International tax and the Australian wine industry: Is your client’s product destined to sail the seven seas?

The export market for Australian wine continues to grow at a rapid rate, with imported wines also playing a role in market share in sales in Australia. It is estimated that over 60 per cent of all Australian wine is exported, while 12 per cent of wine consumed in Australia has overseas origins. In addition to understanding the size and direction (import or export) of wines, the foreign locales also play an important role in any tax considerations. While the export market for Australian produced alcohol continues to grow, it is into the Asian market that the most significant inroads are occurring. Sales into China of bottled wine over $7.50 per litre recently overtook the volume sold our traditional partners of the United States and Canada. It is becoming easier for even small to medium sized businesses to export their services or products overseas. However, it is vital for those businesses to understand the tax rules applying to any international transactions. Specifically, one of the first tax regimes that importers and exporters need to understand once they decide to establish a presence overseas is transfer pricing. These are the rules that govern the cross-border prices of goods, services and other transactions entered into between related parties. This paper is Part 2 of the seminar presented on transfer pricing and international tax issues which are particularly relevant to the wine industry. The predominant focus of Part 2 is to discuss four key areas likely to affect international expansion. First, the use of the available transfer pricing methodologies for international related party transactions is discussed. Second, the affects that double tax agreements will have on taking a business offshore are considered. Third, the risks associated with aggressive tax planning through tax information exchange agreements is reviewed. Finally, the paper predicts future ‘trip-wires’ and areas to ‘watch out for’ for practitioners dealing with clients operating in the international arena.

Partnerships to promote school to work transitions : evidence from the field

Internationally, vocational education and training (VET) is challenged by increasing skills shortages in certain industries and rapidly changing skill requirements. Rigid and centralised state bureaucracies have proven inadequate to adapt to these challenges. Increasingly, partnerships between schools and industry have been established as a potential strategy to address local labour market demand and to provide school to work transition programs. Drawing on experiences in Australia, this paper reports on a case study of government-let partnerships between schools and industry. The Queensland Gateway schools initiative currently involves over 120 schools. The study aimed to understand how partnerships were constructed in this initiative. Selected partnerships were analysed in terms of the following principles of public-private partnerships – efficiency, effectiveness, sustainability, and beneficiaries. Although there are some benefits of partnership activities reported by both school and industry stakeholders, little evidence was found that the above underlying principles had been addressed to a significant extent in the Gateway school initiative. Further, these partnerships are often tenuously facilitated by individuals who have limited infrastructure or strategic support. Implications are that project stakeholders have not sufficiently accommodated theoretical perspectives on implementation and management of partnerships. Similar initiatives may be improved if stakeholders are cognisant of the underlying principles supporting successful public-private partnerships.

Boomtown

This creative work was commissioned by the Queensland Music Festival (artistic director: James Morrison) as the signature regional event for the 2013 festival. With book by David Burton and music by Scott Saunders, this original music theatre piece was creatively developed and directed by Sean Mee under the overall control of creative Producer, Marguerite Pepper. The production was created using the stories of Gladstone and performed by over 300 local artists, school children and industry partners on the foreshore of the Gladstone Marina on a purpose built stage, designed by Josh McIntosh. The production played over 4 nights (18-21 July 2013) to an estimated audience of just under 20,000.

YAWL4Industry : reflections on using YAWL for industry projects

The Yet Another Workflow Language (YAWL) language and environment has been used to prototype, verify, execute and analyse business processes in a wide variety of industrial domains, such as telephony, construction, supply chain, insurance services, medical environments, personnel management and the creative arts. These engagements offer the YAWL researcher community a great opportunity to validate our research findings within an industry setting, as well as discovery of possible enhancements from the end user perspective. This paper describes three such industry projects, discusses why YAWL was chosen and how it was used in each, and reacts on the insights gained along the way.

The micro-movie wave in a globalising China : adaptation, formalisation and commercialisation

While user-generated short online videos have existed since the emergence of video sharing sites in China, they have undergone a process of formalisation and commercialisation, culminating in the wave of micro-movies in recent years. By addressing the wider context of globalisation alongside relevant state policies and shifting viewing habits, this article analyses the local and global causes of this wave. It offers evidence that illustrates how online video service providers in China have adapted in a changing industry landscape as they negotiate state policies, advertiser interests and user preference. It then examines the production and distribution dynamics, where professional producers draw on social media, grassroots creativity and creative talents in regional markets. Finally, it discusses the cultural implications of this process in terms of both the nature and flow of creativity. Based on these analyses, the article also sheds light on the interplay between the state and the market in the context of globalisation and marketisation of media sectors, which becomes more complicated when the state-owned or controlled media enter the emerging market sectors.

Calligraphy and causation : two obstetric management cases - Hirst v Sydney South West Area Health and King v Western Sydney local health network

Two recent decisions of the Supreme Court of New South Wales in the context of obstetric management have highlighted firstly, the importance of keeping legible, accurate and detailed medical records; and secondly, the challenges faced by those seeking to establish causation, particularly where epidemiological evidence is relied upon...

Development of a large scale flexible LED display matrix for the screen industry

This project addresses the viability of lightweight, low power consumption, flexible, large format LED screens. The investigation encompasses all aspects of the electrical and mechanical design, individually and as a system, and achieves a successful full scale prototype. The prototype implements novel techniques to achieve large displacement colour aliasing, a purely passive thermal management solution, a rapid deployment system, individual seven bit LED current control with two way display communication, auto-configuration and complete signal redundancy, all of which are in direct response to industry needs.

CSR in Private Enterprises in Developing Countries : Evidences from the Ready-Made Garments Industry in Bangladesh

"This book examines the growing trend of recognition and practices of CSR in private enterprises in developing countries. It identifies the challenges and deficiencies in these practices and proposes means for improvement. Based on a sound theoretical foundation, this book focusses on the case of Bangladesh and the ready-made garment industry to exemplify the described developments. After a brief introduction the book outlines the standards of Corporate Social Responsibility. It compares the trends in CSR practices both in developed and developing countries and then embarks on CSR practices in the private sector in Bangladesh to finally present a detailed analysis of CSR and its practices in the ready-made garment industry. The book not only compares developing countries with developed, but as well provides an assessment and analysis of different stages of CSR within the South Asian area."--published website

Justice for pollution-victims in China and Australia

The concept of environmental justice is well developed in North America, but is still at the evolutionary stage in most other jurisdictions around the globe. This paper seeks to explore two jurisdictions where incidents of environmental justice are likely to be seen in the future as a result of manufacturing and mining practices. The discussion will centre upon avenues to environmental justice for both private citizens and the public at large. The first jurisdiction considered is China, where environmental liability claims brought by Chinese citizens have increased at an annual average of 25% (Yang 2011). Manufacturing is at the core of the Chinese economy and is responsible for some of the unprecedented economic growth in the region. Less discussed are the industry impacts on water and air pollution levels and the associated implications of these pollutants on local communities. China introduced the Tort Liability Law (TLL) in 2010, which may provide avenues to justice for private citizens. The other jurisdiction considered by the paper is Australia, where the mining boom has buffered the Australian economy from the global financial crisis. There is some limited case law in Australia where private citizens have made a claim in toxic torts; however the framework is underdeveloped in terms of the significant risks facing indigenous and local communities in mining areas and also by comparison to the developments of the TLL framework in China. This paper traces the regulatory responses to the affects of major industries on communities in China and Australia. From this it examines the need for environmental justice avenues that align with rule of law principles.

Skins for smokes and the use of cultural content and imagery

[Extract] For just $5.29 Australians can now purchase "Skins" from local, independent grocers to cover their cigarette packet with the Aboriginal or Torres Strait Islander flag. We argue that this use of cultural content and copyright' imagery on cigarette packets negates health promotion efforts, such as Australia's recent introduction of plain packaging laws and the subsequent dismissal of a legal challenge from the tobacco industry.

Histogram of weighted local directions for gait recognition

In this paper, we explore the effectiveness of patch-based gradient feature extraction methods when applied to appearance-based gait recognition. Extending existing popular feature extraction methods such as HOG and LDP, we propose a novel technique which we term the Histogram of Weighted Local Directions (HWLD). These 3 methods are applied to gait recognition using the GEI feature, with classification performed using SRC. Evaluations on the CASIA and OULP datasets show significant improvements using these patch-based methods over existing implementations, with the proposed method achieving the highest recognition rate for the respective datasets. In addition, the HWLD can easily be extended to 3D, which we demonstrate using the GEV feature on the DGD dataset, observing improvements in performance.

Stitching at the boundaries : Vietnamese garment industry workers in transnational spaces

This paper explores the interfaces between the transnational politics of labour and the experiences of Vietnamese women garment workers both in Vietnam and as migrants to other countries. As the global industries have come to organise much of the contemporary economic system, so too have they crossed national boundaries in search of cheap labour. At the same time enclaves of migrant disadvantage within the multi-ethnic nation-states of the developed world have also provided workers for the manufacture of clothing. In the case of Australia, these workers are mostly home-based and not in factories. In this paper I explore Vietnamese women's different incorporations into the garment industry in various locations – in Australia, in Vietnam, and in American Samoa. In so doing, I provide an analysis of the links between gender, global power relations and the contradictory space of transnational exchange.

Practical applications for clay-derived zeolite N : an ammonium-selective ion exchanger for industry use

Over the past ten years, scaled-up utilisation of a previously under-exploited zeolite, Zeolite N1, has been demonstrated for selective ion exchange of ammonium and other ions in aqueous environments. As with many zeolite syntheses, the required source material should contain predictable levels of aluminium and silicon and, for full-scale industrial applications, kaolin and/or montmorillonite serve such a purpose. Field, pilot and commercial scale trials of kaolin-derived Zeolite N have focused on applications in agriculture and water treatment as these sectors are primary producers or users of ammonium. The format for the material – as fine powders, granules or extrudates – depends on the specific application albeit each has been evaluated.

Exploring the challenges to industrialized residential building in China

Industrialised building (IB) is considered by many to have an important role to play in China's residential construction industry due to its potential for improved quality, productivity, efficiency, safety and sustainability. It is surprising, therefore, that although a large number of construction programmes have been completed in the country in recent years, very few have been built in this manner. Quite why this situation exists is unknown. The well-known problems with IB, such as the constraints placed on designer freedom, may be the cause. It is equally possible that, as is typical with developing countries such as China, cost or government issues dominate. On the other hand, in comparison with other countries, the construction industry in China has been widely criticised for its lack of modernity. Either way, there is an urgent need to assess and understand the hindrances to the adoption of IB in residential construction in order to identify what corrective measures, if any, need to be taken. Towards this end, we first identify a set of critical factors (CFs) for assessing the hindrances to IB adoption in China. This involves the analysis of research data collected by a questionnaire survey of experienced housing developers and professionals working in China's construction industry sector. Fuzzy set theory is used in the selection of the CFs. These CFs comprise, in rank order: higher initial cost; lack of skilled labour in IB; manufacturing capability and involvement issues and product quality problems; lack of supply chain; lack of codes and standards; and lack of government incentives, directives and promotion. The establishment of the CFs provides a basis for local construction sectors to better equip themselves for future implementation of IB. The findings also indicate a current need for formulating improved policies and strategies to encourage the further development of IB in China at present.