Hydrothermal syntheses of zeolite N from kaolin

Zeolite N, an EDI type framework structure with ideal chemical formula K12Al10Si10O40Cl2•5H2O, was produced from kaolin between 100oC and 200oC in a continuously stirred reactor using potassic and potassic+sodic liquors containing a range of anions. Reactions using liquors such as KOH, KOH + KX (where X = F, Cl, Br, I, NO3, NO2), K2X (where X=CO3), KOH + NaCl or NaOH + KCl were complete (>95% product) in less than two hours depending on the batch composition and temperature of reaction. With KOH and KCl in the reaction mixture and H2O/Al2O3~49, zeolite N was formed over a range of concentrations (1M < [KOH] < 18M) and reaction times (0.5h < t < 60h). At higher temperatures or higher KOH molarity, other potassic phases such as kalsilite or kaliophyllite formed. In general, temperature and KOH molarity defined the extent of zeolite N formation under these conditions. The introduction of sodic reagents to the starting mixture or use of one potassic reagent in the starting mixture reduced the stability field for zeolite N formation. Zeolite N was also formed using zeolite 4A as a source of Al and Si albeit for longer reaction times at a particular temperature when compared with kaolin as the source material.

Bribie Island groundwater resources : challenges in development of conceptual and numerical models

Groundwater is a major resource on Bribie Island and its sustainable management is essential to maintain the natural and modified eco-systems, as well as the human population and the integrity of the island as a sand mass. An effective numerical model is essential to enable predictions, and to test various water use and rainfall/climate scenarios. Such a numerical model must, however, be based on a representative conceptual hydrogeological model to allow incorporation of realistic controls and processes. Here we discuss the various hydrogeological models and parameters, and hydrological properties of the materials forming the island. We discuss the hydrological processes and how they can be incorporated into these models, in an integrated manner. Processes include recharge, discharge to wetlands and along the coastline, abstraction, evapotranspiration and potential seawater intrusion. The types and distributions of groundwater bores and monitoring are considered, as are scenarios for groundwater supply abstraction. Different types of numerical models and their applicability are also considered

Serious fears across cultures about the collapse of the world order

This chapter approaches resilience from an evolutionary psychology (socio-biological) perspective. It argues that the internal constitution and mental toughness of the individual will provide a core protection for life’s inevitable tests in the innumerable micro and macro environments humans find themselves. The many descriptors of the construct of resilience used in various studies are explored. Finally, the difference psychologists can make in the therapy of clients whose resilience is being tested, is examined by means of case examples.

Muro de las Lagrimas (wall of tears): Living with dementia; family experience of loss and grief

This brief paper will introduce a new theoretical framework or model which may be useful for putting a structure around the theme of ageing and its accompanying grief and loss. It is especially appropriate in the context of counselling families living with dementia, including those individuals with a diagnosis of alzheimers disease. The paper describes the origin of the Spanish expressions of the `wall of tears’ and `house of tears’ and involves an historical narrative of the first author as context to the framework.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Reports Part 1 - Overview of Findings

This report provides an overview of findings of qualitative research comprising three case studies undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. These case studies (see Parts 2, 3 and 4 of this suite of reports) were undertaken to illustrate the nature of past R&D investments in Australia. This was done to complement: (i) the audit and analysis of past R&D investment undertaken by Thomas Barlow (2011); and (ii) the Construction 2030 roadmap being developed by Swinburne University of Technology and Professor Göran Roos from VTT Technical Research Centre of Finland. These documents will be the basis for the final phase of the present project - developing policy guidelines for future R&D investment in the Australian built environment. Refer also Parts 1, 2 and 3 for detail findings.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 1)

Formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. The conclusion that the unitary taxation model may be theoretically superior to the current arm's-length model that applies to multinational banks, despite significant implementation, compliance, and enforcement issues, is based on the unitary taxation model providing greater alignment with the unique features of these banks. The formulary apportionment model looks to the economic substance of the multinational entity and, in this sense, adopts a substance-over- form approach. Formulary apportionment further recognizes the impossibility of using arm's-length pricing for economically interdependent multinational entities. A final advantage to formulary apportionment, which is also a consequence of this model achieving greater inter-nation equity, is the elimination of double taxation.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 2)

As stated in Part 1 of this article, formulary appointment does not attempt to undertake a transactional division of a highly integrated multinational entity; rather, it allocates income to the jurisdictions based on economically justifiable formula. This article argues that the unitary taxation model is superior to the current arms-lenght model for the taxation of multinational banks despite significant implementation, complicance and enforcement issues. Part one of the article gave some background on the taxation of multinational banks, followed by a discussion of their uniqueness, and the theoretical benefits of the unitary tax model for multinational banking. Part 2 below covers the practical implications of accepting formulary apportionment as an 'optimal' regime for taxing multinational banks.

Homo Pleonexus : Man of desire

This presentation gives a broad psychological background to the behaviour involved in internet scams both emotional and financial. These refer in particular to the situation in Nigeria, West Africa where Australian citizens have been caught up in advance fee fraud.

The impact of computers on physical and psychological health: Strategies for staying in the "zone".

At a time when distance learning and flexible delivery of university courses are increasing, spending long hours on computers, working from home or in the laboratory, raises some unique problems for students. The paper presents a theoretical framework for first year students which helps to explain the developmental process that many students find themselves going through during their transitional phase at university. It will introduce the concept taken from sports psychology of "staying in the zone of peak academic performance" in order to accomplish the task of obtaining a degree whilst at the same time ensuring physical and psychological health. Strategies used by therapists to assist students to continue successfully in their course of choice and to achieve desirable outcomes will be discussed.

The divine right of ...judges

Poem published in Free Speech segment of NTEU Newletter.

Restart : reflections on the British scheme of the 80s for the long term unemployed

The chapter reflects on the first two years of the Restart Scheme introduced by the Manpower Services Commission for Long term unemployed people in the UK from a facilitator's perspective ten years later. It examines the actual weekly program for participants with some case examples from one of the pilot centres, Crawley College, West Sussex, an area of low unemployment. The observations suggested that even in a place where there are many job vacancies, there will be a 3-4% of the population who are unable to compete for jobs and participate in the work force unless sheltered workshops and specialized training initiatives are established.

One more tier, no more tears: Students’ perceptions of QUT Library’s 2nd tier learning and study support

This nuts and bolts session discusses QUT Library’s Study Solutions service which is staffed by academic skills advisors and librarians as the 2nd tier of its learning and study support model. Firstly, it will discuss the rationale behind the Study Solutions model and provide a brief profile of the service. Secondly, it will outline what distinguishes it from other modes of one-to-one learning support. Thirdly, it will report findings from a student perception study conducted to determine what difference this model of individual study assistance made to academic confidence, ability to transfer academic skills and capacity to assist peers. Finally, this session will include small group discussions to consider the feasibility of this model as best practice for other tertiary institutions and student perception as a valuable measure of the impact of learning support services.

Mining work, family and community : a spatially-oriented approach to the impact of the Ravensthorpe nickel mine closure in remote Australia

While changes in work and employment practices in the mining sector have been profound, the literature addressing mining work is somewhat partial as it focuses primarily on the workplace as the key (or only) site of analysis, leaving the relationship between mining work and families and communities under-theorized. This article adopts a spatially oriented, case-study approach to the sudden closure of the Ravensthorpe nickel mine in the south-west of Western Australia to explore the interplay between the new scales and mobilities of labour and capital and work–family–community connections in mining. In the context of the dramatically reconfigured industrial arena of mining work, the study contributes to a theoretical engagement between employment relations and the spatial dimensions of family and community in resource-affected communities.