International tax and the Australian wine industry: Is your client’s product destined to sail the seven seas?

The export market for Australian wine continues to grow at a rapid rate, with imported wines also playing a role in market share in sales in Australia. It is estimated that over 60 per cent of all Australian wine is exported, while 12 per cent of wine consumed in Australia has overseas origins. In addition to understanding the size and direction (import or export) of wines, the foreign locales also play an important role in any tax considerations. While the export market for Australian produced alcohol continues to grow, it is into the Asian market that the most significant inroads are occurring. Sales into China of bottled wine over $7.50 per litre recently overtook the volume sold our traditional partners of the United States and Canada. It is becoming easier for even small to medium sized businesses to export their services or products overseas. However, it is vital for those businesses to understand the tax rules applying to any international transactions. Specifically, one of the first tax regimes that importers and exporters need to understand once they decide to establish a presence overseas is transfer pricing. These are the rules that govern the cross-border prices of goods, services and other transactions entered into between related parties. This paper is Part 2 of the seminar presented on transfer pricing and international tax issues which are particularly relevant to the wine industry. The predominant focus of Part 2 is to discuss four key areas likely to affect international expansion. First, the use of the available transfer pricing methodologies for international related party transactions is discussed. Second, the affects that double tax agreements will have on taking a business offshore are considered. Third, the risks associated with aggressive tax planning through tax information exchange agreements is reviewed. Finally, the paper predicts future ‘trip-wires’ and areas to ‘watch out for’ for practitioners dealing with clients operating in the international arena.

Taking cues from outer space : the E&P sector can learn much about asset maintenance from the space and satellite industry

The E&P sector can learn much about asset maintenance from the space and satellite industry. Practitioners from both the upstream oil and gas industry and the space and satellite sector have repeatedly noted several striking similarities between the two industries over the years, which have in turn resulted in many direct comparisons in the media and industry press. The similarities between the two industries have even resulted in a modest amount of cross-pollinating between the respective supply chains. Because the operating conditions of both industries are so extreme, some oil and gas equipment vendors have occasionally sourced motors and other parts from aerospace contractors. Also, satellites are now being used to assess oil fires, detect subsidence in oil fields, measure oil spills, collect and transmit operational data from oil and gas fields, and monitor the movement of icebergs that might potentially collide with offshore oil and gas installations.

Kalman filtering for positioning and heading control of ships and offshore rigs

In this article, we have described the main components of a ship motion-control system and two particular motion-control problems that require wave filtering, namely, dynamic positioning and heading autopilot. Then, we discussed the models commonly used for vessel response and showed how these models are used for Kalman filter design. We also briefly discussed parameter and noise covariance estimation, which are used for filter tuning. To illustrate the performance, a case study based on numerical simulations for a ship autopilot was considered. The material discussed in this article conforms to modern commercially available ship motion-control systems. Most of the vessels operating in the offshore industry worldwide use Kalman filters for velocity estimation and wave filtering. Thus, the article provides an up-to-date tutorial and overview of Kalman-filter-based wave filtering.

A transcriptomic analysis of striped catfish (Pangasianodon hypophthalmus) in response to salinity adaptation: De novo assembly, gene annotation and marker discovery

The striped catfish (Pangasianodon hypophthalmus) culture industry in the Mekong Delta in Vietnam has developed rapidly over the past decade. The culture industry now however, faces some significant challenges, especially related to climate change impacts notably from predicted extensive saltwater intrusion into many low topographical coastal provinces across the Mekong Delta. This problem highlights a need for development of culture stocks that can tolerate more saline culture environments as a response to expansion of saline water-intruded land. While a traditional artificial selection program can potentially address this need, understanding the genomic basis of salinity tolerance can assist development of more productive culture lines. The current study applied a transcriptomic approach using Ion PGM technology to generate expressed sequence tag (EST) resources from the intestine and swim bladder from striped catfish reared at a salinity level of 9 ppt which showed best growth performance. Total sequence data generated was 467.8 Mbp, consisting of 4,116,424 reads with an average length of 112 bp. De novo assembly was employed that generated 51,188 contigs, and allowed identification of 16,116 putative genes based on the GenBank non-redundant database. GO annotation, KEGG pathway mapping, and functional annotation of the EST sequences recovered with a wide diversity of biological functions and processes. In addition, more than 11,600 simple sequence repeats were also detected. This is the first comprehensive analysis of a striped catfish transcriptome, and provides a valuable genomic resource for future selective breeding programs and functional or evolutionary studies of genes that influence salinity tolerance in this important culture species.

Embedded creatives in the Australian manufacturing industry

According to 2011 Australian Census figures, embedded creative employees (creative employees not working in the core Creative Industries) make up 2 per cent (or a total of 17 635) of manufacturing industry employees. The average for all industries is 1.6 per cent. In the 2011–2012 financial year the manufacturing industry formed 7.3 per cent of Australia’s gross domestic product (GDP), contributing approximately AU$106.5 billion to the economy (Department of Industry, Innovation, Science, Research and Tertiary Education 2013). Manufacturing is central to innovation, accounting for over one-quarter of all business expenditure in R&D in 2010–2011, representing around AU$4.8 billion invested in R&D (ibid.). Facing challenges such as sustainability concerns, ever-increasing offshore production and the global financial crisis, the Australian manufacturing industry needs to remain relevant and competitive to succeed. Innovation is one way to do this. Given the contribution of the manufacturing industry to the Australian economy, and the above-average portion of embedded creatives in manufacturing, it is important to consider what exactly embedded creatives add to the industry. This chapter, inspired by the Getting Creative in Healthcare report (Pagan, Higgs and Cunningham 2008), examines the contribution of embedded creatives to innovation in the manufacturing industry via case studies and supplemental data.

The path to stoichiometric composition of III–V binary quantum dots through plasma/ion-assisted self-assembly

Semiconductor III-V quantum dots (QDs) are particularly enticing components for the integration of optically promising III-V materials with the silicon technology prevalent in the microelectronics industry. However, defects due to deviations from a stoichiometric composition [group III: group V = 1] may lead to impaired device performance. This paper investigates the initial stages of formation of InSb and GaAs QDs on Si(1 0 0) through hybrid numerical simulations. Three situations are considered: a neutral gas environment (NG), and two ionized gas environments, namely a localized ion source (LIS) and a background plasma (BP) case. It is shown that when the growth is conducted in an ionized gas environment, a stoichiometric composition may be obtained earlier in the QD as compared to a NG. Moreover, the stoichiometrization time, tst, is shorter for the BP case compared to the LIS scenario. A discussion of the effect of ion/plasma-based tools as well as a range of process conditions on the final island size distribution is also included. Our results suggest a way to obtain a deterministic level of control over nanostructure properties (in particular, elemental composition and size) during the initial stages of growth which is a crucial step towards achieving highly tailored QDs suitable for implementation in advanced technological devices.

Strength properties of composite clay balls containing additives from industry wastes as new filter media in water treatment

Pebble matrix filtration (PMF) is a water treatment technology that can remove suspended solids in highly turbid surface water during heavy storms. PMF typically uses sand and natural pebbles as filter media. Hand-made clay pebbles (balls) can be used as alternatives to natural pebbles in PMF treatment plants, where natural pebbles are not readily available. Since the high turbidity is a seasonal problem that occurs during heavy rains, the use of newly developed composite clay balls instead of pure clay balls have the advantage of removing other pollutants such as natural organic matter (NOM) during other times. Only the strength properties of composite clay balls are described here as the pollutant removal is beyond the scope of this paper. These new composite clay balls must be able to withstand dead and live loads under dry and saturated conditions in a filter assembly. Absence of a standard ball preparation process and expected strength properties of composite clay balls were the main reasons behind the present study. Five different raw materials from industry wastes: Red Mud (RM), Water Treatment Alum Sludge (S), Shredded Paper (SP), Saw Dust (SD), and Sugar Mulch (SM) were added to common clay brick mix (BM) in different proportions. In an effort to minimize costs, in this study clay balls were fired to 1100 0C at a local brick factory together with their bricks. A comprehensive experimental program was performed to evaluate crushing strength of composite hand-made clay balls, using uniaxial compression test to establish the best material combination on the basis of strength properties for designing sustainable filter media for water treatment plants. Performance at both construction and operating stages were considered by analyzing both strength properties under fully dry conditions and strength degradation after saturation in a water bath. The BM-75% as the main component produced optimum combination in terms of workability and strength. With the material combination of BM-75% and additives-25%, the use of Red Mud and water treatment sludge as additives produced the highest and lowest strength of composite clay balls, with a failure load of 5.4 kN and 1.4 kN respectively. However, this lower value of 1.4 kN is much higher than the effective load on each clay ball of 0.04 kN in a typical filter assembly (safety factor of 35), therefore, can still be used as a suitable filter material for enhanced pollutant removal.

New insights from IODP Expedition 340 offshore Montserrat: First drilling of large volcanic island landslides

Montserrat now provides one of the most complete datasets for understanding the character and tempo of hazardous events at volcanic islands. Much of the erupted material ends up offshore, and this offshore record may be easier to date due to intervening hemiplegic sediments between event beds. The offshore dataset includes the first scientific drilling of volcanic island landslides during IODP Expedition 340, together with an unusually comprehensive set of shallow sediment cores and 2-D and 3-D seismic surveys. Most recently in 2013, Remotely Operated Vehicle (ROV) dives mapped and sampled the surface of the main landslide deposits. This contribution aims to provide an overview of key insights from ongoing work on IODP Expedition 340 Sites offshore Montserrat.Key objectives are to understand the composition (and hence source), emplacement mechanism (and hence tsunami generation) of major landslides, together with their frequency and timing relative to volcanic eruption cycles. The most recent major collapse event is Deposit 1, which involved ~1.8 km cubed of material and produced a blocky deposit at ~12-14ka. Deposit 1 appears to have involved not only the volcanic edifice, but also a substantial component of a fringing bioclastic shelf, and material locally incorporated from the underlying seafloor. This information allows us to test how first-order landslide morphology (e.g. blocky or elongate lobes) is related to first-order landslide composition. Preliminary analysis suggests that Deposit 1 occurred shortly before a second major landslide on the SW of the island (Deposit 5). It may have initiated English's Crater, but was not associated with a major change in magma composition. An associated turbidite-stack suggests it was emplaced in multiple stages, separated by at least a few hours and thus reducing the tsunami magnitude. The ROV dives show that mega-blocks in detail comprise smaller-scale breccias, which can travel significant distances without complete disintegration. Landslide Deposit 2 was emplaced at ~130ka, and is more voluminous (~8.4km cubed). It had a much more profound influence on the magmatic system, as it was linked to a major explosive mafic eruption and formation of a new volcanic centre (South Soufriere Hills) on the island. Site U1395 confirms a hypothesis based on the site survey seismic data that Deposit 2 includes a substantial component of pre-existing seafloor sediment. However, surprisingly, this pre-existing seafloor sediment in the lower part of Deposit 2 at Site U1395 is completely undeformed and flat lying, suggesting that Site U1395 penetrated a flat lying block. Work to date material from the upper part of U1396, U1395 and U1394 will also be summarised. This work is establishing a chronostratigraphy of major events over the last 1 Ma, with particularly detailed constraints during the last ~250ka. This is helping us to understand whether major landslides are related to cycles of volcanic eruptions.

Optimizing de novo transcriptome assembly and extending genomic resources for striped catfish (Pangasianodon hypophthalmus)

Striped catfish (Pangasianodon hypophthalmus) is a commercially important freshwater fish used in inland aquaculture in the Mekong Delta, Vietnam. The culture industry is facing a significant challenge however from saltwater intrusion into many low topographical coastal provinces across the Mekong Delta as a result of predicted climate change impacts. Developing genomic resources for this species can facilitate the production of improved culture lines that can withstand raised salinity conditions, and so we have applied high-throughput Ion Torrent sequencing of transcriptome libraries from six target osmoregulatory organs from striped catfish as a genomic resource for use in future selection strategies. We obtained 12,177,770 reads after trimming and processing with an average length of 97 bp. De novo assemblies were generated using CLC Genomic Workbench, Trinity and Velvet/Oases with the best overall contig performance resulting from the CLC assembly. De novo assembly using CLC yielded 66,451 contigs with an average length of 478 bp and N50 length of 506 bp. A total of 37,969 contigs (57%) possessed significant similarity with proteins in the non-redundant database. Comparative analyses revealed that a significant number of contigs matched sequences reported in other teleost fishes, ranging in similarity from 45.2% with Atlantic cod to 52% with zebrafish. In addition, 28,879 simple sequence repeats (SSRs) and 55,721 single nucleotide polymorphisms (SNPs) were detected in the striped catfish transcriptome. The sequence collection generated in the current study represents the most comprehensive genomic resource for P. hypophthalmus available to date. Our results illustrate the utility of next-generation sequencing as an efficient tool for constructing a large genomic database for marker development in non-model species.

Application of an evolutionary fuzzy system for the estimation of workforce deployment and cross-training in an assembly environment

Owing to the increased customer demands for make-to-order products and smaller product life-cycles, today assembly lines are designed to ensure a quick switch-over from one product model to another for companies' survival in market place. The complexity associated with the decisions pertaining to the type of training and number of workers and their exposition to the different tasks especially in the current era of customized production is a serious problem that the managers and the HRD gurus are facing in industry. This paper aims to determine the amount of cross-training and dynamic deployment policy caused by workforce flexibility for a make-to-order assembly. The aforementioned issues have been dealt with by adopting the concept of evolutionary fuzzy system because of the linguistic nature of the attributes associated with product variety and task complexity. A fuzzy system-based methodology is proposed to determine the amount of cross-training and dynamic deployment policy. The proposed methodology is tested on 10 sample products of varying complexities and the results obtained are in line with the conclusions drawn by previous researchers.

The Maryland soft shell clam industry and its effects on Tidewater resources

This report to the Maryland General Assembly covers: design and operation of the hydraulic clam dredge; summary of knowledge of Maryland's soft shell clam resource; development and present status; Potential value of the resource; Effects of the hydraulic clam dredge; evaluation of the effects of certain proposals concerning the soft shell clam industry; summary.

The U.S. Gulf of Mexico Charter Boat Industry: Activity Centers, Species Targeted, and Fisheries Management Opinions

The charter boat industry in U. S. Gulf of Mexico provides access to offshore fishing opportunities for about 570,000 passengers per year on 971 boats. A 25% random sample of charter boat operators was interviewed during 1987-88 to determine species targeted, percent time committed to targeting each species, and reactions to existing catch restrictions. Three-fourths of the charter boat fleet was in Florida, 13% in Texas, 5% in Louisiana, 4% in Alabama, and 2% in Mississippi. Responses were diverse regarding species focus within the region. Species of dominant importance included groupers, Epinephelus sp. and Mycteroperca sp. (Fla.); snapper, Lutjanus campechanus (Ala., Fla., Miss., and La.); king mackerel, Scomberomorus cavalla (Miss., Tex., Ala. and Fla.); spotted seatrout, Cynoscion nebulosus (Tex. and La.); and red drum, Sciaenops ocellatus (Tex. and La). Catch restrictions were generally supported with higher levels of opposition to restricted high effort fish and/or one fish or closed fishery limits.

Gerenciamento de resíduos sólidos nas atividades de exploração offshore de óleo e gás.

Apesar da relevância econômica, a atividade de Exploração e Produção (E&P) é considerada potencialmente causadora de impactos ambientais, dentre estes destaca-se a geração de resíduos sólidos. Neste cenário, estão sendo criados uma série de regulamentações e acordos internacionais cada vez mais restritivos pertinentes a esta temática, dentre estes a Nota Técnica CGPEG/DILIC/IBAMA n 01/11, que estabelece a implementação do Projeto de Controle da Poluição (PCP). Além de marcos regulatórios cada vez mais rígidos, o gerenciamento de resíduos é fundamental para a minimização de impactos ambientais, pois se o mesmo não for realizado de maneira eficiente, pode gerar custos e problemas ambientais e a imagem da empresa pode ficar comprometida através de passivos ambientais. Sendo assim, o presente trabalho visa analisar o processo de Gerenciamento de Resíduos Sólidos gerados em instalações marítimas de perfuração de poços de petróleo, bem como a adequação deste processo à legislação vigente de modo a identificar os principais entraves para a minimização dos efeitos ambientais provocados pela atividade. O estabelecimento de um marco regulatório para controle da poluição dessa atividade definiu novas diretrizes, que levarão a redução dos quantitativos gerados, bem como a adoção de melhores formas para tratamento e disposição dos resíduos. Contudo, o crescimento das atividades de exploração de petróleo deverá ser acompanhado também do desenvolvimento e ampliação do mercado nacional voltado ao transporte, tratamento e disposição final de resíduos, de forma a reduzir ao máximo o impacto ambiental causado por estas atividades.

A práxis educativa na gestão ambiental pública: uma análise crítica dos programas de educação ambiental do licenciamento offshore de petróleo na Bacia de Campos (BC), RJ.

O estudo partiu do diálogo entre as políticas públicas de meio ambiente e o referencial teórico crítico da educação e da justiça ambiental. Ancorada na filosofia da práxis, uma categoria central do materialismo-histórico, busca ir além dos aspectos teóricos. A pesquisa tem o objetivo de contribuir para o entendimento e melhoria dos processos complexos e contraditórios de implementação da educação ambiental como condicionante de licença de operação e produção da indústria de petróleo e gás no Brasil. Tais projetos mitigatórios são conduzidos e monitorados pelo órgão ambiental, mas devem ser implementados e executados pelos próprios empreendedores que causam os impactos socioambientais nas localidades. Em contrapartida, projetos de educação ambiental crítica e participativa, desenvolvidos compulsoriamente no licenciamento offshore, estão voltados para os grupos socioambientais impactados. Preconizam o fortalecimento e a integração desses grupos diante do Estado e do próprio empresariado e devem estimular participação em processos decisórios da gestão ambiental local. A tese a ser demonstrada é a de que, neste campo de disputas pelo uso e gestão do território, os PEAs em sua práxis educativa e enquanto política pública no âmbito do licenciamento, constitui-se em um instrumento em potencial na construção de cidadania política. Na busca por investigar a efetividade desses PEAs, implementados na maior bacia petrolífera do país, a bacia de campos, a pesquisa faz primeiramente um estudo documental e posteriormente um estudo empírico com os atores sociais participantes dos projetos. A pesquisa documental revelou que existiam cinco PEAs desenvolvidos entre os anos de 2010 e 2012: o Projeto Pólen e o NEA-BC (Petrobras); o PEA ObservAção (PetroRio, antiga HRT); o PEA FOCO (Statoil) e o QUIPEA (Shell). A pesquisa empírica foi feita nos municípios de São Francisco de Itabapoana, São João da Barra, Armação dos Búzios e Cabo frio, contemplados com 80% dos projetos desenvolvidos na região e percorreu 17 localidades dos municípios e foram realizadas 52 entrevistas. Esta etapa da pesquisa traz as motivações acerca dos projetos, opiniões sobre o processo formativo, as transformações práticas vividas pelos atores a partir das vivências nos projetos e aspectos da participação desses atores sociais dentro e fora dos PEAs. 70% dos entrevistados trazem as crenças nos projetos devido às: propostas, objetivos e metodologias (discussões participativas, encontros de comunidades) e à equipe de executores (com os quais os atores têm uma relação de afeto e admiração); 28% abarcam as descrenças: lentidão e subjetividade dos resultados; o não entendimento acerca da origem dos projetos (mitigatórios, compesatórios, etc); conflito nas relações entre os quilombolas e os empresários; gastos com os projetos e não com a comunidade. Outras categorias surgem: remuneração/contratação; Obtenção de uma sede para o projeto; a excelência no processo formativo (onde alguns métodos devem ser repensados); a interação e a articulação entre os projetos. O estudo também revelou que os participantes passaram a participar de instâncias da gestão pública de seus territórios. As questões são apontadas para que esses projetos possam ser aperfeiçoados, mesmo diante de todas as contradições, tensões e conflitos que isso impõe em uma sociedade desigual, reduzindo a natureza, a mercadoria e a relações precificadas.