993 resultados para 2ª circular


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This report provides an overview of findings of qualitative research comprising three case studies undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. These case studies (see Parts 2, 3 and 4 of this suite of reports) were undertaken to illustrate the nature of past R&D investments in Australia. This was done to complement: (i) the audit and analysis of past R&D investment undertaken by Thomas Barlow (2011); and (ii) the Construction 2030 roadmap being developed by Swinburne University of Technology and Professor Göran Roos from VTT Technical Research Centre of Finland. These documents will be the basis for the final phase of the present project - developing policy guidelines for future R&D investment in the Australian built environment. Refer also Parts 1, 2 and 3 for detail findings.

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This report discusses findings of a case study into "CADD, BIM and IPD" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. This case study investigated the evolution that has taken place in the Queensland Department of Public Works Division of Project Services during the last 20 years from: the initial implementation of computer aided design and documentation(CADD); to the experimentation with building information modelling (BIM) from the mid 2000’s; embedding integrated practice (IP); to current steps towards integrated project delivery (IPD) with the integration of contractors in the design/delivery process. This case study should be read in conjunction with Part 1 of this suite of reports.

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This report discusses findings of a case study into "Road Construction Safety" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. The Queensland Department of Transport and Main Roads (QTMR) has taken a leadership role in developing a safer working environment for road construction workers. In the past decades, a range of initiatives have been introduced to contribute to improved performance in this area. Several initiatives have been undertaken by QTMR as part of their overarching commitment to safety. Three such initiatives form the basis for this case study investigation, in order to better illustrate the nature of R&D investment and its impact on day-to-day operations and the supply chain. These are the development and implementation of: (i) the Mechanical Traffic Aid: (ii) the Thermal Imaging Camera; and (iii) the Trailer-based CCTV (camera). This case study should be read in conjunction with Part 1 of this suite of reports.

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This report discusses findings of a case study into "Green Buildings" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. The Western Australian Government (WAG) has taken a leadership role for a number of decades in developing more environmentally responsive buildings. In the past decade, considerable initiatives have been introduced to contribute to: (i) greening the stock of government buildings; and (ii) providing leadership in the development of other non-residential buildings developed commercially. This role has been informed by global, national and internal initiatives and research in this area. This case study investigates: (i) the nature of this leadership; and (ii) the role of R&D policy development; and (iii) the dissemination and impact of outcomes in the broader industry. This case study should be read in conjunction with Part 1 of this suite of reports.

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As stated in Part 1 of this article, formulary appointment does not attempt to undertake a transactional division of a highly integrated multinational entity; rather, it allocates income to the jurisdictions based on economically justifiable formula. This article argues that the unitary taxation model is superior to the current arms-lenght model for the taxation of multinational banks despite significant implementation, complicance and enforcement issues. Part one of the article gave some background on the taxation of multinational banks, followed by a discussion of their uniqueness, and the theoretical benefits of the unitary tax model for multinational banking. Part 2 below covers the practical implications of accepting formulary apportionment as an 'optimal' regime for taxing multinational banks.

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The demand for high-speed data services for portable device has become a driving force for development of advanced broadband access technologies. Despite recent advances in broadband wireless technologies, there remain a number of critical issues to be resolved. One of the major concerns is the implementation of compact antennas that can operate in a wide frequency band. Spiral antenna has been used extensively for broadband applications due to its planar structure, wide bandwidth characteristics and circular polarisation. However, the practical implementation of spiral antennas is challenged by its high input characteristic impedance, relatively low gain and the need for balanced feeding structures. Further development of wideband balanced feeding structures for spiral antennas with matching impedance capabilities remain a need. This thesis proposes three wideband feeding systems for spiral antennas which are compatible with wideband array antenna geometries. First, a novel tapered geometry is proposed for a symmetric coplanar waveguide (CPW) to coplanar strip line (CPS) wideband balun. This balun can achieve the unbalanced to balanced transformation while matching the high input impedance of the antenna to a reference impedance of 50 . The discontinuity between CPW and CPS is accommodated by using a radial stub and bond wires. The bandwidth of the balun is improved by appropriately tapering the CPW line instead of using a stepped impedance transformer. Next, the tapered design is applied to an asymmetric CPW to propose a novel asymmetric CPW to CPS wideband balun. The use of asymmetric CPW does away with the discontinuities between CPW and CPS without having to use a radial stub or bond wires. Finally, a tapered microstrip line to parallel striplines balun is proposed. The balun consists of two sections. One section is the parallel striplines which are connected to the antenna, with the impedance of balanced line equal to the antenna input impedance. The other section consists of a microstrip line where the width of the ground plane is gradually reduced to eventually resemble a parallel stripline. The taper accomplishes the mode and impedance transformation. This balun has significantly improved bandwidth characteristics. Characteristics of proposed feeding structures are measured in a back-to-back configuration and compared to simulated results. The simulated and measured results show the tapered microstrip to parallel striplines balun to have more than three octaves of bandwidth. The tapered microstrip line to parallel striplines balun is integrated with a single Archimedean spiral antenna and with an array of spiral antennas. The performance of the integrated structures is simulated with the aid of electromagnetic simulation software, and results are compared to measurements. The back-to-back microstrip to parallel strip balun has a return loss of better than 10 dB over a wide bandwidth from 1.75 to 15 GHz. The performance of the microstrip to parallel strip balun was validated with the spiral antennas. The results show the balun to be an effective mean of feeding network with a low profile and wide bandwidth (2.5 to 15 GHz) for balanced spiral antennas.

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The racemic title compound, C9H11NO4 . H2O, a tricyclic rearranged aminonorbornane dicarboxylic acid is a conformationally rigid analogue of glutamic acid and exists as an ammonium-carboxylate zwitterion, with the bridghead carboxylic acid group anti-related. In the crystal, intermolecular N-H...O and O-H...O hydrogen-bonding interactions involving the ammonium, carboxylic acid and water donor groups with both water and carboxyl O-atom acceptors give a three-dimensional framework structure.

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In 2006 Stephen Abram stated that we must “become librarian 2.0 now”. But what is librarian 2.0? This pa- per will present the results of a project that identified the skills, knowledge and attributes required by the successful librarian in the web 2.0 world (and be- yond!). Eighty-one Australian librarians participated in a series of 14 focus groups. Eight themes emerged: technology, communication, team work, user focus, business savvy, evidence based practice, learning, and personal traits.

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Homo-and heteronuclear meso,meso-(E)-ethene-1,2-diyl-linked diporphyrins have been prepared by the Suzuki coupling of porphyrinylboronates and iodovinylporphyrins. Combinations comprising 5,10,15-triphenylporphyrin (TriPP) on both ends of the ethene-1,2-diyl bridge M 210 (M 2=H 2/Ni, Ni 2, Ni/Zn, H 4, H 2Zn, Zn 2) and 5,15-bis(3,5-di-tert-butylphenyl)porphyrinato-nickel(II) on one end and H 2, Ni, and ZnTriPP on the other (M 211), enable the first studies of this class of compounds possessing intrinsic polarity. The compounds were characterized by electronic absorption and steady state emission spectra, 1H NMR spectra, and for the Ni 2 bis(TriPP) complex Ni 210, single crystal X-ray structure determination. The crystal structure shows ruffled distortions of the porphyrin rings, typical of Ni II porphyrins, and the (E)-C 2H 2 bridge makes a dihedral angle of 50° with the mean planes of the macrocycles. The result is a stepped parallel arrangement of the porphyrin rings. The dihedral angles in the solid state reflect the interplay of steric and electronic effects of the bridge on interporphyrin communication. The emission spectra in particular, suggest energy transfer across the bridge is fast in conformations in which the bridge is nearly coplanar with the rings. Comparisons of the fluorescence behaviour of H 410 and H 2Ni10 show strong quenching of the free base fluorescence when the complex is excited at the lower energy component of the Soret band, a feature associated in the literature with more planar conformations. TDDFT calculations on the gas-phase optimized geometry of Ni 210 reproduce the features of the experimental electronic absorption spectrum within 0.1 eV. © 2012 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

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Web 2.0 is a new generation of online applications on the web that permit people to collaborate and share information online. The use of such applications by employees in organisations enhances knowledge management (KM) in organisations. Employee involvement is a critical success factor as the concept is based on openness, engagement and collaboration between people where organizational knowledge is derived from employees experience, skills and best practices. Consequently, the employee's perception is recognized as being an important factor in web 2.0 adoption for KM and worthy of investigation. There are few studies that define and explore employee's enterprise 2.0 acceptance for KM. This paper provides a systematic review of the literature prior to demonstrating the findings as part of a preliminary conceptual model that represents the first stage of an ongoing research project that will end up with an empirical study. Reviewing available studies in technology acceptance, knowledge management and enterprise 2.0 literatures aids obtaining all potential user acceptance factors of enterprise 2.0. The preliminary conceptual model is a refinement of the theory of planed behaviour (TPB) as the user acceptance factors has been mapped into the TPB main components including behaviour attitude, subjective norms and behaviour control which are the determinant of individual's intention to a particular behaviour.

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In the asymmetric unit of the title co-crystal, C12H14N4O2S . C7H5NO4 there are two independent but conformationally similar heterodimers, which are formed through intermolecular N-H...O(carboxy) and carboxyl O-H...N hydrogen-bond pairs, giving a cyclic motif [graph set R2/2(8)]. The dihedral angles between the rings in the sulfonamide molecules are 78.77(8) and 82.33(9)deg. while the dihedral angles between the ring and the CO2H group in the acids are 2.19(9) and 7.02(10)deg. A two-dimensional structure parallel to the ab plane is generated from the heterodimer units through hydrogen-bonding associations between NH2 and sulfone groups. Between neighbouring two-dimensional arrays there are two types of aromatic pi-pi stacking interactions involving either one of the pyrimidine rings and a 4-nitrobenzoic acid molecule [minimum ring centroid separation = 3.5886(9)A] or two acid molecules [minimum ring centroid separation = 3.7236(10)A].

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In response to developments in international trade and an increased focus on international transfer-pricing issues, Canada’s minister of finance announced in the 1997 budget that the Department of Finance would undertake a review of the transfer-pricing provisions in the Income Tax Act. On September 11, 1997, the Department of Finance released draft transfer-pricing legislation and Revenue Canada released revised draft Information Circular 87-2R. The legislation was subsequently amended and included in Bill C-28, which received first reading on December 10, 1997. The new rules are intended to update Canada’s international transfer-pricing practices. In particular, they attempt to harmonize the standards in the Income Tax Act with the arm’s-length principle established in the OECD’s transfer pricing guidelines. The new rules also set out contemporaneous documentation requirements in respect of cross-border related-party transactions, facilitate administration of the law by Revenue Canada, and provide for a penalty where transfer prices do not comply with the arm’s-length principle. The Australian tax authorities have similarly reviewed and updated their transfer-pricing practices. Since 1992, the Australian commissioner of taxation has issued three rulings and seven draft rulings directly relating to international transfer pricing. These rulings outline the selection and application of transfer pricing methodologies, documentation requirements, and penalties for non-compliance. The Australian Taxation Office supports the use of advance pricing agreements (APAs) and has expanded its audit strategy by conducting transfer-pricing risk assessment reviews. This article presents a detailed review of Australia’s transfer-pricing policy and practices, which address essentially the same concerns as those at which the new Canadian rules are directed. This review provides a framework for comparison of the approaches adopted in the two jurisdictions. The author concludes that although these approaches differ in some respects, ultimately they produce a similar result. Both regimes set a clear standard to be met by multinational enterprises in establishing transfer prices. Both provide for audits and penalties in the event of noncompliance. And both offer the alternative of an APA as a means of avoiding transfer-pricing disputes with Australian and Canadian tax authorities.

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As boundaries between physical and online learning spaces become increasingly blurred in higher education, how can students gain full benefit of Web 2.0 social media and mobile technologies for learning? How can we, as information professionals and educators, best support the information literacy learning needs of students who are universally mobile and Google-focused? This chapter presents informed learning (Bruce, 2008) as a pedagogical construct with potential to support learning across the higher education curriculum, for Web 2.0 and beyond. After outlining the principles of informed learning and how they may enrich the higher education curriculum, we explain the role of library and information professionals in promoting informed learning for Web 2.0 and beyond. Then, by way of illustration, we describe recent experience at an American university where librarians simultaneously learned about and applied informed learning principles in reshaping the information literacy program.

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In the structure of the title salt 2C7H10N+.C8H2Cl2O4(2-) .H2O the two benzylaminium anions have different conformations, one being essentially planar the other having the side-chain rotated out of the benzene plane (minimum ring to side-chain C-C-C-N torsion angles = -3.6(6) and 50.1(5)\%, respectively). In the 4,5-dichlorophthalate dianion the carboxyl groups make ihedral angles of 23.0(2) and 76.5(2)\% with the benzene ring. Aminium N-H...O and water O-H...O hydrogen-bonding associations with carboxyl O-atom acceptors give a two-dimensional duplex sheet structure which extends along the (011) plane. Weak pi-pi interactions are also present between the benzene ring and one of the cation rings [minimum ring centroid separation = 3.749(3)Ang.

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Background: Patients with chest pain contribute substantially to emergency department attendances, lengthy hospital stay, and inpatient admissions. A reliable, reproducible, and fast process to identify patients presenting with chest pain who have a low short-term risk of a major adverse cardiac event is needed to facilitate early discharge. We aimed to prospectively validate the safety of a predefined 2-h accelerated diagnostic protocol (ADP) to assess patients presenting to the emergency department with chest pain symptoms suggestive of acute coronary syndrome. Methods: This observational study was undertaken in 14 emergency departments in nine countries in the Asia-Pacific region, in patients aged 18 years and older with at least 5 min of chest pain. The ADP included use of a structured pre-test probability scoring method (Thrombolysis in Myocardial Infarction [TIMI] score), electrocardiograph, and point-of-care biomarker panel of troponin, creatine kinase MB, and myoglobin. The primary endpoint was major adverse cardiac events within 30 days after initial presentation (including initial hospital attendance). This trial is registered with the Australia-New Zealand Clinical Trials Registry, number ACTRN12609000283279. Findings: 3582 consecutive patients were recruited and completed 30-day follow-up. 421 (11•8%) patients had a major adverse cardiac event. The ADP classified 352 (9•8%) patients as low risk and potentially suitable for early discharge. A major adverse cardiac event occurred in three (0•9%) of these patients, giving the ADP a sensitivity of 99•3% (95% CI 97•9–99•8), a negative predictive value of 99•1% (97•3–99•8), and a specificity of 11•0% (10•0–12•2). Interpretation: This novel ADP identifies patients at very low risk of a short-term major adverse cardiac event who might be suitable for early discharge. Such an approach could be used to decrease the overall observation periods and admissions for chest pain. The components needed for the implementation of this strategy are widely available. The ADP has the potential to affect health-service delivery worldwide.