Revitalising the Australian Shipping Industry through Tax Reform: Alchemy or Piracy?

The Australian Federal Government has recently passed reforms to the shipping industry. These reforms are aimed at removing barriers to investment in Australian shipping, fostering global competitiveness and securing a stable maritime skills base. The shipping reform package adopts a two pronged approach designed to achieve its stated goals by providing both a ‘stick’ and ‘carrot’ to industry participants. First, the ‘stick’ is delivered via the provision of tighter regulation of coastal trading operations through a new licencing system, along with the introduction of a civil penalty regime and an increase in existing penalties. Second, the ‘carrot’ is delivered via taxation incentives available to vessels registered in Australia where the registrant meets certain specified criteria. These incentives, introduced through amendments to the Income Tax Assessment Act 1997 and the Income Tax Assessment Act 1936 and contained in the Tax Laws Amendment (Shipping Reform) Act 2012, provide five key tax incentives to the shipping industry. From 1 July 2012, amendments give effect to an income tax exemption for qualifying ship operators, accelerated depreciation of vessels, roll-over relief from income tax on the sale of a vessel, an employer refundable tax offset, and an exemption from royalty withholding tax for payments made for the lease of certain shipping vessels.

IMO mandatory energy efficiency measures for international shipping : the first mandatory global greenhouse gas reduction instrument for an international industry

Bunker fuels used in the aviation and maritime sectors are responsible for nearly 10% of global greenhouse gas emissions.1 According to a scientific survey: ‘[s]hipping is estimated to have emitted 1,046 million tonnes of CO2 in 2007, which corresponds to 3.3% of the global emissions during 2007. International shipping is estimated to have emitted 870 million tonnes, or about 2.7% of the global emissions of CO2 in 2007’. The study also predicted that ‘by 2050, in the absence of policies, ship emissions may grow by 150% to 250% (compared to the emissions in 2007) as a result of the growth in shipping.’

Developing national level informatics competencies for undergraduate nurses : methodological approaches from Australia and Canada

Health information systems are being implemented in countries by governments and regional health authorities in an effort to modernize healthcare. With these changes, there has emerged a demand by healthcare organizations for nurses graduating from college and university programs to have acquired nursing informatics competencies that would allow them to work in clinical practice settings (e.g. hospitals, clinics, home care etc). In this paper we examine the methods employed by two different countries in developing national level nursing informatics competencies expected of undergraduate nurses prior to graduation (i.e. Australia, Canada). This work contributes to the literature by describing the science and methods of nursing informatics competency development at a national level.

Institutional specifics and unemployment insurance eligibility in Canada : how sensitive are employment duration effects?

The paper examines the influence of unemployment insurance on the duration of employment spells in Canada using the 1988–90 Labour Market Activity Survey. The primary focus of the paper is to evaluate whether estimated UI effects are sensitive to the degree to which institutional rules and regulations governing UI eligibility and entitlement are explicitly modelled. The key result of the paper is that it is indeed important to allow for institutional detail when estimating unemployment insurance effects. Estimates using simple proxies for eligibility indicate small, often insignificant UI effects. The size and significance of the effects rise as more realistic versions of the variables are adopted. The estimates using the eligibility variables incorporating the greatest level of institutional detail suggest that a jump in the hazard rate by a factor of 2.3 may not be an unreasonable estimate of the effect.

Current practice in nutrition assessment for the management of Parkinson’s disease in Australia and Canada

AIM: To document and compare current practice in nutrition assessment of Parkinson’s disease by dietitians in Australia and Canada in order to identify priority areas for review and development of practice guidelines and direct future research. METHODS: An online survey was distributed to DAA members and PEN subscribers through their email newsletters. The survey captured current practice in the phases of the Nutrition Care Plan. The results of the assessment phase are presented here. RESULTS: Eighty-four dietitians responded. Differences in practice existed in the choice of nutrition screening and assessment tools, including appropriate BMI ranges. Nutrition impact symptoms were commonly assessed, but information about Parkinson’s disease medication interactions were not consistently assessed. CONCLUSIONS: he variation in practice related to the use of screening and assessment methods may result in the identification of different goals for subsequent interventions. Even more practice variation was evident for those items more specific to Parkinson’s disease and may be due to the lack of evidence to guide practice. Further research is required to support decisions for nutrition assessment of Parkinson’s disease.

Contact lens prescribing in Canada 2011

For the past 12 years, the International Contact Lens Prescribing Survey Consortium has sent surveys to a selection of Canadian optometrists in order to collect information on the contact lenses they fit and basic demographic data of the patients. Canada is one of about 40 countries that contributes to the global study and while annual reviews of the study data are presented, information published for any one market is limited due to the size of the dataset.1 This manuscript presents a more detailed analysis on the Canadian market for 2011.

Crime, justice, and inequality : Oh Canada, where art thou?

Since Canada���s colonial beginnings, it has become increasingly riddled with classism, racism,sexism, and other damaging outcomes of structured social inequality. In 2006, however,many types of social injustice were turbo‐charged under the federal leadership of the Harper government. For example, a recent southern Ontario study shows that less than half of working people between the ages of 25 and 65 have full‐time jobs with benefits. The main objective of this paper is to critique the dominant Canadian political economic order and the pain and suffering it has caused for millions of people. Informed by left realism and other progressive ways of knowing, I also suggest some ways of turning the tide.

Woman abuse in Canada : sociological reflections on the past, suggestions for the future

Woman abuse in Canada started receiving much sociological attention in the mid-1980s. This article describes past scholarly achievements, assesses current contributions, and suggests progressive ways of responding to future challenges. Special attention is given to how broader political economic forces help shape and constrain research on a variety of highly injurious male-to-female assaults that occur in private settings.

Relating urban airborne particle concentrations to shipping using carbon based elemental emission ratios

This study demonstrates a novel method for testing the hypothesis that variations in primary and secondary particle number concentration (PNC) in urban air are related to residual fuel oil combustion at a coastal port lying 30 km upwind, by examining the correlation between PNC and airborne particle composition signatures chosen for their sensitivity to the elemental contaminants present in residual fuel oil. Residual fuel oil combustion indicators were chosen by comparing the sensitivity of a range of concentration ratios to airborne emissions originating from the port. The most responsive were combinations of vanadium and sulfur concentration ([S], [V]) expressed as ratios with respect to black carbon concentration ([BC]). These correlated significantly with ship activity at the port and with the fraction of time during which the wind blew from the port. The average [V] when the wind was predominantly from the port was 0.52 ng.m-3 (87%) higher than the average for all wind directions and 0.83 ng.m-3 (280%) higher than that for the lowest vanadium yielding wind direction considered to approximate the natural background. Shipping was found to be the main source of V impacting urban air quality in Brisbane. However, contrary to the stated hypothesis, increases in PNC related measures did not correlate with ship emission indicators or ship traffic. Hence at this site ship emissions were not found to be a major contributor to PNC compared to other fossil fuel combustion sources such as road traffic, airport and refinery emissions.

Proposed MBMs for reduction of greenhouse gas emissions from international shipping and the WTO rules

The international shipping sector is a major contributor to global greenhouse gas (GHG) emissions. The International Maritime Organisation (IMO) has adopted some technical and operational measures to reduce GHG emissions from international shipping. However, these measures may not be enough to reduce the amount of GHG emissions from international shipping to an acceptable level. Therefore, the IMO Member States are currently considering a number of proposals for the introduction of market-based measures (MBMs). During the negotiation process, some leading developing countries raised questions about the probable confl ict of the proposed MBMs with the rules of the World Trade Organisation (WTO). This article comprehensively examines this issue and argues that none of the MBM proposals currently under consideration by the IMO has any confl ict with the WTO rules.

Book Review : "The Media Gaze: Representations of Diversities in Canada by Augie Fleras". Vancouver and Toronto: UBC Press, 2011.

The Media Gaze effectively shatters the assumption that Canada, in all its political correctness, is a cultural mosaic free of discrimination and prejudice. While great strides have been made to reduce blatant racism and sexism in Canadian media, Fleras illustrates how discriminatory and oppressive discourses are still very present in news, television, and film.He brings to light the structural, institutional, and practice-oriented means by which the media is systemically biased toward privileging mainstream audiences while misrepresenting minority groups in the public eye...

Give way to great charms of Halifax, Nova Scotia, Canada

A travel article about Halifax, Nova Scotia. MOTORISTS in Nova Scotia are so polite it's almost a shame to leave, writes Kari Gislason. By the end of my second day in Halifax, I begin to develop deep concerns about the safety of the locals, or the Haligonians as they're known. I wonder how they ever leave their fair city or, perhaps more to the point, how they ever make it back...

Food trail through Jasper, Lake Louise and Calgary in Canada

A travel article about food and landscape in Alberta. IN THE remote islands off Canada's east coast, I was given an old rule of survival: If you get lost in the forest, follow the bear tracks and eat what the bears eat, except skunk cabbage. There was no second rule for what to do about the bear, should he also appear. No matter. "Do this and you'll live," it says, "just as we did in the past."...