Thermal performance of composite panels under fire conditions using numerical studies : plasterboards, rockwool, glass fibre and cellulose insulations

In recent times, light gauge steel frame (LSF) wall systems are increasingly used in the building industry. They are usually made of cold-formed and thin-walled steel studs that are fire-protected by two layers of plasterboard on both sides. A composite LSF wall panel system was developed recently, where an insulation layer was used externally between the two plasterboards to improve the fire performance of LSF wall panels. In this research, finite element thermal models of the new composite panels were developed using a finite element program, SAFIR, to simulate their thermal performance under both standard and Eurocode design fire curves. Suitable apparent thermal properties of both the gypsum plasterboard and insulation materials were proposed and used in the numerical models. The developed models were then validated by comparing their results with available standard fire test results of composite panels. This paper presents the details of the finite element models of composite panels, the thermal analysis results in the form of time-temperature profiles under standard and Eurocode design fire curves and their comparisons with fire test results. Effects of using rockwool, glass fibre and cellulose fibre insulations with varying thickness and density were also investigated, and the results are presented in this paper. The results show that the use of composite panels in LSF wall systems will improve their fire rating, and that Eurocode design fires are likely to cause severe damage to LSF walls than standard fires.

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.

Collaborative learning in the rural Indonesian craft industry

The research explores the potential for participatory and collaborative approaches in working with the Indonesian glass-bead rural craft industry, which currently struggles to sustain its business. Contextual inquiry and participatory action research were used to understand the local context, including motivations, barriers and opportunities and to collaboratively develop strategies for advancement and innovation. The study documents participatory design projects undertaken to make, sell and promote hedonic products. It identifies the importance of understanding local context and individual craftsperson aspirations in designing collaborative support programs. It also provides an in depth insight into the Indonesian rural craft industry.

Evolutions of an Online Generation: Education, Industry and IMC

This paper traces the evolutions of a new generation of students who are predominantly the ‘online generation’; explores the emerging impact of this generation on industry; identifies the changing role of education from traditional classroom to an online environment; and explores the contribution related to integrated marketing communications (IMC). Educational requirements from a business perspective must incorporate global business demands; virtual learning environments progress the online generation towards a post-modern learning state. The central proposition of this paper is that the emergence of IMC in evolving industry practices is influenced by student generations who are producing a new paradigm of alignment between education and industry. This is purely a conceptual exploration using limited examples to provide some context and illustrate the questions raised for consideration.