Judicial and Legislative Considerations in the Taxation of Compensation Receipts: An International Comparison

In 1995 the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 - an attempt to comprehensively address the appropriate capital gains tax treatment of a receipt of compensation awarded either by the courts or via a settlement - still a lack of consensus regarding the appropriate treatment of such awards - a private binding ruling presently the only way a taxpayer can determine their liability with any certainty - the Australian position compared to that of the United Kingdom and Canada.

An ecological study of the relationship between social and environmental determinants of obesity

There is growing concern with the increasing prevalence of obesity in industrialised countries, a trend that is more apparent in the poor than in the rich. In an ecological study, the relationship between an area measure of socioeconomic status (SES) and the density of fast-food outlets was examined as one possible explanation for the phenomenon. It was found that there was a dose-response between SES and the density of fast-food outlets, with people living in areas from the poorest SES category having 2.5 times the exposure to outlets than people in the wealthiest category. The findings are discussed.

Land use, water quality and ecological responses in Lake Colac – trends from Australia

Purpose - Recently, Colac Otway Shire in Australia released its management plan for Lake Colac, claiming over-enrichment of the lake with nutrients and degraded water quality. This paper aims to investigate these claims by establishing a correlation between key water and ecological indicators and land uses.

Design/methodology/approach - Examines the correlation between impairment and stressors in Lake Colac. This was achieved by identifying the likely sources of pollutants into Lake Colac; identifying any existing monitoring program; and characterizing the water and sediment inputs. The likely impacts of increased nutrients and sediment levels on indigenous flora and fauna were also examined. The use of meiofauna (very small benthic metazoan animals) was investigated as an indicator of degraded sites. Plankton diversity as a measure of water health was also assessed.

Findings - Water quality in Lake Colac was found to vary both temporally and spatially, and exhibited low attainment against acceptable trigger values/objectives. At current levels the lake can be classified as poorly degraded. Likely sources of pollution were identified to be related to land uses in the catchments. The biota of the lake, investigated at four study sites, yielded a sparse, benthic macrofaunal assemblage that was dominated by oligochaetes. In contrast, an abundant and taxonomically diverse meiofaunal assemblage was noted. Future meiofaunal analyses are likely to resolve suitable biotic indicator species of free-living nematodes in response to land use and waterway threats specified in the study. Originality value - This work will provide a better understanding of integrated environmental systems to enable development of best management practices, thus transforming the way the land and water are used in the future. Following the present work, other key water and ecological indicators (increased dispersion and dominance of biological species) at five additional sites were studied. Alternative management options for the effluent generated at Colac Sewage Treatment Plant and possible ecological effects of each option were also evaluated. More recently, a sediment characterization study was also carried out at sensitive sites representative of locations where build up of sediments and algae outbreaks are reported. This will enable classification of sediment and evaluation of dredging options.

Outdoor education and bush adventure therapy: A social-ecological approach to health and wellbeing.

Together, outdoor education and bush adventure therapy can be seen to constitute a population-wide health intervention strategy. Whether in educational or therapeutic settings, the intentional use of contact with nature, small groups, and adventure provides a unique approach in the promotion of health and wellbeing for the general population, and for individuals with identified health vulnerabilities. This paper explicitly emphasises human and social health, however, an integral assumption is that a healthy and sustainable environment is dependent on healthy human relationships with nature. We invite outdoor educators and bush adventure therapy practitioners to examine the proposition that healthy interactions with nature can create a unique stream of socio-ecological interventions. A spectrum of outdoor adventure programs is provided, allowing outdoor educators and bush adventure therapy practitioners to locate their work according to program context and aims, and participant aims and needs.

Ecological attributes of strategic land acquisitions for addition to Victoria's public protected area estate : 2004-2005

The development of a comprehensive, adequate and representative reserve system is the key objective of the National Reserve System, and is supported by all Australian States and Territories. In Victoria, the purchase of private land for incorporation into the parks and reserves system assists in the protection of some of the State’s most endangered ecosystems. This article outlines the ecological attributes of private land purchased for addition to the Victorian public protected area system between 2004 and 2005.

Human health, well-being and global ecological scenarios

This article categorizes four kinds of adverse effects to human health caused by ecosystem change: direct, mediated, modulated, and systems failure. The effects are categorized on their scale, complexity, and lag-time. Some but not all of these can be classified as resulting from reduced ecosystem services. The articles also explores the impacts that different socioeconomic–ecologic scenarios are likely to have on human health and how changes to human health may, in turn, influence the unfolding of four different plausible future scenarios. We provide examples to show that our categorization is a useful taxonomy for understanding the complex relationships between ecosystems and human well-being and for predicting how future ecosystem changes may affect human health.

Active temperature compensation for an accelerometer based angle measuring device

An angle measuring device using a high performance and very compact accelerometer provides a new and exciting method for producing highly compact and accurate angle measuring devices. Accelerometers are micro-machined and are able to measure acceleration to a very high accuracy. By using gravity as a reference these compact devices can also be used for measuring angles of rotation. The inherent problem with these devices is that their response characteristic changes with temperature which is detrimental to measurement accuracy. This paper describes an effective method to overcome this problem using a temperature sensor and intelligent software to compensate for this drift characteristic. In order to demonstrate the effectiveness of this work, experiments have been developed and conducted with the results and analysis provided at the end
of this paper for discussion.

Monitoring ecological impacts: concepts and practice in flowing waters

Monitoring Ecological Impacts provides the tools needed to design  assessment programs that can reliably monitor, detect and allow  management of human impacts on the natural environment. The procedures described are well-grounded in inferential logic. Step-by-step guidelines and flow diagrams provide clear and useable protocols, which are applicable to real situations.

Understanding physical activity environmental correlates : increased specificity for ecological models

Ecological models are now used to understand the complex array of factors that influence physical activity, resulting in a greater emphasis on environmental correlates. This selective review examines whether the predictive capacity of these models could be improved if behavior-specific measures of the environment were used to predict context-specific behaviors.

Ecological and human dimensions of management of feral horses in Australia: a review

In Australia, the management of feral horse populations is a contentious issue, owing to their pluralistic status as an introduced pest and a national icon. In this review, we synthesise current knowledge of the ecological effects of feral horses and the human dimensions of feral horse management, using case studies from around the world to illustrate contentious and successful management practices. We highlight gaps in the literature and suggest that more peer-reviewed research would be beneficial in reducing the current public controversy surrounding management of feral horses.

Don't rain on my parade : barriers to ecological tourism

This research investigates the perceived risks and perceptions of visitor experiences associated with visitation to an ecological tourist destination. The research identified a significant consumption barrier which appeared to impact significantly and reflect juxtapositions with regard to tourists’ perceived (reflective) and lived (responsive) experiences with the tourist attraction. The conflicting reports of the “over-commercialisation” of the attraction and the enjoyment of the natural experience recorded at varying recollection periods, provided valuable insight into tourist consumption barriers to the establishment of relational bonds between tourists and ecological tourist attractions.

Observations of the ecological impacts of Sambar Cervus unicolor in East Gippsland, Victoria, with reference to destruction of rainforest communities

Damage caused by Sambar, particularly browsing, antler rubbing and physical removal of particular plant species, is resulting in serious ecological consequences. Threatening processes instigated or maintained by Sambar include: loss of individual taxa, altered vegetation structure and massive
widespread removal and prevention of regeneration, which is now resulting in the loss of plant communities in some areas. These observations are particularly disturbing, as it is apparent that Sambar are yet to reach their full ecological and population potential in south-eastern Australia. The destruction documented ill this article is now so widespread and so severe that in places it represents an ecological disaster for specific plant and animal species, ecological vegetation classes and floristic communities. We strongly recommend that Sambar in particular, and feral deer in general. should no longer be protected under the Wildlife Act 1975 so that control methods can be devised and implemented. It now appears that such measures will he essential for the long-term survival of some fragile plant species and communities in Victoria. (Title: Victorian Naturalist 122(4) 2005, 189-200