurses from two hospital emergency departments in Victoria, Australia, were analysed. Results: The median score for Compassion Satisfaction was 78% with all nurses reporting average to high scores. Most had average levels of Compassion Fatigue: Burnout median score was 53% and Secondary Traumatic Stress median score 49%. No statistically significant correlation was found between scales nor with influencing demographic characteristics. A qualification in emergency nursing was predictive of Compassion Satisfaction. Six descriptive job-associated factors contributed to nurses' stress: human resources, the organisation, job-specific components, patient mix and professional and personal components. Conclusion/s: Average to high levels of Compassion Satisfaction and low to average levels of Compassion Fatigue were found in emergency nurses. Issues contributing to stress were work and role related. An understanding of these stressors may help nurses and nurse managers to ameliorate emergency nurses' levels of stress and help limit staff burnout.