Philanthropic capacity to support Indigenous causes : the journey to improvement

The role of philanthropy in addressing Indigenous causes is still conceptually emerging in Australia despite many years of practice. This paper reports on a qualitative study with grantmakers and grantseekers to better understand the issues affecting the philanthropic grantmaking system for Indigenous causes in Australia. An attitudinal emphasis on human rights for politically, economically and socially disadvantaged groups and an impetus for structural change emerged that has yet to deliver real funding equity. The way forward is still largely focussed on ‘improving’ Indigenous community capacity in organisational governance systems. In contrast, this study points to strategic leverage points within philanthropic organisations which could be used to first assess and then develop policies, processes and their underlying attitudes which impact on cross-cultural work i.e. the ‘cultural competence ’ of philanthropic organisations. It is argued such an approach would support improved social justice practice in the sector and subsequently Indigenous outcomes.

Numerical modelling and design of LiteSteel Beams subject to lateral buckling

The LiteSteel Beam (LSB) is a new hollow flange channel section developed using a patented dual electric resistance welding and cold-forming process. It has a unique geometry consisting of torsionally rigid rectangular hollow flanges and a slender web, and is commonly used as flexural members. However, the LSB flexural members are subjected to a relatively new lateral distortional buckling mode, which reduces their moment capacities. Unlike lateral torsional buckling, the lateral distortional buckling of LSBs is characterised by simultaneous lateral deflection, twist and cross sectional change due to web distortion. Therefore a detailed investigation into the lateral buckling behaviour of LSB flexural members was undertaken using experiments and finite element analyses. This paper presents the details of suitable finite element models developed to simulate the behaviour and capacity of LSB flexural members subject to lateral buckling. The models included all significant effects that influence the ultimate moment capacities of such members, including material inelasticity, lateral distortional buckling deformations, web distortion, residual stresses, and geometric imperfections. Comparison of elastic buckling and ultimate moment capacity results with predictions from other numerical analyses and available buckling moment equations, and experimental results showed that the developed finite element models accurately predict the behaviour and moment capacities of LSBs. The validated model was then used in a detailed parametric study that produced accurate moment capacity data for all the LSB sections and improved design rules for LSB flexural members subject to lateral distortional buckling.

Plastic bending behaviour and section moment capacities of mono-symmetric LiteSteel Beams with web openings

Recently developed cold-formed LiteSteel beam (LSB) sections have found increasing popularity in residential, industrial and commercial buildings due to their light weight and cost-effectiveness. Currently, there is significant interest in the use of LSB sections as flexural members in floor joist systems, although they can be used as flexural and compression members in a range of building systems. The plastic bending behaviour and section moment capacity of LSB sections with web holes can be assumed to differ from those without, but have yet to be investigated. Hence, no appropriate design rules for determining the section moment capacity of LSB sections with web holes are yet available. This paper presents the results of an investigation of the plastic bending behaviour and section moment capacity of LSB sections with circular web holes. LSB sections with varying circular hole diameters and degrees of spacing were considered. The paper also describes the simplified finite element (FE) modelling technique employed in this study, which incorporates all of the significant behavioural effects that influence the plastic bending behaviour and section moment capacity of these sections. The numerical and experimental test results and associated findings are also presented.

Member moment capacities of mono-symmetric LiteSteel beam floor joists with web openings

Recently developed cold-formed LiteSteel beam (LSB) sections have found increasing popularity in residential, industrial and commercial buildings due to their light weight and cost-effectiveness. Another beneficial characteristic is that they allow torsionally rigid rectangular flanges to be combined with economical fabrication processes. Currently, there is significant interest in the use of LSB sections as flexural members in floor joist systems. When used as floor joists, these sections require openings in the web to provide access for inspection and other services. At present, however, there is no design method available that provides accurate predictions of the moment capacities of LSBs with web openings. This paper presents the results of an investigation of the buckling and ultimate strength behaviour of LSB flexural members with web openings. A detailed fine element analysis (FEA)-based parametric study was conducted with the aim of developing appropriate design rules and making recommendations for the safe design of LSB floor joists. The results include the required moment capacity curves for LSB sections with a range of web opening combinations and spans and the development of appropriate design rules for the prediction of the ultimate moment capacities of LSBs with web openings.

Behaviour and design of cold-formed steel beams subject to lateral-torsional buckling

Cold-formed steel beams are increasingly used as floor joists and bearers in buildings. Their behaviour and moment capacities are influenced by lateral-torsional buckling when they are not laterally restrained adequately. Past research on lateral-torsional buckling has concentrated on hot-rolled steel beams. Hence a numerical study was undertaken to investigate the lateral-torsional buckling behaviour of simply supported cold-formed steel lipped channel beams subjected to uniform bending. For this purpose a finite element model was developed using ABAQUS and its accuracy was verified using available numerical and experimental results. It was then used in a detailed parametric study to simulate the lateral-torsional buckling behaviour and capacity of cold-formed steel beams under varying conditions. The moment capacity results were compared with the predictions from the current design rules in many cold-formed steel codes and suitable recommendations were made. European design rules were found to be conservative while Australian/New Zealand and North American design rules were unconservative. Hence the moment capacity design equations in these codes were modified in this paper based on the available finite element analysis results. This paper presents the details of the parametric study, recommendations to current design rules and the new design rules proposed in this research for lateral-torsional buckling of cold-formed steel lipped channel beams.

Numerical study of cold-formed steel beam subject to lateral-torsional buckling

The use of cold-formed steel members as structural columns and beams in residential, industrial and commercial buildings has increased significantly in recent times. This study is focused on the use of cold-formed steel sections as flexural members subject to lateral-torsional buckling. For this purpose a finite element model of a simply supported lipped channel beam under uniform bending was developed, validated using available numerical and experimental results, and used in a detailed parametric study. The moment capacity results were then compared with the predictions from the current ambient temperature design rules in the cold-formed steel structures codes of Australia, New Zealand, North America and Europe. European design rules were found to be conservative while Australian and American design rules were unsafe. This paper presents the results of the numerical study, the comparison with the current design rules and the new proposed design rules.

The complete mitochondrial genome of the gall-forming fly, Fergusonina taylori(Nelson and Yeates) (Diptera: Fergusoninidae)

The monogeneric family Fergusoninidae consists of gall-forming flies that, together with Fergusobia (Tylenchida: Neotylenchidae) nematodes, form the only known mutualistic association between insects and nematodes. In this study, the entire 16,000 bp mitochondrial genome of Fergusonina taylori Nelson and Yeates was sequenced. The circular genome contains one encoding region including 27 genes and one non-coding A þT-rich region. The arrangement of the proteincoding, ribosomal RNA (rRNA) and transfer RNA (tRNA) genes was the same as that found in the ancestral insect. Nucleotide composition is highly A þ T biased. All of the protein initiation codons are ATN, except for nad1 which begins with TTT. All 22 tRNA anticodons of F. taylori match those observed in Drosophila yakuba, and all form the typical cloverleaf structure except for tRNA-Ser (AGN) which lacks a dihydrouridine (DHU) arm. Secondary structural features of the rRNA genes of Fergusonina are similar to those proposed for other insects, with minor modifications. The mitochondrial genome of Fergusonina presented here may prove valuable for resolving the sister group to the Fergusoninidae, and expands the available mtDNA data sources for acalyptrates overall.

Work-integrated learning as a component of the capstone experience in undergraduate law

There is currently little guidance in the Australian literature in relation to how to design an effective capstone experience. As a result, universities often fail to provide students with a genuine culminating experience in the final year of their degree. This paper will consider the key objectives of capstone experiences – closure and transition – and will examine how these objectives can be met by a work-integrated learning (WIL) experience. This paper presents an argument for the inclusion of WIL as a component of a capstone experience. WIL is consistent with capstone objectives in focusing on the transition to professional practice. However, the capacity of WIL to meet all of the objectives of capstones may be limited. The paper posits that while WIL should be considered as a potential component of a capstone experience, educators should ensure that WIL is not equated with a capstone experience unless it is carefully designed to ensure that all the objectives of capstones are met.

The development of the graphics-decoding proficiency instrument

The Graphics-Decoding Proficiency (G-DP) instrument was developed as a screening test for the purpose of measuring students’ (aged 8-11 years) capacity to solve graphics-based mathematics tasks. These tasks include number lines, column graphs, maps and pie charts. The instrument was developed within a theoretical framework which highlights the various types of information graphics commonly presented to students in large-scale national and international assessments. The instrument provides researchers, classroom teachers and test designers with an assessment tool which measures students’ graphics decoding proficiency across and within five broad categories of information graphics. The instrument has implications for a number of stakeholders in an era where graphics have become an increasingly important way of representing information.

Analysis of rural MUSA-MIMO-OFDM uplink channel capacity

Multi-user single antenna multiple-input multiple-output orthogonal frequency division multiplexing (MUSA-MIMO-OFDM) is a promising technology to improve the spectrum efficiency of fixed wireless broadband access systems in rural areas. This letter investigates the capacity of MUSA-MIMO-OFDM uplink channel by theoretical, simulation, and empirical approaches considering up to six users. We propose an empirical capacity formula suitable for rural areas. Characteristics of channel capacity temporal variations and their relationship with the wind speed, observed in a rural area, are also presented in this letter.

The traditional rationale of the arm’s length approach to transfer pricing : should the separate accounting model be maintained for modern multinational entities?

This article examines the current transfer pricing regime to consider whether it is a sound model to be applied to modern multinational entities. The arm's length price methodology is examined to enable a discussion of the arguments in favour of such a regime. The article then refutes these arguments concluding that, contrary to the very reason multinational entities exist, applying arm's length rules involves a legal fiction of imagining transactions between unrelated parties. Multinational entities exist to operate in a way that independent entities would not, which the arm's length rules fail to take into account. As such, there is clearly an air of artificiality in applying the arm's length standard. To demonstrate this artificiality with respect to modern multinational entities, multinational banks are used as an example. The article concluded that the separate entity paradigm adopted by the traditional transfer pricing regime is incongruous with the economic theory of modern multinational enterprises.

Adoption of innovative products on Australian road infrastructure projects

Product innovation is an important contributor to the performance of infrastructure projects in the construction industry. Maximizing the potential for innovative product adoption is a challenging task due to the complexities of the construction innovation system. A qualitative methodology involving interviews with major construction project stakeholders is employed to address the research question: ‘What are the main obstacles to the adoption of innovative products in the road industry?’ The characteristics of six key product innovation obstacles in Australian road projects are described. The six key obstacles are: project goal misalignment, client pressures, weak contractual relations, lack of product trialling, inflexible product specifications and product liability concerns. A snapshot of the dynamics underlying these obstacles is provided. There are few such assessments in the literature, despite the imperative to improve construction innovation rates globally in order to deliver road infrastructure projects of increasing size and complexity. Key obstacles are interpreted through an open innovation construct, providing direction for policy to enhance the uptake of innovation across the construction product supply network. Early evidence suggests the usefulness of an open innovation construct that integrates three conceptual lenses: network governance, absorptive capacity and knowledge intermediation, in order to interpret product adoption obstacles in the context of Australian road infrastructure projects. The paper also provides practical advice and direction for government and industry organizations that wish to promote the flow of innovative product knowledge across the construction supply network.

International transfer pricing : the Australian approach and lessons for Canada

In response to developments in international trade and an increased focus on international transfer-pricing issues, Canada’s minister of finance announced in the 1997 budget that the Department of Finance would undertake a review of the transfer-pricing provisions in the Income Tax Act. On September 11, 1997, the Department of Finance released draft transfer-pricing legislation and Revenue Canada released revised draft Information Circular 87-2R. The legislation was subsequently amended and included in Bill C-28, which received first reading on December 10, 1997. The new rules are intended to update Canada’s international transfer-pricing practices. In particular, they attempt to harmonize the standards in the Income Tax Act with the arm’s-length principle established in the OECD’s transfer pricing guidelines. The new rules also set out contemporaneous documentation requirements in respect of cross-border related-party transactions, facilitate administration of the law by Revenue Canada, and provide for a penalty where transfer prices do not comply with the arm’s-length principle. The Australian tax authorities have similarly reviewed and updated their transfer-pricing practices. Since 1992, the Australian commissioner of taxation has issued three rulings and seven draft rulings directly relating to international transfer pricing. These rulings outline the selection and application of transfer pricing methodologies, documentation requirements, and penalties for non-compliance. The Australian Taxation Office supports the use of advance pricing agreements (APAs) and has expanded its audit strategy by conducting transfer-pricing risk assessment reviews. This article presents a detailed review of Australia’s transfer-pricing policy and practices, which address essentially the same concerns as those at which the new Canadian rules are directed. This review provides a framework for comparison of the approaches adopted in the two jurisdictions. The author concludes that although these approaches differ in some respects, ultimately they produce a similar result. Both regimes set a clear standard to be met by multinational enterprises in establishing transfer prices. Both provide for audits and penalties in the event of noncompliance. And both offer the alternative of an APA as a means of avoiding transfer-pricing disputes with Australian and Canadian tax authorities.