Powering innovation through tax concessions: The changing research & development tax incentives

The changes to the R&D tax concession in 2011 were touted as the biggest reform to business innovation policy in over a decade. Three years later, as part of the 2014 Federal Budget, a reduction in the concession rates was announced. While the most recent of the pro-posed changes are designed to align with the reduction in company tax rate, the Australian Federal Government also indicated that the gain to revenue from the reduction in the incentive scheme will be redirected by the Government to repair the Budget and fund policy priori-ties. The consequence is that the R&D concessions, while designed to encourage innovation, are clearly linked with the tax system. As such, the first part of this article considers whether the R&D concession is a changing tax for changing times. Leading on from part one, this article also addresses a second question of ‘what’s tax got to do with it’? To answer this question, the article argues that, rather than ever being substantive tax reform, the constantly changing measures simply alter the criteria and means by which companies become eligible for a Federal Government subsidy for qualifying R&D activity, whatever that amount is. It further argues that when considered as part of the broader innovation agenda, all R&D tax concessions should be evaluated as a government spending program in the same way as any direct spending on innovation. When this is done, the tax regime is arguably merely the administrative policy instrument by which the subsidy is delivered. However, this may not be best practice to distribute those funds fairly, efficiently, and without distortion, while at the same time maintaining adequate government control and accountability. Finally, in answering the question of ‘what’s tax got to do with it?’ the article concludes that the answer is: very little.

Watermarking capacity control for dynamic payload embedding

Despite significant improvements in capacity-distortion performance, a computationally efficient capacity control is still lacking in the recent watermarking schemes. In this paper, we propose an efficient capacity control framework to substantiate the notion of watermarking capacity control to be the process of maintaining “acceptable” distortion and running time, while attaining the required capacity. The necessary analysis and experimental results on the capacity control are reported to address practical aspects of the watermarking capacity problem, in dynamic (size) payload embedding.

Near infrared spectroscopy of selected natural magnesium carbonates: implications for geosequestration

The approach to remove greenhouse gases by pumping liquid CO2 several kilometres below the ground implies that many carbonate containing minerals will be formed. Among these minerals, the formation of hydromagnesite, dypingite and nesquehonite are possible, thus necessitating a study of such minerals. These minerals with a hydrotalcite-related formulae have been characterised by a combination of infrared and near infrared spectroscopy. Layered double hydroxides (also known as anionic clays or hydrotalcites) are a group of layered clay minerals described by the general formula: [M1–x2+Mx3+(OH)2]x+[An–]x/n∙mH2O. The infrared spectra of the minerals are characterised by OH and water stretching vibrations. Both the first and second fundamental overtones of these bands are observed in the NIR spectra in the 7030–7235 cm–1 and 10,490–10,570 cm–1 spectral ranges. Intense (CO3)2– symmetrical and anti-symmetrical stretching vibrations confirm the distortion of the carbonate anion. The position of the water bending vibration indicates water is strongly hydrogen-bonded to the carbonate anion in the mineral structure. NIR spectroscopy offers a method for quickly analysing such materials.

Development of a switch mode assisted linear amplifier for use as a high fidelity voltage source

Frequency Domain Spectroscopy (FDS) is one of the major techniques used for determining the condition of the cellulose based paper and pressboard components in large oil/paper insulated power transformers. This technique typically makes use of a sinusoidal voltage source swept from 0.1 mHz to 1 kHz. The excitation test voltage source used must meet certain characteristics, such as high output voltage, high fidelity, low noise and low harmonic content. The amplifier used; in the test voltage source; must be able to drive highly capacitive loads. This paper proposes that a switch-mode assisted linear amplifier (SMALA) can be used in the test voltage source to meet these criteria. A three level SMALA prototype amplifier was built to experimentally demonstrate the effectiveness of this proposal. The developed SMALA prototype shows no discernable harmonic distortion in the output voltage waveform, or the need for output filters, and is therefore seen as a preferable option to pulse width modulated digital amplifiers. The lack of harmonic distortion and high frequency switching noise in the output voltage of this SMALA prototype demonstrates its feasibility for applications in FDS, particularly on highly capacitive test objects such as transformer insulation systems.

Adjustable stiffness, external fixator for the rat femur osteotomy and segmental bone defect models

The mechanical environment around the healing of broken bone is very important as it determines the way the fracture will heal. Over the past decade there has been great clinical interest in improving bone healing by altering the mechanical environment through the fixation stability around the lesion. One constraint of preclinical animal research in this area is the lack of experimental control over the local mechanical environment within a large segmental defect as well as osteotomies as they heal. In this paper we report on the design and use of an external fixator to study the healing of large segmental bone defects or osteotomies. This device not only allows for controlled axial stiffness on the bone lesion as it heals, but it also enables the change of stiffness during the healing process in vivo. The conducted experiments have shown that the fixators were able to maintain a 5 mm femoral defect gap in rats in vivo during unrestricted cage activity for at least 8 weeks. Likewise, we observed no distortion or infections, including pin infections during the entire healing period. These results demonstrate that our newly developed external fixator was able to achieve reproducible and standardized stabilization, and the alteration of the mechanical environment of in vivo rat large bone defects and various size osteotomies. This confirms that the external fixation device is well suited for preclinical research investigations using a rat model in the field of bone regeneration and repair.

Atomic resolution of dielectric with low temperature coefficient

Ba(6-3x)Nd(8+2x)Ti(18)O(54) (BNTl14) is a high permittivity dielectric with low temperature coefficient (Tcf). Low coefficient of change of dielectric permittivity with temperature (Tcf) is an unusual materials property. The research is aimed at discovering how atomic structure relates to temperature coefficient. Sub-Ångström scanning transmission electron microscopy (STEM) is used to measure mixed occupancy of Nd and Ba in atomic columns. It was expected that phase separation would occur to accommodate mixing of dissimilar ions. However no evidence of phase separation was found. There is a good image match between experiment and high angle annular dark field (HAADF) simulation. Vacancies and excess Ba ions appear to be randomly arranged on the available sites which would result in distortion of TiO6 octahedra. The low Tcf may arise from TiO6 distortion.

Romantic terrorism? Survivor narratives of psychological and emotional tactics of domestic violence

This paper draws on the theoretical arguments outlined in Hayes (2014) to frame critical analyses of two real life domestic violence narratives. The authors are both academic criminologists and victims/survivors of domestic violence, but within differing contexts – one a conventional heterosexual relationship, the other a female same-sex relationship. Their experiences are intertwined in an extensive collaborative auto-ethnographic analysis that spans seven years of working and socialising together, in which each provided a sounding board and support for the other. The analysis therefore documents two personal journeys. The academic and theoretical are intertwined with the personal and subjective to elicit an evocative and yet empirically validated study. The theoretical underpinnings of romantic love distortion, misogyny and sexism are used to frame these experiences of domestic violence and the differing sexualities of the authors provide a rich context for exploring the ways in which domestic violence victimisation experiences are impacted by gender, sexuality, and heteronormative discourses of love, sex and relationships.

Tied aid, unemployment and welfare

The effect of foreign aid on the welfare levels of both the recipient and the donor country has been a much analysed topic for research in both the theory of international trade and development economics. In the development economics literature, concerns have been raised since the 1960s on the possible adverse effect of foreign aid on domestic savings and growth.1 The trade theory literature in this respect is much older and dates back to the 1920s when Professors Keynes and Ohlin debated on the effect of foreign aid on international terms of trade.2 Ever since, the terms of trade effect has been the cornerstone in the analysis of the welfare effect of foreign aid in the trade theory literature.3 After some early confusion, it is now well established that in a Walrasian stable world economy with two countries, a necessary condition for foreign aid to have perverse effects is that there is some distortion in either of the two countries.4 It is also known that, under normality and substitutability of goods, untied aid cannot be strictly Pareto-improving in a tariff distorted world.5

In vitro demonstration of the heavy-atom effect for photodynamic therapy

Photodynamic therapy (PDT) is an emerging treatment modality for a range of disease classes, both cancerous and noncancerous. This has brought about an active pursuit of new PDT agents that can be optimized for the unique set of photophysical characteristics that are required for a successful clinical agent. We now describe a totally new class of PDT agent, the BF2-chelated 3,5-diaryl-1H-pyrrol-2-yl-3,5-diarylpyrrol-2-ylideneamines (tetraarylazadipyrromethenes). Optimized synthetic procedures have been developed to facilitate the generation of an array of specifically substituted derivatives to demonstrate how control of key therapeutic parameters such as wavelength of maximum absorbance and singlet-oxygen generation can be achieved. Photosensitizer absorption maxima can be varied within the body's therapeutic window between 650 and 700 nm, with high extinction coefficients ranging from 75,000 to 85,000 M(-1) cm(-1). Photosensitizer singlet-oxygen generation level was modulated by the exploitation of the heavy-atom effect. An array of photosensitizers with and without bromine atom substituents gave rise to a series of compounds with varying singlet-oxygen generation profiles. X-ray structural evidence indicates that the substitution of the bromine atoms has not caused a planarity distortion of the photosensitizer. Comparative singlet-oxygen production levels of each photosensitizer versus two standards demonstrated a modulating effect on singlet-oxygen generation depending upon substituent patterns about the photosensitizer. Confocal laser scanning microscopy imaging of 18a in HeLa cervical carcinoma cells proved that the photosensitizer was exclusively localized to the cellular cytoplasm. In vitro light-induced toxicity assays in HeLa cervical carcinoma and MRC5-SV40 transformed fibroblast cancer cell lines confirmed that the heavy-atom effect is viable in a live cellular system and that it can be exploited to modulate assay efficacy. Direct comparison of the efficacy of the photosensitizers 18b and 19b, which only differ in molecular structure by the presence of two bromine atoms, illustrated an increase in efficacy of more than a 1000-fold in both cell lines. All photosensitizers have very low to nondeterminable dark toxicity in our assay system.

Dark Mess

In a world consumed by quests for happiness and personal growth, Grant Stevens’ new exhibition, Dark Mess, delves into the psychic troubles that sometimes lie below the canopy. Working predominantly with video, photography and installation, Stevens’ practice explores how the verbal and non-verbal languages of popular screen culture interface with contemporary subjectivity. This exhibition continues Stevens’ interest in the natural environment as a catalyst and proxy for introspection and self-discovery. Pushing sound and image to distortion, Dark Mess offers a disquieting journey through the undergrowth.

Superlinear

Superlinear was a group exhibition of 2D and 3D works curated by Jenna Baldock. This exhibition was held at Spiro Grace Art Rooms from June 11 - July 4, 2015. My contribution to the group show was a harmonograph (drawing machine) entitled The Forces of the Earth and two digitally edited drawings (enlarged and printed) that were originally produced on the harmonograph. The work inherently explores the movement and gesture of line independent from the human body, although not abstract from experience. My work discusses the experience of the body, more specifically my body; the pulsing of circulation; the rhythm of breathing; the twitching and trembling of muscles; the sound of the nervous system ringing in my ears. The pendulation of the line in motion corresponds to the body's extension into the world and the constant flow of energy; the weight of gravity, centripetal and centrifugal forces, and orbital oscillations. As the line dances acros the page the harmonograph parallels these peripheral sensations beyond the body.

Zr4+ doping in Li4Ti5O12 anode for lithium-ion batteries: Open Li+ diffusion paths through structural imperfection

One-dimensional nanomaterials have short Li+ diffusion paths and promising structural stability, which results in a long cycle life during Li+ insertion and extraction processes in lithium rechargeable batteries. In this study, we fabricated one-dimensional spinel Li 4Ti5O12 (LTO) nanofibers using an electrospinning technique and studied the Zr4+ doping effect on the lattice, electronic structure, and resultant electrochemical properties of Li-ion batteries (LIBs). Accommodating a small fraction of Zr4+ ions in the Ti4+ sites of the LTO structure gave rise to enhanced LIB performance, which was due to structural distortion through an increase in the average lattice constant and thereby enlarged Li+ diffusion paths rather than changes to the electronic structure. Insulating ZrO2 nanoparticles present between the LTO grains due to the low Zr4+ solubility had a negative effect on the Li+ extraction capacity, however. These results could provide key design elements for LTO anodes based on atomic level insights that can pave the way to an optimal protocol to achieve particular functionalities. Distorted lattice: Zr4+ is doped into a 1 D spinel Li4Ti5O12 (LTO) nanostructure and the resulting electrochemical properties are explored through a combined theoretical and experimental investigation. The improved electrochemical performance resulting from incorporation of Zr4+ in the LTO is due to lattice distortion and, thereby, enlarged Li+ diffusion paths rather than to a change in the electronic structure.

Analytical modelling of integrated solar drying system

The drying of fruit and vegetables is a subject of great importance. Dried fruit and vegetables have gained commercial importance, and their growth on a commercial scale has become an important sector of the agricultural industry. However, food drying is one of the most energy intensive processes of the major industrial process and accounts for up to 15 % of all industrial energy usage. Due to increasingly high electricity prices and environmental concern, a dryer using traditional energy sources is not a feasible option anymore. Therefore, an alternative/renewable energy source is needed. In this regard, an integrated solar drying system that includes highly efficient double-pass counter flow v-groove solar collector, conical-shaped rock-bed thermal storage, auxiliary heater, the centrifugal fan and the drying chamber has been designed and constructed. Mathematical model for all the individual components as well as an integrated model combining all components of the drying system has been developed. Mathematical equations were solved using MATLAB program. This paper presents the analytical model and key finding of the simulation.

Modelling conical rock-bed solar thermal storage tank

An important application of solar thermal storage is for power generation or process heating. Low-temperature thermal storage in a packed rock bed is considered the best option for thermal storage for solar drying applications. In this chapter, mathematical formulations for conical have been developed. The model equations are solved numerically for charging/discharging cycles utilizing MATLAB. Results were compared with rock-bed storage with standard straight tank. From the simulated results, the temperature distribution was found to be more uniform in the truncated conical rock-bed storage. Also, the pressure drop over a long period of time in the conical thermal storage was as low as 25 Pa. Hence, the amount of power required from a centrifugal fan would be significantly lower. The flow of air inside the tank is simulated in SolidWorks software. From flow simulation, 3D modelling of flow is obtained to capture the actual scenario inside the tank.

Mathematical modelling of rock-bed solar thermal storage tank

An important application of thermal storage is solar energy for power generation or process heating. Low temperature thermal storage in a packed rock bed is considered best option for thermal storage for solar drying applications. In this paper, mathematical formulations for conical and cylindrical rock bed storage tanks have been developed. The model equations are solved numerically for charging/discharging cycles. From the simulated results, it was observed that for the same aspect ratio between the diameter and the length of the thermal storages, the conical thermal storage had better performance. The temperature distribution was found to be more uniform in the truncated conical shape rock bed storage. Also, the pressure drop over long period of time in the conical thermal storage was lower than that of the cylindrical thermal storage. Hence, the amount of power required from a centrifugal fan was lower.