Journal articles on the topic 'Value added Australia'
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Tenardi, Riki, and Titi Muswati Putranti. "Administration Of E-Invoicing Value Added Tax(Comparative Study between Indonesia and Australia)." Jurnal Manajemen Pelayanan Publik 4, no. 1 (August 28, 2020): 1. http://dx.doi.org/10.24198/jmpp.v4i1.27755.
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Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.
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Lin, Yu Cheng, Hyunbum Cho, and Chyi Lin Lee. "The value-added role of sector-specific REITs in Australia." Pacific Rim Property Research Journal 25, no. 1 (January 2, 2019): 49–72. http://dx.doi.org/10.1080/14445921.2019.1610593.
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DE LA FERIA, RITA, and MICHAEL WALPOLE. "OPTIONS FOR TAXING FINANCIAL SUPPLIES IN VALUE ADDED TAX: EU VAT AND AUSTRALIAN GST MODELS COMPARED." International and Comparative Law Quarterly 58, no. 4 (October 2009): 897–932. http://dx.doi.org/10.1017/s0020589309001560.
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AbstractThe taxation of financial services is one of the most vexing aspects of a Value Added Tax (VAT). Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions. As a result, most jurisdictions, including the EU, simply exempt financial services from VAT. Treating financial services as exempt, however, gives rise to significant legal and economic distortions. Consequently, a few countries have in recent years attempted an alternative VAT approach to financial services. Amongst these is Australia, which in 2000 introduced a Goods and Services Tax (GST) with a ‘reduced input tax credit’ system. This paper compares the current treatment of financial supplies, under a VAT-type system, in the EU and in Australia. The aim is to ascertain whether the Australian GST treatment of financial services is, as commonly thought, superior to the EU one, and consequently, whether introducing an Australian-type model should constitute a policy consideration for the EU.
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Sohal, Amrik S. "Manufacturing reorganisation at Varian Australia: A case study on value-added management." Technovation 17, no. 6 (June 1997): 329–39. http://dx.doi.org/10.1016/s0166-4972(96)00131-9.
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Deegan, Craig, and Anthony Hallam. "THE VOLUNTARY PRESENTATION OF VALUE ADDED STATEMENTS IN AUSTRALIA: A POLITICAL COST PERSPECTIVE." Accounting & Finance 31, no. 1 (May 1991): 1–21. http://dx.doi.org/10.1111/j.1467-629x.1991.tb00250.x.
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Prior, M., J. Farmer, D. J. Godden, and J. Taylor. "More than health: The added value of health services in remote Scotland and Australia." Health & Place 16, no. 6 (November 2010): 1136–44. http://dx.doi.org/10.1016/j.healthplace.2010.07.005.
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Doran, R. J. P. "COMMAND PETROLEUM—HOME AND AWAY." APPEA Journal 35, no. 1 (1995): 849. http://dx.doi.org/10.1071/aj94063.
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Recent overseas expansion has enabled Command to acquire new reserves cost effectively and gain access to world class exploration plays, but the company still calls Australia home. The evolution of the company's overseas expansion strategy can be directly attributed to specific and readily identifiable corporate characteristics. Through overseas expansion, the company has added value faster and more cost efficiently than would have been possible if its activities had been confined to Australia. Overseas expansion should not, however, be regarded as a growth panacea for other Australian oil companies. A company can only succeed by playing to its corporate strengths and not every company is genetically suited to overseas exploration.
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VAN DER ENG, PIERRE. "Turning Adversity into Opportunity: Philips in Australia, 1945-1980." Enterprise & Society 19, no. 1 (September 5, 2017): 179–207. http://dx.doi.org/10.1017/eso.2017.12.
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Philips Australia, the Australian subsidiary of Dutch MNE Philips Electronics, experienced difficulties during 1942–1943, when it came close to being nationalized as enemy property. In response, the company set out to improve its reputation in the local radio parts and electronics industry and in Australian markets. Its strategy of embedding itself in Australian society served the purpose of improving company performance and influencing the government policies that guided the rapid development of Australia’s postwar electronics industry. With this strategy, Philips Australia minimized the risks and maximized the commercial opportunities it faced. The firm localized senior management, maximized local procurement and local manufacturing, took a leading role in industry associations, engaged politically influential board members, and used marketing tools to build a strong brand and a positive public profile in Australia. However, the company became aware of the limitations of this strategy in 1973, when a new Labor government reduced trade protection. Increasing competition from Japanese electronics firms forced Philips Australia to restructure and downsize its production operations. Despite increasing reliance on imports from the parent company’s regional supply centers and efforts to specialize production on high-value added products, the firm saw its profitability and market share in Australia decrease.
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Lin, Yu-Cheng, Chyi Lin Lee, and Graeme Newell. "The added-value role of industrial and logistics REITs in the Pacific Rim region." Journal of Property Investment & Finance 38, no. 6 (June 18, 2020): 597–616. http://dx.doi.org/10.1108/jpif-09-2019-0129.
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PurposeAs significant listed property investment vehicles, industrial and logistics REITs (I&L REITs) have recently enhanced their property portfolios, often replacing the traditional industrial properties with logistic properties to gain strategic exposure to recent e-commerce trends. This paper aims to assess the investment performance of I&L REITs by assessing the significance, risk-adjusted performance and portfolio diversification benefits of I&L REITs in the Pacific Rim region from July 2011 to December 2018. The strategic property investment implications for I&L REITs are also identified.Design/methodology/approachMonthly total returns from July 2011 to December 2018 were used to analyse the risk-adjusted performance and portfolio diversification benefits for I&L REITs in the United States, Japan, Australia and Singapore. An asset allocation diagram was employed to assess the strategic role of I&L REITs in a mixed-asset portfolio in each case.FindingsI&L REITs generally possessed superior average annual returns compared with the other sub-sector REITs, stocks and bonds in the United States, Japan, Australia and Singapore between July 2011 and December 2018, with desirable portfolio diversification benefits. Importantly, a more significant role for I&L REITs was generally observed in the mixed-asset portfolio compared to the other sub-sector REITs in each of these four markets across the broad portfolio risk spectrum. This reflects I&L REITs delivering enhanced portfolio returns and offering portfolio diversification benefits in a mixed-asset portfolio in the United States, Japan, Australia and Singapore.Practical implicationsProperty investors, particularly property securities funds (PSFs) and income-oriented investors, should consider including I&L REITs in their mixed-asset portfolios, as Pacific Rim–based I&L REITs provided an attractive REIT investment sub-sector, co-existing alongside the other sub-sector REITs and major asset classes in a mixed-asset portfolio in a Pacific Rim context, as well as being a portfolio diversifier. These results confirm the added-value and strategic role of I&L REITs in a mixed-asset portfolio, seeing I&L REITs as an effective investment pathway for I&L property exposure in the Pacific Rim region.Originality/valueThis is the first study to assess the investment performance of I&L REITs in the Pacific Rim region, evaluating their significance, risk-adjusted performance and portfolio diversification benefits, and the role of I&L REITs in a mixed-asset portfolio in the United States, Japan, Australia and Singapore. More importantly, this research is the first paper to provide empirical evidence on I&L REITs, which have often transformed their traditional industrial property portfolios with increased levels of logistics property to gain exposure to recent e-commerce trends. This research enables more informed and practical property investment decision-making regarding I&L REITs and their added-value and strategic role in a mixed-asset portfolio, as well as delivering effective I&L property exposure in the Pacific Rim region, with the added benefits of liquidity, transparency and fiscal efficiency.
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Newell, Graeme, John MacFarlane, and Roger Walker. "Assessing energy rating premiums in the performance of green office buildings in Australia." Journal of Property Investment & Finance 32, no. 4 (July 1, 2014): 352–70. http://dx.doi.org/10.1108/jpif-10-2013-0061.
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Purpose – Green office buildings have recently taken on increased significance in institutional property portfolios in Australia and globally. The key issue from an institutional investor perspective is the assessment of whether green office buildings add value. Using an extensive portfolio of green office buildings, the purpose of this paper is to empirically assess the level of energy rating premiums in the property performance of green office buildings in Australia. Design/methodology/approach – Using a portfolio of over 200 green office buildings in Australia benchmarked against a comparable portfolio of non-green office buildings, the level of energy rating premiums in the property performance of green office buildings in Australia is empirically evaluated. Hedonic regression analysis is used to account for differences between specific office buildings and to explicitly identify the “pure” green effect in identifying the level of energy rating premiums in several commercial property performance characteristics (e.g. office value, rent). Findings – The empirical results show the added-value premium of the 5-star National Australian Built Environment Rating Scheme (NABERS) energy rating scheme and the Green Star scheme in the property performance of green office buildings in Australia, including office values and rents. Energy rating premiums for green office buildings are evident at the top energy ratings and energy rating discounts at the lower energy ratings. The added-value “top-end” premium of the 5-star vs 4-star NABERS energy rating category is clearly identified for the various property performance parameters, including office values and rents. Practical implications – This paper empirically determines the presence of energy rating premiums at the top energy ratings in the performance of green office buildings, as well as energy rating discounts at the lower energy ratings. This clearly highlights the added value dimension of energy efficiency in green office buildings and the need for the major office property investors to prioritise the highest energy rating to facilitate additional property performance premiums. This will also see green office buildings become the norm as the market benchmark rather than non-green office buildings. Social implications – This paper highlights energy performance premiums for green office buildings. This fits into the context of sustainability in the property industry and the broader aspects of corporate social responsibility in the property industry. Originality/value – This paper is the first published property research analysis on the detailed determination of energy rating premiums across the energy rating spectrum for green office buildings in Australia. Given the increased focus on energy efficiency and green office buildings, this research enables empirically validated and practical property investment decisions by office property investors regarding the importance of energy efficiency and green office buildings, and the priority to achieve the highest energy rating to maximise property performance premiums in office values and rents.
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Coates, Hamish. "What's the difference? A model for measuring the value added by higher education in Australia." Higher Education Management and Policy 21, no. 1 (April 20, 2009): 1–20. http://dx.doi.org/10.1787/hemp-v21-art5-en.
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Mulley, Corinne, Breno Sampaio, and Liang Ma. "South Eastern Busway Network in Brisbane, Australia: Value of the Network Effect." Transportation Research Record: Journal of the Transportation Research Board 2647, no. 1 (January 2017): 41–49. http://dx.doi.org/10.3141/2647-06.
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This paper identifies how much was added to residential land values through the provision of bus rapid transit (BRT) service in Brisbane, Queensland, Australia, with regard to increases in land values because of the BRT system itself and the value of the network effect as a result of incremental additions to the transport infrastructure, a much more common feature of Australian cities. Difference-in-differences models were employed to explore whether there were significant differences between the treatment group (properties close to busway stations) and the control group (properties not close to busway stations) with regard to housing price changes (first difference) before and after the opening of busway stations (second difference). Two types of control groups were defined by using conventional buffer methods and propensity score matching. Model results show increases in property prices because of better accessibility to busways themselves, on the one hand, and on the other hand, additions to the value of land through the network effect of access to a greater service area as the BRT network is developed. The paper reports how different methods of identifying control areas to match given treatment areas had different results and discusses the implications of these results for a literature that has a variety of methods established for research.
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Roder, David, Margaret Davy, Sid Selva-Nayagam, Sellvakumaran Paramasivam, Jacqui Adams, Dorothy Keefe, Caroline Miller, et al. "Exploring the added value of hospital-registry data for showing local service outcomes: cancers of the ovary, fallopian tube and peritoneum." BMJ Open 9, no. 2 (February 2019): e024036. http://dx.doi.org/10.1136/bmjopen-2018-024036.
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ObjectivesTo explore the added value of hospital-registry data on invasive epithelial ovarian, tubal and peritoneal cancers.DesignHistoric cohort analyses.MethodsUnadjusted and adjusted regression.SettingMajor South Australian hospitals.Participants1596 women (1984–2015 diagnoses).Results5-Year and 10-year survival was 48% and 41%, respectively, equivalent to relative survival for Australia and the USA. After adjusting for age, clinical and geographic factors, risk of ovarian cancer death was 25% lower in 2010–2015 than 1984–1989. Women generally had surgical treatment (87%) in their first round of care. This was more common for younger patients (adjusted OR (95% CIs) 0.17 (0.04 to 0.65) for 80+ vs <40 years) and earlier International Federation of Gynecology and Obstetrics stages (adjusted OR 0.48 (0.13 to 1.78) for stage IIIB/C and 0.13 (0.04 to 0.45) for stage IV vs stage IA). Most (74%) had systemic therapy, which was more common for advanced stages (adjusted ORs >15.0 for stages III and IV vs stage IA). Few (9%) had radiotherapy. Women generally had systemic therapy (74%), without difference by service accessibility and socioeconomic disadvantage, suggesting equity. However, surgery was less common for residents of the most compared with least remote areas (adjusted OR 0.49 (0.24 to 0.99)); and more common prior to adjustment in the highest versus lowest socioeconomic category (unadjusted OR 1.55 (1.01 to 2.39)), but this elevation did not apply after adjustment (adjusted OR 0.19 (0.63 to 2.25)), with the difference largely explained by stage.ConclusionsHospital-registry data add value for assessing local service delivery. Equivalent survival to Australia-wide and USA survival, and temporal gains after adjusting for stage and other patient characteristics are reassuring. Survival gains may reflect therapeutic benefits of more extensive surgery and improved chemotherapy regimens.
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Khan, Safiyya, and Anne Pedersen. "Black African Immigrants to Australia: Prejudice and the Function of Attitudes." Journal of Pacific Rim Psychology 4, no. 2 (December 1, 2010): 116–29. http://dx.doi.org/10.1375/prp.4.2.116.
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AbstractIn recent years there has been an increase in Black African immigrants to Australia; however, there is no social psychological research that directly examines community attitudes towards this group. Here, the findings of a community survey in Western Australia are reported using data collected from 184 Australian participants. We were particularly interested in prejudiced attitudes and the function of attitudes towards Black African immigrants. On prejudice, a reliable and valid instrument measuring attitudes towards Black African immigrants was constructed. On functions, the most frequently reported function of attitude was ‘value-expressive’ (‘My attitudes give expression to my values’), followed by experiential-schematic (‘Helps me to make sense of the world’) and indirect experiential-schematic (‘Media, friends and family help me to make sense of the world’). While there was no significant difference between immigrant-accepting versus immigrant-rejecting participants on the value expressive or the experiential schematic functions, rejecting participants scored higher on the indirect experiential schematic function, highlighting the salience of second-hand information. The participants' most important reason for potentiallychangingtheir own attitudes towards Black African immigrants, however, were direct experience (experiential-schematic), followed by values (value expressive) and indirect experience (indirect experiential-schematic), two functions that were equally important. Qualitative open-ended interviews about attitudes converged with these themes, and added ‘integration’ by assimilating Australian culture, and not being involved in criminal activities (which highlights again a role for the media). We discuss these findings and derive a clear direction for anti-prejudice strategies at community and government levels.
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Kawahata, Ryoji, and Yoshikazu Suzuki. "Mineral Sand as a Low Cost Source of Nanomaterials." Key Engineering Materials 317-318 (August 2006): 739–42. http://dx.doi.org/10.4028/www.scientific.net/kem.317-318.739.
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There are several TiO2-containing minerals, such as rutile (TiO2-based, typically 90-98%), leucoxene (FeTiO3-TiO2 based, typically 60-92%) and ilmenite (FeTiO3-based, 35-65% TiO2), and most of them are mined in Australia and South Africa. The 2003 world production of mineral rutile (containing highest amount of TiO2 among aforementioned TiO2-related minerals) was 346,000 tons. Although the price of TiO2-related ores have not fluctuated so much for these three years, that of high-purity TiO2 (Produced from these raw ores) tends to increase due to its activated demand. The world demand of TiO2 in FY2004 is estimated to be 4,267 kt, and will be increased by 5-7% (in price) compared with 2003 (about $7.8 billion). Currently, a large portion of TiO2 is used in pigment, however, other value-added uses such as photocatalysts have been extensively studied. The demand for value-added products with reduced cost is desired. In this report, current status of Australian mines, natural rutile production, price and quality trend, and our recent nanomaterial development are demonstrated.
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Gill., R. S. "ESSO AUSTRALIA APPROACH TO OFFSHORE SAFETY CASES." APPEA Journal 34, no. 1 (1994): 144. http://dx.doi.org/10.1071/aj93013.
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Following major incidents and a worldwide trend to a more structured approach to managing offshore safety, the Australian Government has regulated for the preparation of Safety Cases for all new offshore projects which commence design work after 1 July 1992. The Safety Case is required to demonstrate that safety management systems are adequate to ensure design, construction and operation of the installation are safe, that potential major hazards have been identified and appropriate controls are provided to ensure that risks are as low as reasonably practicable, and that adequate provision has been made for safe evacuation, escape and rescue. The safety case should be prepared using a balanced approach that results in a practical and value-added case.This paper summarises the approach adopted by Esso Australia in the preparation of safety cases for two new Bass Strait developments. It specifically covers the development of detailed internal guidelines for use in preparing safety cases, the safety case structure, content and emphasis, and includes examples to illustrate the key aspects of the Esso Australia Safety Case approach. The methodology described provides an effective means of achieving the objectives of a safety case.
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SEEMAN, OWEN D., JENNIFER J. BEARD, and LANNI ZHANG. "A new Australian species of Eotetranychus (Acari: Tetranychidae) from buck spinifex Triodia mitchelli (Poaceae), intraspecific variation in Eotetranychus, and the synonymy of Platytetranychus with Eotetranychus." Zootaxa 4324, no. 3 (September 27, 2017): 491. http://dx.doi.org/10.11646/zootaxa.4324.3.5.
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Eotetranychus spinophilus sp. nov. is described from adults and deutonymphs collected from the spinifex grass Triodia mitchelli (Poaceae) in Queensland, Australia. The species Eotetranychus sexmaculatus (Riley, 1890) is considered absent from Australia; all previous records are instead Eotetranychus queenslandicus Manson, 1967. A key to the six Australian species of Eotetranychus Oudemans, 1931 is provided. Although our new species is classified in Eotetranychus, it also resembles some species of Schizotetranychus Trägårdh, 1915. We reaffirm previous suggestions of polyphyly within Schizotetranychus and observed that the patterns of leg striae (e.g. longitudinal striae on tibiae and tarsi III–IV) may have taxonomic value within Schizotetranychus, but that such patterns are rarely included in descriptions of spider mites. We also discuss the relationships between Eotetranychus and the closely related genera Mononychellus Wainstein, 1971, Palmanychus Baker & Tuttle, 1972 and Platytetranychus Oudemans, 1931. We show that the type species of Platytetranychus, P. gibbosus Canestrini, 1889, is an incertae sedis taxon that is not a member of the Tetranychini, and for this and other reasons, we synonymise Platytetranychus with Eotetranychus. Leg setation is reported for all six Australian species and three European species of Eotetranychus. Although each species has a characteristic leg setation, variation is common, with 51% of specimens having at least one anomaly. Asymmetrical setal losses accounted for most variation (43% of specimens), but in five specimens (9%) the loss was symmetrical. Variation in the expression of setae was found mostly in setae added in the adult (21/27 variable setae), representing about two-thirds of the total 33 adult leg setae added in Eotetranychus. We therefore stress the need for multiple specimens when describing a new species, especially if species are being separated using differences in leg setation, and particularly those setae that are added in the adult life stage.
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Maxim, Maruf Rahman, and Kerstin Zander. "Green Tax Reform and Employment Double Dividend in Australia Should Australia Follow Europe’s Footsteps? A CGE Analysis." Margin: The Journal of Applied Economic Research 14, no. 4 (November 2020): 454–72. http://dx.doi.org/10.1177/0973801020953310.
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Australia has one of the highest per capita carbon emissions, and its energy sector contributes significantly to the country’s carbon emissions. Renewable energy and climate change call for a shift from fossil fuels to low-carbon technologies for energy production. Policies aiming to reduce carbon emissions are perceived by many people as leading to higher living costs, but changes in energy policies can also lead to economic gains in the presence of revenue recycling. This article applies a computable general equilibrium approach to study the effect of energy tax in the Australian economy. Four different scenarios of green tax reform (GTR) are simulated to test the employment double dividend (EDD) potential. All four scenarios simulate changes in energy tax and one of four tax revenue recycling policies including (a) value added tax reduction, (b) payroll tax reduction, (c) goods and services tax (GST) reduction and (d) a mixture of all three recycling policies. The results show strong EDD potential of GST and payroll tax reduction when used along with energy tax in a revenue-neutral GTR approach. The study also presents a comparison of an optimal EDD inducive policy design between the European and Australian GTR approaches. JEL classifications: H23, C68, H21, Q48
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Su, Chun-Hsu, Nathan Eizenberg, Dörte Jakob, Paul Fox-Hughes, Peter Steinle, Christopher J. White, and Charmaine Franklin. "BARRA v1.0: kilometre-scale downscaling of an Australian regional atmospheric reanalysis over four midlatitude domains." Geoscientific Model Development 14, no. 7 (July 12, 2021): 4357–78. http://dx.doi.org/10.5194/gmd-14-4357-2021.
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Abstract. Regional reanalyses provide a dynamically consistent recreation of past weather observations at scales useful for local-scale environmental applications. The development of convection-permitting models (CPMs) in numerical weather prediction has facilitated the creation of kilometre-scale (1–4 km) regional reanalysis and climate projections. The Bureau of Meteorology Atmospheric high-resolution Regional Reanalysis for Australia (BARRA) also aims to realize the benefits of these high-resolution models over Australian sub-regions for applications such as fire danger research by nesting them in BARRA's 12 km regional reanalysis (BARRA-R). Four midlatitude sub-regions are centred on Perth in Western Australia, Adelaide in South Australia, Sydney in New South Wales (NSW), and Tasmania. The resulting 29-year 1.5 km downscaled reanalyses (BARRA-C) are assessed for their added skill over BARRA-R and global reanalyses for near-surface parameters (temperature, wind, and precipitation) at observation locations and against independent 5 km gridded analyses. BARRA-C demonstrates better agreement with point observations for temperature and wind, particularly in topographically complex regions and coastal regions. BARRA-C also improves upon BARRA-R in terms of the intensity and timing of precipitation during the thunderstorm seasons in NSW and spatial patterns of sub-daily rain fields during storm events. BARRA-C reflects known issues of CPMs: overestimation of heavy rain rates and rain cells, as well as underestimation of light rain occurrence. As a hindcast-only system, BARRA-C largely inherits the domain-averaged bias pattern from BARRA-R but does produce different climatological extremes for temperature and precipitation. An added-value analysis of temperature and precipitation extremes shows that BARRA-C provides additional skill over BARRA-R when compared to gridded observations. The spatial patterns of BARRA-C warm temperature extremes and wet precipitation extremes are more highly correlated with observations. BARRA-C adds value in the representation of the spatial pattern of cold extremes over coastal regions but remains biased in terms of magnitude.
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Grollman, N. G. "ENVIRONMENTALLY SUSTAINABLE ENERGY FOR THE EAST ASIA/PACIFIC REGION: IMPLICATIONS AND OPPORTUNITIES FOR AUSTRALIAN OIL AND GAS EXPLORERS AND PRODUCERS." APPEA Journal 37, no. 1 (1997): 722. http://dx.doi.org/10.1071/aj96055.
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The oil and gas reserves of Australia and the East Asian region fall well short of the region's long-term requirements, even for a scenario that phases out all fossil fuels by the end of the 21st century. There is, therefore, no contradiction between vigorous exploration for oil and gas and the process of transition to renewable energy sources. However, to be an independent player in environmental policy-making, the Australian petroleum exploration industry should focus on its particular role within the energy sector as a whole, whose nature will change radically over the next several decades. This role will combine concerns over long term oil supply security with, in particular, the objective of reducing greenhouse gas emissions from oil and gas consumption to levels commensurate with Australia's international obligations. The role extends to Australian involvement in the region as a whole through the accrual of emissions credits from projects implemented jointly with developing countries. It also envisages that Australian explorers, especially those focussed on gas, will form alliances with downstream companies, power generators, appliance manufacturers and energy marketers as links in an integrated chain of operations with value added and emissions reduced at each stage. This re-orientation should lead the industry to question the extent to which its interests correspond with those of the coal and mineral industries, which do not face the same resource limitations.
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Groenewegen, P. D. "Tax Reform in Australia and New Zealand." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 93–114. http://dx.doi.org/10.1068/c060093.
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During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This major tax reform was to be accompanied, in both countries, by an abandonment of the classical system of company taxation and its replacement by a system of full imputation and the taxation of employee fringe-benefits in the hands of the employer. The tax mix switch part of the proposed tax reforms only went ahead in New Zealand, and in this paper the author investigates the reasons for this phenomenon as an exercise in the political economy of tax reform. Apart from enabling some testing of Prest's hypothesis, that there are advantages for tax reform in a country not having a federal or a written constitution, the required background to this examination is presented, by means of an outline of the fundamentals of the Australian and New Zealand tax systems, and of the proposals put forward for eventual implementation. Likewise the processes by which tax reform was achieved in the two countries are examined, and it is argued that differences in political institutional settings explain the different outcomes. The author also comments on the alternative tax reform strategies which are implicit in the proposals currently being implemented in Australia and New Zealand.
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Abbott, Malcolm, Jo Barraket, Erin I.-Ping Castellas, Kiros Hiruy, Roksolana Suchowerska, and Libby Ward-Christie. "Evaluating the labour productivity of social enterprises in comparison to SMEs in Australia." Social Enterprise Journal 15, no. 2 (May 24, 2019): 179–94. http://dx.doi.org/10.1108/sej-09-2018-0064.
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Purpose The social economy – including not-for-profits, cooperatives, mutual organisations and social enterprises – is playing a stronger role than ever in the delivery of public policy. Yet, these organisations are often anecdotally viewed as relatively inefficient providers. The purpose of this paper is to compare the profitability and labour productivity of social enterprises in the State of Victoria in Australia with that of small- and medium-sized business enterprises (SMEs) in the same state. This paper found that, although social enterprises generally generated smaller profits and, therefore, could be less profitable, their relative level of labour productivity (value added and income to labour employed) was comparable or higher than that of SMEs. This paper responds to the need for comparative insights about social enterprise performance and considers the implications of these findings for new public governance. Design/methodology/approach The social economy – including not-for-profits, cooperatives, mutual organisations and social enterprises – is playing a stronger role than ever in the delivery of public policy. Yet these organisations are often anecdotally viewed as relatively inefficient providers. Findings This paper found that, although social enterprises generally generated smaller profits and, therefore, could be less profitable, their relative level of labour productivity (value added and income to labour employed) was comparable or higher than that of SMEs. This paper responds to the need for comparative insights about social enterprise performance and considers the implications of these findings for new public governance. Originality/value This is the first work that has been done of this sort that has looked specifically at Australia circumstances.
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Katona, Laz, Phil Heath, Gary Reed, Kate Robertson, and Stephan Thiel. "Geological Survey of South Australia: The GCAS reaches another major milestone – all survey data and value-added data packages delivered!" Preview 2020, no. 205 (March 3, 2020): 19–21. http://dx.doi.org/10.1080/14432471.2020.1751782.
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Naudé, Marita. "Corporate governance, sustainable organisational development and employees as a valuable resource." Corporate Ownership and Control 6, no. 4 (2009): 556–67. http://dx.doi.org/10.22495/cocv6i4sip7.
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The aim and value added contribution of this article is threefold. Firstly, it can potentially raise awareness among board members, directors and managers regarding the importance of both attracting and retaining employees as a resource to create and maintain a competitive advantage and sustainable organisational development. Secondly, it provides insight into the perspectives of a group of employees from Australia and South Africa (as one example) regarding both the attraction and retention factors they valued. Thirdly, it provides a summary of how these insights could be used to develop strategies to increase both the attraction and retention of employees within an effective Corporate Governance (CG) and sustainable organisational development framework.
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Norton, R. M. "Nitrogen management to optimise canola production in Australia." Crop and Pasture Science 67, no. 4 (2016): 419. http://dx.doi.org/10.1071/cp15297.
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The expansion of canola production in Australia coincided with an increase in cropping intensity and a reduction in pastures and tillage. These changes mean that nitrogen (N) is often recognised as the most limiting nutrient in canola production, and is the largest single input cost for many growers. Canola responds to added N by producing larger plants that results in a longer leaf area duration, building a larger photosynthetic canopy for seed filling. Although the crop can compensate for poor early growth, a larger canopy is able to compete more effectively against weeds and helps reserve water for crop transpiration rather than soil evaporation. Nitrogen uptake is most rapid during stem elongation, and the N acquired can be remobilised to developing pods and then to seeds. Unlike wheat, N uptake can continue until drought or high temperatures prevent further assimilate supply to the reproductive apex. Data from Australian experiments that measured N uptake over the whole growth period showed that each tonne of seed required ~80 kg N to be taken up, and this forms the basis of a budgeting approach for determining N supply. Typically, added N reduces seed oil concentration at a rate of between –0.03 and –0.13%/kg N. Despite this decline due to added N, oil yield usually increases and the overall value of the crop also increases. Nitrogen has little impact on oil quality or seed glucosinate concentration. The efficiency and effectiveness of N management depends first on selecting a rate appropriate to the water-limited yield potential. Most growers estimate the N rate required using an N budget based on supplying 80 kg N/t less indigenous N supply. The budgeted N can be split over two, three or even more applications with little loss in agronomic efficiency. Splitting application enables growers to make decisions about N when there is more certainty about seasonal conditions. Urea is the most common N source used, and unless there are particular loss processes that are likely to occur, it is cheap and effective. Suggested areas for future N research on canola are to develop tools that can assess in-crop N status, an evaluation of late season N product rate and timing particularly on seed oil concentration, N management for grazed canola, and the development of guidelines to identify, and then address, particular N loss pathways using enhanced efficiency fertilisers.
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Kallarackal, Tomy. "An Insight Into the Value Added Tax System Detailing Its Origins, Impact, Provisions and Regulations With Reference to India." Ushus - Journal of Business Management 3, no. 1 (January 10, 2004): 19–29. http://dx.doi.org/10.12725/ujbm.4.2.
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The Value Added Tax was first introduced in France in 1954. It was the resultant effort of France and members of the European Economic Community (E.E.C) during the 1950s aimed at the simplification of commodity taxes. Currently more than 130 nations in the world have adopted the VAT system. In the last decade alone over 50 nations have introduced VAT. This includes implementation in China and most recently the addition of Australia to the list of VAT nations. The world over, VAT is payable on both goods and services as they constitute a part of the national GDR Excise duty and sales taxes are merged into the singularity of VAT. No tax is levied on exports with full input tax credit made available.
The scheme of taxation adopted by most nations is very simple. The seller of goods and the service provider charge tax on sales, avail input tax credit and pay the difference as VAT to the goVernment treasury. The compliance system in VAT nations is also very simple. There is very less interface between the tax collector and the tax payer. However there are provisions for heavy penalization of VAT defaulters. VAT is administered nationally and is also levied on imports.
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Abdelghany, Gehan, Penelope Wurm, Linh Thi My Hoang, and Sean Mark Bellairs. "Commercial Cultivation of Australian Wild Oryza spp.: A Review and Conceptual Framework for Future Research Needs." Agronomy 12, no. 1 (December 25, 2021): 42. http://dx.doi.org/10.3390/agronomy12010042.
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Wild Oryza species are being targeted for commercial cultivation due to their high nutritional grain profile, and their association with Aboriginal people in many regions. Australian wild Oryza species have potential as high-value, low-volume, culturally identified, and nutritious food, especially in gourmet food, tourism, restaurants, and value-added products. However, the basic agronomic protocols for their cultivation as a field crop are unknown. In this review, we identify the major factors supporting the commercial production of wild Oryza, including their stress-tolerant capacity, excellent grain quality attributes, and Indigenous cultural identification of their grains. The key challenges to be faced during the development of a wild rice industry are also discussed which include management barriers, processing issues, undesirable wild traits, and environmental concern. This manuscript proposes the use of agronomic research, in combination with breeding programs, as an overarching framework for the conceptualization and implementation of a successful wild rice industry, using the North American wild rice industry as a case study. The framework also suggests an integrated system that connects producers, industry, and government stakeholders. The suggested procedures for developing a wild rice industry in Australia are also applicable for other wild Oryza species.
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Du Preez, H., and A. E. Klein. "The value-added tax implications of the temporary change in use adjustments by residential property developers: an international comparative study." Southern African Business Review 18, no. 3 (January 29, 2019): 46–65. http://dx.doi.org/10.25159/1998-8125/5685.
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Residential property developers sometimes struggle to dispose of newly built residential premises, because of an oversupply of residential property in the market and decreased sales in recent years. Many developers have switched from speculation (when residential properties are built to be sold) to investment (when properties are retained to generate rental income). Some developers only lease out newly constructed dwellings temporarily in anticipation of selling them later at a more favourable price. Units may be held with the ultimate goal of selling them, creating taxable supplies. In South Africa, these changes in the use of residential property have value-added tax (VAT) consequences that result in a negative cash flow. In the 2010 Budget Speech, amendments to the harsh VAT legislation were proposed. 6This study examined the South African VAT legislation applicable to property developers during the period when residential properties are let out. The findings suggest that the current South African VAT legislation relevant to changes in the use of residential properties is harsher than that in New Zealand or Australia, but that the proposed amendments offer some degree of relief. However, even with these amendments, there is insufficient relief, and another possible solution is proposed.
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West, Guy R., and Ari Gamage. "Differential Multipliers for Tourism in Victoria." Tourism Economics 3, no. 1 (March 1997): 57–68. http://dx.doi.org/10.1177/135481669700300104.
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This study assesses the significance of different types of tourists to Victoria, Australia, by their relative contribution to the economy. Differential impacts are calculated using an input–output model incorporating marginal household coefficients. The analysis demonstrates that the conventional input–output model can overestimate the flow-on effects to value added, income and employment by a significant amount. It finds that domestic tourists are the largest contributor to the State economy, with day-trippers spending the greatest amount. International tourists rank last in terms of economic impacts on the state.
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Richards, Newman U. "Administration of Value Added Tax (Goods and Services Tax) and Fiscal Federalism in Nigeria: Lessons from Australia, Canada, the USA, India and Ethiopia." African Journal of International and Comparative Law 30, no. 4 (November 2022): 502–21. http://dx.doi.org/10.3366/ajicl.2022.0422.
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One of the incidences of federalism is that taxing powers are shared between the federating units. Thus fiscal federalism affects the administration of consumption taxes in federal systems. The implication of fiscal federalism under the Nigerian constitution on consumption taxes has generated some controversies over the years. The question has been whether the constitution allows a dual level administration of consumption taxes by the federal and states governments or whether the powers are solely vested in the federal government. This article argues that there is a hiatus in the constitution as it is unclear who has the powers to impose consumption taxes in Nigeria. The article will propose necessary constitutional amendment drawing from the lessons the experiences other federal systems like Australia, Canada, the United States of America, India and Ethiopia present.
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Islam, M., D. W. Turner, and M. A. Adams. "Phosphorus availability and the growth, mineral composition and nutritive value of ephemeral forbs and associated perennials from the Pilbara, Western Australia." Australian Journal of Experimental Agriculture 39, no. 2 (1999): 149. http://dx.doi.org/10.1071/ea98133.
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The effect of phosphorus fertiliser on plant growth and the quality of leaf tissues for herbivores were investigated in field and glasshouse experiments. In the field, the relative abundance of ephemeral forb species was strongly affected by the seasonal variation in rainfall. In winter, C3 ephemeral forbs were abundant, whilst in summer, C4 ephemeral grasses dominated. During the dry months, growth of all species was poor. After rain, grasses to which phosphorus had been added increased growth significantly. Nutrient concentrations in ephemeral forbs were significantly greater than those in perennial or ephemeral grasses. Phosphorus concentrations were low in perennial and ephemeral grasses and declined during the dry months. The nitrogen : phosphorus ratio of ephemeral forbs and perennial shrubs suggested a deficiency of phosphorus, whilst that of ephemeral grasses suggested a deficiency of nitrogen. A glasshouse experiment investigated the response to phosphorus of 2 common and abundant ephemeral forbs – Ptilotus macrocephalus which responded to all treatments up to a maximum rate of 200 kg P/ha, and Ptilotus exaltatus which increased in growth up to a maximum rate of 100 kg P/ha. In both species, the concentration of phosphorus increased significantly with phosphorus supply, while that of nitrogen did not vary significantly among phosphorus treatments. Generalisations about growth and nitrogen and phosphorus nutrition of native species based on more mesic plant communities are not readily applied in the arid and chronically phosphorus-poor Pilbara environment. Instead, plant life-cycle and life form play major roles in determining nitrogen or phosphorus limitations and plant responses to added nutrients.
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Boyd, Wendy, Sandie Wong, Marianne Fenech, Linda Mahony, Jane Warren, I.-Fang Lee, and Sandra Cheeseman. "Employers’ perspectives of how well prepared early childhood teacher graduates are to work in early childhood education and care services." Australasian Journal of Early Childhood 45, no. 3 (June 29, 2020): 215–27. http://dx.doi.org/10.1177/1836939120935997.
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With an unprecedented number of children in early childhood education and care in Australia, demand for early childhood teachers is increasing. This demand is in the context of recognition of the importance of the early years and increasing requirements for more highly qualified early childhood teachers under the National Quality Framework. Increasingly, evidence shows the value-added difference of university-qualified teachers to child outcomes. Within Australia there are multiple ways to become an early childhood teacher. Three common approaches are a 4-year teaching degree to teach children aged birth to 5 years, children aged birth to 8 years, or children aged birth to 12 years. There is, however, no evidence of how effective these degree programmes are. This paper presents the perspectives of 19 employers of early childhood teachers in New South Wales regarding how well prepared early childhood teacher graduates are to work in the early childhood sector in Australia. Although participants noted the strengths of new graduate early childhood teachers, they also identified several areas in which they were less well prepared to teach in the early years.
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Raftery, David. "Producing value from Australia's vineyards: an ethnographic approach to 'the quality turn' in the Australian wine industry." Journal of Political Ecology 24, no. 1 (September 27, 2017): 342. http://dx.doi.org/10.2458/v24i1.20877.
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Abstract This article provides a detailed ethnographic intervention to the phenomenon of value-added agriculture, a discourse that has attained several concrete forms in Australian wine industry policy, and which is routinely presented as a legitimate rural future in wider agricultural and social science research. The legal and policy architecture of 'Geographical Indications' purports to value the regional distinctiveness of agricultural areas, by creating legally-defined wine regions. Producers from these wine regions enjoy privileged access to the use of regional descriptors that apply to their products, and the constitution of such wine regions can also codify the relationships between this regional identity and concrete viticultural and winemaking practices. This article draws on ethnographic research within the Clare Valley region of South Australia, one of the first Australian wine regions to be formally constituted as a legal entity, to examine in close detail the relationships that this region's wine producers have with their own discrete areas of operation. These ethnographic illustrations highlight that the creation of economic value within the premium wine industry cannot be reduced to the technical aspects of viticulture and oenology, nor the legal and policy means by which relationships between products and land are codified. Rather, the nuanced social understandings of landscape that wine producers are consistently developing is a critical element of cultural and commercial infrastructure that affords any wine producer or grape grower the possibility of achieving monopolistic relationships over discrete vineyard areas and the wine that is produced from them. These social understandings have a specifically egalitarian character that acts as a hedge against the chronic uncertainties arising from the global economic environment in which premium wine industry is inescapably a part. This resistance to codification, I argue, is a productive space that constitutes a form of resilience against chronically unstable sets of commercial and environmental conditions. Keywords: monopoly, regional rents, occupational discourse, intellectual property, Geographic Indications, Australian agrarian futures
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Pal, Y., R. J. Gilkes, and M. T. F. Wong. "The forms of potassium and potassium adsorption in some virgin soils from south-western Australia." Soil Research 37, no. 4 (1999): 695. http://dx.doi.org/10.1071/sr98083.
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This investigation was undertaken to determine the potassium (K) status and adsorption behaviour of 227 samples from horizons of 41 representative virgin soil profiles, extending from Geraldton in the north to the Great Southern district of Western Australia. X-ray diffraction analysis of random powder of whole soil indicated that quartz is the dominant mineral and some soils contain significant amounts of feldspars. Clay mineralogy is dominated by kaolinite but minor quantities of illite are present in some soils. Most south-west Australian agricultural soils contain little available K: NaHCO3-extractable K (NaHCO3-K, median value 0·09 cmol K/kg, equivalent to 35 mg K/kg soil), HNO3-extractable K (HNO3-K, median value 0·30 cmol K/kg, equivalent to 117 mg K/kg soil), and total K (XRF determined K, median value, 17 cmol K/kg, equivalent to 6630 mg K/kg soil). The proportion of water-soluble K (H2O-K) ranges from 0 to 3·5% of total K, 0 to 76% of HNO3-K, and 0 to nearly 100% of exchangeable K. Exchangeable K ranges from 0 to 100% (median value 37%) of HNO3-K. These are relatively high proportions of H2O-K and exchangeable K compared with soils from many other parts of the world. The amounts of all forms of K variously increase or decrease downwards in the soil profile depending on both clay content and mineralogy. The commonly assumed increase in K with clay content alone is invalid. The soils mostly have low-to-moderate values of K sorption capacity, ranging from 5% to 67% (median value 14%) of added K (initially 4·1 mM K/L, equivalent to 4·1 cmol K/kg). otassium sorption isotherms conform well to the Freundlich equation. The inability of the Langmuir equation to describe the data may indicate that there are several types of K sorption sites in these soils. The Gapon coefficient KG varied widely from 0·04 to 29·8 (L/mol) ½ [median value 5·4 (L/mol) ½ ].
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Ruddy Kabwe. "The VAT Treatment of Cryptocurrencies in South Africa: Lessons From Australia." Obiter 41, no. 4 (March 24, 2021): 767–86. http://dx.doi.org/10.17159/obiter.v41i4.10487.
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Cryptocurrencies are revolutionary digital currencies used by people on a peer to peer network. Cryptocurrencies are predominantly used as a payment method in business transactions. However, challenges arise with cryptocurrency borne transactions due to the lack of universal accepted classification of cryptocurrencies, the result of which leads to unintended tax consequences for cryptocurrency users. This article examines the recent amendment to the Value-Added Tax (VAT) 89 of 1991 pertaining specifically to the VAT treatment of cryptocurrencies in South Africa. Currently, transactions in cryptocurrencies are deemed to be financial services in South Africa. This means that a supply of any cryptocurrency in South Africa is exempt from VAT. This article makes a comparison with the Australian legislative framework to determine how cryptocurrencies are treated for VAT/GST purposes in that country. Although the move to regulate cryptocurrencies is welcomed, this article argues that cryptocurrency activities are incorrectly legislated as financial services in the VAT Act.
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Englefield, Bruce, Melissa Starling, Bethany Wilson, Caidyrn Roder, and Paul McGreevy. "The Australian Roadkill Reporting Project—Applying Integrated Professional Research and Citizen Science to Monitor and Mitigate Roadkill in Australia." Animals 10, no. 7 (June 29, 2020): 1112. http://dx.doi.org/10.3390/ani10071112.
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Australia has no national roadkill monitoring scheme. To address this gap in knowledge, a roadkill reporting application (app) was developed to allow members of the public to join professional researchers in gathering Australian data. The app is used to photograph roadkill and simultaneously records the GPS location, time and date. These data are uploaded immediately to a website for data management. To illustrate the capacity to facilitate cost-effective mitigation measures the article focuses on two roadkill hotspots—in Queensland and Tasmania. In total, 1609 reports were gathered in the first three months of the project. They include data on mammals (n = 1203, 75%), birds (n = 125, 7.8%), reptiles (n = 79, 4.9%), amphibians (n = 4, 0.025%), unidentified (n = 189, 11.8%) and unserviceable ones (n = 9). A significant finding is variance in the distribution of mammals and birds at different times of day. These findings reflect diurnal variation in the activity levels of different species and underline the need for data on a targeted species to be collected at appropriate times of day. By continuing to facilitate roadkill monitoring, it is anticipated that the data generated by the app will directly increase knowledge of roadkill numbers and hotspots. Indirectly, it will provide value-added information on animal behaviour, disease and population dynamics as well as for species distribution mapping.
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Christ, Katherine Leanne, Roger Burritt, and Mohsen Varsei. "Towards environmental management accounting for trade-offs." Sustainability Accounting, Management and Policy Journal 7, no. 3 (September 5, 2016): 428–48. http://dx.doi.org/10.1108/sampj-12-2015-0112.
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Purpose Environmental Management Accounting (EMA) information has become synonymous with win-win decision settings, but this paper aims to consider how EMA support can be extended to company managers who face the dynamics of win-wins and trade-offs. Design/methodology/approach Based on extant literature, the paper suggests an important extension of the use of EMA in support of management decision-making. The need for extended consideration and use of EMA to help overcome trade-offs is illustrated using the case of a wine bottling plant location decision by an Australian company in a global supply chain transporting wine from Australia to North America and Europe. Findings Results confirm the need to add to the broader use of EMA to assist managers attempting to solve real world trade-off problems between economic performance, carbon equivalent emissions reduction and water risk reduction. Research limitations/implications Generalisation of the single wine company case illustration to other companies and similar industry settings remains to be investigated. Practical implications Trade-offs are considered between economic benefit and two environmental performance matters of concern to the company, carbon equivalent emissions reduction and water risk reduction. Originality/value The paper introduces the notion of extending the use of EMA as a pragmatic way for managers to assess trade-off situations with environmental alternatives where no optimal solution is available. Value is added through the real case study of an Australian wine company.
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Thabrew, Hiran. "Zebras in the Forest: the experiences of Dual-Trained Child Psychiatrists and Paediatricians in Australia and New Zealand." Australasian Psychiatry 24, no. 6 (September 26, 2016): 578–82. http://dx.doi.org/10.1177/1039856216665280.
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Objectives: The objectives of this study were to examine the experiences of dual-trained child psychiatrists and paediatricians in Australia and New Zealand and inform the review of the Dual Fellowship Training Programme by the Royal Australian and New Zealand College of Psychiatrists and Royal Australasian College of Physicians. Methods: All dual-trained child psychiatrists and paediatricians and current trainees were electronically surveyed in 2015. Results: Seven out of eight specialists (88%) and four out of six trainees (67%) responded. Six (55%) completed or were undertaking training as part of the Dual Fellowship Training Programme. Most respondents entered dual training without difficulty, found the transition from paediatrics to adult psychiatry challenging, and were reassured by their decision to undertake dual training on reaching advanced training in child psychiatry. Benefits and downsides of dual training were noted during and following training. A significant proportion of specialists (55%) were working in hospital-based environments, especially consult liaison services, suggesting that they added long-term value to both the fields of child psychiatry and paediatrics. Conclusions: The Dual Fellowship Training Programme remains a valuable vehicle for gaining skills in paediatrics and child psychiatry. There is support for its continuation by previous and current participants.
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McDonald, S., A. Lethorn, C. Loi, C. Joll, H. Driessen, and A. Heitz. "Determination of odour threshold concentration ranges for some disinfectants and disinfection by-products for an Australian panel." Water Science and Technology 60, no. 10 (November 1, 2009): 2493–506. http://dx.doi.org/10.2166/wst.2009.662.
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Taste-and-odour complaints are a leading cause of consumer dissatisfaction with drinking water. The aim of this study was to determine odour threshold concentration ranges and descriptors, using a Western Australian odour panel, for chlorine, bromine, chlorine added to bromide ions, the four major regulated trihalomethanes (THMs), and combined THMs. An odour panel was established and trained to determine odour threshold concentration ranges for odorous compounds typically found in drinking water at 25°C, using modified flavour profile analysis (FPA) techniques. Bromine and chlorine had the same odour threshold concentration ranges and were both described as having a chlorinous odour by a majority of panellists, but the odour threshold concentration range of bromine expressed in free chlorine equivalents was lower that that of chlorine. It is likely that the free chlorine equivalent residuals measured in many parts of distribution systems in Western Australia are comprised of some portion of bromine and that bromine has the potential to cause chlorinous odours at a lower free chlorine equivalent concentration than chlorine itself. In fact, bromine is the likely cause of any chlorinous odours in Western Australian distributed waters when the free chlorine equivalent concentration is between 0.04 and 0.1 mg L−1. Odour threshold concentrations for the four individual THMs ranged from 0.06–0.16 mg L−1, and the odour threshold concentration range was 0.10 ± 0.09 mg L−1 when the four THMs were combined (in equal mass concentrations). These concentrations are below the maximum guideline value for total THM concentration in Australia so odours from these compounds may possibly be observed in distributed waters. However, while the presence of THMs may contribute to any sweet/fragrant/floral and chemical/hydrocarbon odours in local drinking waters, the THMs are unlikely to contribute to chlorinous odours.
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Mohammed, Atheer Abdullah, Abdul Hafeez-Baig, and Raj Gururajan. "A qualitative research to explore practices that are utilised for managing talent development in the higher education environment." Journal of Industry-University Collaboration 1, no. 1 (February 11, 2019): 24–37. http://dx.doi.org/10.1108/jiuc-02-2019-003.
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Purpose The purpose of this paper is to investigate generated themes associated with talent development in the Australian higher education sector. This is because there are pragmatic advantages for universities that are focused on developing talents. For example, talent is a primary source of competitive advantage for educational institutions. Design/methodology/approach This study depends on the individual interview method as the main tool for data collection. The sample consisted of six participants who are talented. High-level individual interviews were transcribed and thematically analysed using NVivo 11. Findings Individual interviews have identified four key themes of talent development: performance management, coaching talent, leadership development and talent acquisition. Research limitations This study only targeted one country (Australia), and one sector (higher education). Hence, the generalisability of these results is limited to the Australian university sector in Queensland. Practical implications This study collects rich and original qualitative data regarding talent development in the higher education domain. Therefore, for instance, the research findings validate what was already found but are significant because practical data rather than theoretical were gathered through a discussion with experts in talent management. This study has a high quality because of strengthening the effect of an in-depth case study. Originality/value The study offers a value added to talent management theory through investigating themes of talent development for the higher education sector. This would assist researchers in this field to provide a deeper understanding and develop a theoretical foundation for their further studies. This implication is unique to the advancement of talent management theory.
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Boland, John, Sleiman Farah, and Lei Bai. "Forecasting of Wind and Solar Farm Output in the Australian National Electricity Market: A Review." Energies 15, no. 1 (January 5, 2022): 370. http://dx.doi.org/10.3390/en15010370.
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Accurately forecasting the output of grid connected wind and solar systems is critical to increasing the overall penetration of renewables on the electrical network. This is especially the case in Australia, where there has been a massive increase in solar and wind farms in the last 15 years, as well as in roof top solar, both domestic and commercial. For example, in 2020, 27% of the electricity in Australia was from renewable sources, and in South Australia almost 60% was from wind and solar. In the literature, there has been extensive research reported on solar and wind resource, entailing both point and interval forecasts, but there has been much less focus on the forecasting of output from wind and solar systems. In this review, we canvass both what has been reported and also what gaps remain. In the case of the latter topic, there are numerous aspects that are not well dealt with in the literature. We have added discussion on the value of forecasts, rather than just focusing on forecast skill. Further, we present a section on how to deal with conditionally changing variance, a topic that has little focus in the literature. One other topic may be particularly important in Australia at the moment, but may become more widespread. This is how to deal with the concept of a clear sky output from a solar farm when the field is oversized compared to the inverter capacity, resulting in a plateau for the output.
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Gibson, Alice A., and Stephanie R. Partridge. "Nutritional Qualities of Commercial Meal Kit Subscription Services in Australia." Nutrients 11, no. 11 (November 5, 2019): 2679. http://dx.doi.org/10.3390/nu11112679.
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People are cooking at home less often and relying more on food prepared outside of the home, which is often of less nutritional value than home-cooked meals. The foodservice industry has endeavored to address barriers with the introduction of commercial meal kit subscription services (MKSSs). We aimed to assess and compare the nutritional qualities of MKSSs available in Australia. Average nutritional qualities per serve of 12 recipes (from four weekly boxes of three meals serving two people) were analyzed from five MKKSs (Dinnerly, HelloFresh™, MarleySpoon™, Pepper Leaf, Thomas Farms Kitchen). On average, MKSSs provided adequate serves of core foods, particularly of vegetables (2.3 ± 1.6–3.1 ± 1.8 serves per serve). Energy content ranged between 2891 ± 539 and 3904 kJ ± 890 per serve. All MKKSs were high in fat (39.5 ± 9.5–59.6 ± 11.2% of energy) and sodium (723 ± 404–1426 ± 688 mg per serve). All MKSSs met suggested dietary target level of dietary fiber for women, but none for men. If MKSS providers can modify recipes to reduce added salt and fat and increase dietary fiber, they have the potential to provide both men and women with nutritious meals that more closely align with the dietary guidelines for the prevention of chronic disease, especially if meals are used as an alternative to energy-dense nutrient-poor takeaway and convenience foods.
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Naude, Marita. "Corporate governance, CSR and using mental models in employee retention." Corporate Ownership and Control 7, no. 1 (2009): 73–83. http://dx.doi.org/10.22495/cocv7i1p7.
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The value added contribution of this article is twofold. Firstly, this article advocates that Board members, Directors and Managers must have a clear understanding that the mental models of employees and themselves influence the effectiveness of strategies implemented within an effective Corporate Governance (CG) and Corporate Social Responsibility (CSR) framework. Secondly, this article uses data collected and findings from participants in Australia and South Africa regarding the factors (from their mental model) that retain them in their organisation as one example of how Board members, Directors and Managers could explore the mental models of their employees regarding retention and then develop strategies (within a CSR framework) based on a solid CG foundation.
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Storm, Ansia, and Katrina Coetzee. "Towards Improving South Africa's Legislation On Tax Evasion: A Comparison Of Legislation On Tax Evasion Of The USA, UK, Australia And South Africa." Journal of Applied Business Research (JABR) 34, no. 1 (December 29, 2017): 151–68. http://dx.doi.org/10.19030/jabr.v34i1.10106.
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The fight against tax evasion in South Africa is an ongoing battle. The tools available to law enforcement boil down to legislation and the enforcement thereof. The purpose of the study that was done for this article was to compare available legislation of the United States of America, United Kingdom, Australia and South Africa to determine if South Africa’s legislation can be improved. This was done by studying the relevant literature and legislation of all four countries. The findings, that there is some clauses that can be added to improve South Africa’s legislation, were confirmed by analyzing the legislation available. In theory, the results have proven that although South Africa’s legislation can compete with that of the United States of America, United Kingdom and Australia, there is some improvement that can be considered. This is of value to the individuals and professionals who deal with the offence of tax evasion on a daily basis, ensuring that the reviewed legislation will deter perpetrators or that the charges brought against them in the court of law will ensure harsher punishment.
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Suwardi, Suwardi, Alan Budiandri, Cinthya S., and Ghifri N. A. "MEMAJAKI TRANSAKSI EKONOMI DIGITAL: STUDI KASUS DI INDIA, PERANCIS, DAN AUSTRALIA." Jurnal Pajak dan Keuangan Negara (PKN) 2, no. 1 (September 30, 2020): 1–12. http://dx.doi.org/10.31092/jpkn.v2i1.971.
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The digital tax is imposed on the transaction of goods and services carried out with Domestic Taxpayers or with Foreign Taxpayers without a physical presence in Indonesia. To date, the existing regulatory framework makes it impossible for Indonesia to tax those transactions. Digital taxation concepts that can be applied by Indonesia include the Income Tax and Value Added Tax. Digital tax can also be done by using a new concept specifically regulating digital tax. Indonesia introduced VAT for the foreign supplier in the mid-2020. Data were obtained through a literature review of countries that had applied taxes on digital economic transactions before Indonesia. This paper is expected to provide input for the Government of Indonesia in taxing digital transactions.Pajak digital merupakan pajak yang dikenakan atas transaksi pertukaran barang dan/atau jasa yang dilakukan oleh sesama Subjek Pajak Dalam Negeri maupun dengan Subjek Pajak Luar Negeri yang keberadaan fisiknya tidak ada di Indonesia. Alternatif pemajakan digital yang dapat diterapkan oleh Indonesia diantaranya menggunakan konsep Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) atau dapat pula dilakukan dengan menambahkan jenis pajak baru khusus mengatur pajak digital. Indonesia baru mengenakan pajak untuk jenis PPN atas transaksi digital pada pertengahan tahun 2020. Data diperoleh melalui tinjauan literatur atas negara-negara yang telah menerapkan pajak atas transaksi ekonomi digital sebelum Indonesia. Tulisan ini diharapkan dapat memberikan masukan bagi Pemerintah Indonesia dalam memajaki transaksi digital.
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Mills, Mackenzie. "OP19 Are Compassionate Use Programmes Good Predictors of Clinical Benefit?" International Journal of Technology Assessment in Health Care 34, S1 (2018): 8–9. http://dx.doi.org/10.1017/s0266462318000831.
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Introduction:In cases of high unmet clinical need, patients can access drugs prior to marketing authorization (MA) and Health Technology Assessment (HTA) through compassionate use programmes (CUP) or special access pathways (SAP). In theory, accelerated access is beneficial for patients with few therapeutic alternatives. In practice, it remains unclear if early access products actually deliver meaningful clinical benefit.Methods:Seventy-five drug-indication pairs were identified that have proceeded through a CUP or SAP in one or more countries including Canada, Australia, France, Sweden, England, and Scotland. Data was collected from regulatory and HTA websites on length of CUP or SAP, time prior to MA, time prior to HTA decision, time between MA and HTA decision, French Transparency Commission added clinical benefit (ASMR), and HTA decision. Cohen kappa scores were calculated in order to assess inter-agency agreement.Results:Across the 75 drug-indication pairs, average time between CUP and marketing authorization was 243 days, and average time between MA and HTA decision was 252 days. No products were deemed to be of major added clinical benefit (ASMR I), only 2.7 percent of products had important added clinical benefit (ASMR II), 26.7 percent of products had moderate added clinical benefit (ASMR III), 40.0 percent of products had minor added clinical benefit (ASMR IV), and 22.7 percent of products had no added clinical benefit (ASMR V). There is little inter-agency agreement in HTA recommendations for products that have proceeded through a CUP. The highest amount of agreement was seen between Canada and Scotland (k = 0.24).Conclusions:Preliminary results suggest that CUP and SAP products accelerate access, but often only provide only moderate or minor improvements in clinical benefit. Further, there is very little agreement across HTA agencies on the value of these products.
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Gutierrez, Mateo, Azin Ettelaei, Nathan Kotlarewski, and Michael Lee. "Structural Properties of Commercial Australian Plantation Hardwood CLT." Buildings 13, no. 1 (January 12, 2023): 208. http://dx.doi.org/10.3390/buildings13010208.
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Significant volumes of plantation hardwood are available in Australia to produce value-added engineered wood products such as cross-laminated timber (CLT). To validate the possibility of utilising this available resource, the bending structural properties of plantation Eucalyptus nitens solid board and finger-jointed feedstock were measured. The studied CLT panels produced from finger-jointed lamellas were subjected to bending strength, bending stiffness, rolling shear strength in bending, and pure rolling shear tests to obtain characteristic design values. Solid and finger-jointed timber test results suggested that boards used in longitudinal lamellas have a bending strength of 36.0 MPa and a modulus of elasticity (MOE) of 13,000 MPa. Finger-jointed timber in crossed lamellas presented a declared bending strength of 25.0 MPa. CLT panels showed a bending strength of 24.0 MPa and a rolling shear strength of 2.0 MPa. The experimental results for the CLT panels evidenced that the CLT bending stiffness matches up very well with the modelled results when an MOE of 13,000 MPa is used to describe the stiffness of longitudinal boards. The results presented in this study establish a basis for the commercial use of Australian plantation hardwood CLT in structural applications such as floors and roofs in commercial and residential buildings.
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Maxwell, Michelle, Patrick Harris, Sharon Peters, Mark Thornell, and Leah D'Souza. "A health impact assessment on the construction phase of a major hospital redevelopment." Australian Health Review 32, no. 3 (2008): 509. http://dx.doi.org/10.1071/ah080509.
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A prospective health impact assessment (HIA) was conducted to identify potential health impacts arising from the planned redevelopment of Liverpool Hospital, a major teaching hospital in New South Wales, Australia. A multidisciplinary team of health professionals oversaw the HIA and a core project team led by population health practitioners conducted the HIA using a structured, stepwise process. Methods used to gather data for the identification of impacts were a literature review, development of a population profile and consultation with stakeholders. A range of positive and negative health impacts were identified and an assessment matrix was used to prioritise the health impacts and develop recommendations for the proponents of the redevelopment plan.The HIA added value to the planning process for the hospital redevelopment, increasing capacity to conduct future HIAs.
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BAILEY, MATTHEW. "Snowball Sampling in Business Oral History: Accessing and Analyzing Professional Networks in the Australian Property Industry." Enterprise & Society 20, no. 1 (January 30, 2019): 74–88. http://dx.doi.org/10.1017/eso.2018.110.
Full textAbstract:
This article reports on the methodology for recruiting oral history interviewees for a project on the history of shopping center development in Australia. Snowball sampling produced a data set that added value to extant archival and media sources, rendering detailed information about firm operations, strategies, and innovations. The construction of the sample was also revealing of the industry itself, with interviewee referral chains connecting individuals across firms, industry sectors, and generations. These links marked not only social connections but also paths through which knowledge was transferred via mentoring or shared experience, personal friendships that developed in workplaces, and professional contacts that evolved within a complex and constantly changing industry. Snowball sampling, though, also proved to be selective and contingent on the social networks of interviewees, requiring ongoing management of the chain referral process.
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Branson, Sarah, and Rene Sugo. "A Next Generation Wholesaler's View of the NBN - How Retail Service Providers can succeed in an NBN world." Australian Journal of Telecommunications and the Digital Economy 4, no. 2 (July 15, 2016): 82. http://dx.doi.org/10.18080/ajtde.v4n2.59.
Full textAbstract:
The MNF Group has been operating in the Australian Telecommunications market since 2004. The author of this paper is an employee of the MNF Group and the opinions expressed are those of the author and do not necessarily represent those of the MNF Group.Upgrading the infrastructure of an entire country is a huge undertaking and was deemed necessary with Government intervention in Australia. Had this task been left to private companies, the likelihood is that Australia would continue to experience a huge gap between the cost and availability of high quality, fast speed broadband services between metro and rural regions. The NBN rollout is several years into the project and a recently released report from the ACCC has given insights into the wholesale market and initial market indicators shows that the market is becoming less competitive. This paper examines the costs of interconnecting with the NBN and demonstrates why the NBN has not achieved its goal of providing a level playing field for all telecommunication companies. By looking at the true cost of providing NBN services to NBN users, it is shown that the NBN pricing model is flawed and will affect the quality of service being provided to Australians. To succeed in the telecommunications industry, it is suggested that smaller RSPs will need to work hard to differentiate their brand and provide added value to consumers through additional service offerings. Selling NBN services alone will not be enough to enable smaller RSPs to survive in this tough market. It can be expected that there will be further RSP consolidation within the telecommunications industry as the smaller RSPs won’t be able to compete with the big 4 dominating the market.