Domestic and export marketing of Auracaria timber

This article examines the need for a marketing approach to support the expansion of trade in Australian forest Products. Opportunities available for trade in hoop pine ( Araucaria cunninghamii), a Queensland species of timber, are examined. Markets within China and Japan are found to have substantial potential end product uses for the plantation timber.

What shapes attitudes toward paying taxes? Evidence from multicultural European countries

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.

Before the first export decision : internationalisation readiness in the pre-export phase

Although the internationalisation process of the firm has been well researched since the 1970s, the behaviour of firms prior to internationalisation has not received commensurate research attention.This paper argues that a focus on firms’ pre-internationalisation activities will not only offer an additional important perspective to the study of firm internationalisation but it will also address a significant research gap in studies that are theoretically based on the so-called stages models. During the pre-internationalisation phase, a firm is exposed to stimuli factors that may trigger an impulse for foreign market expansion. Decision makers’ perceptions of stimuli, their attitudinal commitment towards internationalisation, the firms’ resources and capabilities, as well as the mediating effect of lateral rigidity comprise a learning process that leads a firm towards readiness to initiate an internationalisation decision. This paper advances the concept of internationalisation readiness and proposes a method for developing an Internationalisation Readiness Index.

Frequency Domain Characterization Of Sliding Mode Control Of An Inverter Used In DSTATCOM Application

In this paper, the commonly used switching schemes for sliding mode control of power converters is analyzed and designed in the frequency domain. Particular application of a distribution static compensator (DSTATCOM) in voltage control mode is investigated in a power distribution system. Tsypkin's method and describing function is used to obtain the switching conditions for the two-level and three-level voltage source inverters. Magnitude conditions of carrier signals are developed for robust switching of the inverter under carrier-based modulation scheme of sliding mode control. The existence of border collision bifurcation is identified to avoid the complex switching states of the inverter. The load bus voltage of an unbalanced three-phase nonstiff radial distribution system is controlled using the proposed carrier-based design. The results are validated using PSCAD/EMTDC simulation studies and through a scaled laboratory model of DSTATCOM that is developed for experimental verification