Ring strain in boroxine rings: computational and experimental considerations

B3LYP/6-311+G(d) calculations indicate that (HBO)₃ (4) and (HBO)₄ (5) possess (zero-point energy corrected) strain enthalpies of 11.4 and 31.6 kJ mol⁻¹, respectively. The absence of eight-membered (RBO)₄ rings is attributed to a combination of ring strain and the lability of the B---O bond. The synthesis, characterization and molecular structure of (PhBO)₃·pyridine (1) are described and chemical phenomena related to the addition of amines to triorganoboroxine rings are rationalized in terms of relief of ring strain in 4.

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.

Tax incentives for foreign direct investment part II : Design considerations

Part I of this article concluded that tax incentives for foreign direct investment (FDI) have become increasingly common over the past 10 years or so, especially among developing countries, and that there is substantial evidence to support the proposition that tax considerations now play an important role in many investment decisions. Countries seeking to attract FDI often feel compelled to offer tax inducements that are at least as attractive as those offered by their neighbours or competitors. Countries do so at a cost, however, and that cost may be substantial. Governments are thus placed in a dilemma - can they afford to cut taxes in order to attract investment, and can they afford not to? The second part of this article assumes that countries, and especially most developing countries, will continue to feel obliged to provide tax incentives. The aim of this part therefore is to examine ways in which those incentives can be made more effective and more efficient, thereby reducing their cost to the host country.

General practitioners' perspectives regarding competence and confidentiality in an adolescent with suspected anorexia nervosa: legal and ethical considerations

In Victoria, Australia, the legal position regarding young people's competence to make medical treatment decisions has not been clarified in legislation, and a number of often vague common law decisions must be relied on for guidance. This situation produces a degree of uncertainty about appropriate professional practice, while also potentially impeding young people's rights claims in health care settings. With this in mind, the present research explored general practitioners' competence and confidentiality decisions regarding a 17-year-old female who presented with symptoms of an eating disorder. Questionnaires were sent to a random sample of 500 Victorian general practitioners, of whom 190 responded. After reading a case vignette, general practitioners indicated whether they would find the hypothetical patient competent and if they would maintain her confidentiality. Seventy-three per cent of respondents found the patient competent and most would have maintained confidentiality, at least initially. However, subsequent analysis of the rationales supplied for these decisions revealed a wide diversity in general practitioners' understandings and implementations of extant legal authority. This research highlights the need for general practitioners to be exposed to up-to-date and clinically relevant explanations of contemporary legal positions.

Methodological considerations in the measurement of institutional and structural forms of HIV discrimination

The systematic measurement of HIV/AIDS-related discrimination is imperative within the current rhetoric that holds discrimination as one of the two ‘biggest' barriers to HIV/AIDS pandemic intervention. This paper provides a methodological critique of the UNAIDS (2000b) Protocol for the Identification of Discrimination against People Living with HIV (the Protocol) . Specifically, the paper focuses on the Protocol's capacity to accurately identify and measure institutional levels of HIV-related discrimination that allows data that are reliable and comparable across time and contexts. Conceptual issues including the Protocol's objective as an indicator versus a direct measure of discrimination and the role of the Protocol as a tool of research versus a tool of advocacy are explored. Design issues such as the operationalization of discrimination, appropriateness of indicator content, sampling and data collection strategies and issues of scoring are also evaluated. It is hoped that the matters outlined will provide readers with ways of critically reflecting and evaluating the findings of the research papers presented in this Special Issue, as well as pointing to ways of improving research design.

Synthesis and structure of bis(para-methoxyphenyl)selenoxide and its monohydrate. theoretical considerations of the hydration of diorganoselenium oxides

The title compound was prepared by base hydrolysis of (p-MeOC₆H₄)₂SeCl₂ in water and isolated as the crystalline monohydrate, (p-MeOC₆H₄)₂SeO·H₂O, in which the water molecule is associated via hydrogen-bonding. Water-free (p-MeOC₆H₄)₂SeO was obtained crystalline after drying and recrystallisation from toluene. Both crystal phases were investigated by single crystal X-ray diffraction. Preliminary DFT calculations at the B3LYP/LANL2DZdp level of theory suggest that the hydrogen bonded complexes R₂SeO·H₂O (R = H, Me, Ph) are by 2.79, 3.36 and 11.10 kcal mol^-1 more stable than the corresponding elusive diorganoselenium dihydroxides R₂Se(OH)₂. The hydrogen bond energies of R₂SeO·H₂O (R = H, Me, Ph) are 5.98, 7.18 and 5.89 kcal mol^-1.

Complementary therapies: considerations for diabetes care

Complementary therapies (CTs) are receiving increasing attention in mainstream health care. Over 50% of the global population between 25% 30% of people with diabetes use CTs. In addition, health professionals are increasingly incorporating CT into their practice or referring patients to CT practitioners. This paper explores the philosophy underlying CT, gives an overview of the types of therapies used, outlines the reasons people use CTs the risks benefits for people with diabetes. Copyright © 2004 John Wiley & Sons, Ltd.

Future considerations for the training and development of Australian quality managers

Adequate, appropriate training of quality managers is essential to the development and implementation of effective quality management systems. This study reports on a survey of 235 Australian quality managers to determine their perceptions of their training and development needs, the extent to which these were being met, and their views on the future of their discipline. The study found that there was a general lack of systematization, most programs were short-term and delivered by a fragmented set of providers. Many managers had received no training in the past 5 years. While the respondents were generally satisfied with the training they had received, there was evidence that their insight into their own needs was imperfect. The respondents were divided between those who thought quality management would remain a discrete field and those who saw it being absorbed by other management systems. The challenges of developing an appropriate training and development regime in this environment are discussed.

The reactivity of bis(para-methoxyphenyl)telluroxide towards triflic acid and diphenylphosphinic acid. Theoretical considerations of the protonation and hydration process of diorganotelluroxanes

The reaction of (p-MeOC₆H₄)₂TeO with two equivalents of HO₃SCF₃ and HO₂PPh₂ provided the tetraorganoditelluroxanes (F₃CSO₃)(p-MeOC₆H₄)₂TeOTe(p-MeOC₆H₄)₂(O₃SCF₃) (1) and (Ph₂PO₂)(p-MeOC₆H₄)₂TeOTe(p-MeOC₆H₄)₂(O₂PPh₂)·2 Ph₂PO₂H (2) in good yields. Compounds 1 and 2 were characterized by solution and solid-state ³¹P and ¹²⁵Te NMR spectroscopy, IR spectroscopy, electrospray mass spectrometry, conductivity measurements and single crystal X-ray diffraction. In solution, compound 1 undergoes an electrolytic dissociation and reversibly reacts with traces of water to give the mononuclear cation [(p-MeOC₆H₄)₂TeOH]⁺ and triflate anions. Theoretical aspects of the protonation and hydration of model telluroxanes R₂TeO (R = H, Me, Ph) were investigated by preliminary DFT calculations and compared to the corresponding selenoxanes R₂SeO. The tellurium dihydroxides R₂Te(OH)₂ seem to be more stable than the hydrogen-bonded complexes R₂TeO·H₂O.

Technologies and considerations for developing internet and multiplayer computer games: a tutorial (extended abstract)

Games are universal and probably as old as humankind. Today the development of computer technology, especially the development of fast networks and the Internet, brings games a faster growth than ever before. Game design and development is now a fast-growing entertainment field, with a lot to offer professionally and creatively. In fact, from IT professional’s point of view, creating computer games provides us with all the usual technical challenges associated with software development, such as requirement analysis, architectural design, rapid prototyping, HCI, parallel and distributed processing, code reuse, programming, performance evaluation, testing and maintenance. It also provides challenges on other exciting aspects, such as storyboarding, screenplays, illustration, animation, sound effects, music, and social impact. By developing a computer game from start to finish, one would be able to acquire multi-disciplinary knowledge to become an IT professional for the modern era.

Engaging patients as safety partners : some considerations for ensuring a culturally and linguistically appropriate approach

Engaging patients as ‘safety partners’ with health service providers to help identify and rectify preventable adverse events in health care is being increasingly accepted in the USA, Australia, and elsewhere as a promising strategy to improve patient safety outcomes. The implications of this trend for patients and families of minority cultural and language backgrounds have not, however, been comprehensively considered. In this article, attention is given to briefly exploring the notion of patient participation in health care and the problematic transposition of the concept into patient safety discourse. The importance of recognising and responding to the critical relationship between culture, language and
patient safety outcomes, and the possible benefits and risks of engaging patients of minority ethnic backgrounds in safety partnership programs are explored. It is suggested that if patient safety engagement/partnership programs are to perform well in cross-cultural health care contexts, they need to be supported by research evidence and appropriately informed by the perspectives and experiences of patients and families/nominated carers from minority cultural and language backgrounds. They also need to be appropriately supported by culturally competent policies and practices across the entire health care system. The importance of robust internationally comparative research on this issue is highlighted.