Not all corporate tax avoiders will be snared by new rules

Hockey’s budget announcement of two major tax integrity measures was flagged before the budget was handed down, but even that came as no surprise. Integrity, or lack thereof, in our tax system is a hot topic and an easy target for a Treasurer looking to sell a federal budget. The first of the proposed changes is to our GST regime. No-one likes hearing that they will be paying more tax. But, the charging of GST on supplies of digital products and services in Australia by an off-shore supplier will at least make sense to the general public. With the inherent unfairness in the current system and a revenue raising prediction of A$350 million over the next four years, most are likely to accept the logic of such a measure. The second of the proposed changes are new laws to be included in Australia’s general anti-avoidance provision. New laws, which will apply from 1 January 2016, are aimed at multinational companies engaged in aggressive tax practices. The proposed anti-avoidance law is designed to stop multinationals that artificially avoid a taxable presence in Australia. It is difficult to see how this strategy of addressing specific behaviour through what is considered a general provision will work. And, it is these changes that are already causing confusion.

Experimental investigation on lateral impact response of concrete-filled double-skin tube columns using horizontal-impact-testing system

This paper presents an experimental investigation on the lateral impact performance of axially loaded concrete-filled double-skin tube (CFDST) columns. These columns have desirable structural and constructional properties and have been used as columns in building, legs of off shore platforms and as bridge piers. Since they could be vulnerable to impact from passing vessels or vehicles, it is necessary to understand their behaviour under lateral impact loads. With this in mind, an experimental method employing an innovative instrumented horizontal impact testing system (HITS) was developed to apply lateral impact loads whilst the column maintained a static axial pre-loading to examine the failure mechanism and key response parameters of the column. These included the time histories of impact force, reaction forces, global lateral deflection and permanent local buckling profile. Eight full scale columns were tested for key parameters including the axial load level and impact location. Based on the test data, the failure mode, peak impact force, impact duration, peak reaction forces, reaction force duration, column maximum and residual global deflections and column local buckling length, depth and width under varying conditions are analysed and discussed. It is evident that the innovative HITS can successfully test structural columns under the combination of axial pre-loading and impact loading. The findings on the lateral impact response of the CFDST columns can serve as a benchmark reference for their future analysis and design.

Aquiculture and Marketing of the Florida Bay Scallop in Crystal River, Florida

The overall goal of this study was to develop a new fishery resource product through open-water aquaculture for the west coast of Florida that would compete as a non-traditional product through market development. Specific objectives were as follows: I. To grow a minimum of 50, 000 juvenile scallops to a minimum market size of40 mm in a cage and float system in the off-shore waters of Crystal River, Florida. 2. To determine the growth rate, survival, and time to market size for the individuals in this system and area to other similar projects like Virginia. 3. To introduce local fishermen and the aquaculture students at Crystal River High School to the hatchery, nursery, and grow-out techniques. 4. To determine the economic and financial characteristics of bay scallop culture in Florida and assess the sensitivity of projected costs and earnings to changes in key technical, managerial, and market related parameters. 5. To determine the market acceptability and necessary marketing strategy for whole bay scallop product in Florida. (PDF has 99 pages)

Aquaculture and marketing of the Florida Bay Scallop in Crystal River, Florida

The overall goal of this study was to develop a new fishery resource product through open-water aquaculture for the west coast of Florida that would compete as a non-traditional product through market development. Specific objectives were as follows: I. To grow a minimum of 50, 000 juvenile scallops to a minimum market size of40 mm in a cage and float system in the off-shore waters of Crystal River, Florida. 2. To determine the growth rate, survival, and time to market size for the individuals in this system and area to other similar projects like Virginia. 3. To introduce local fishermen and the aquaculture students at Crystal River High School to the hatchery, nursery, and grow-out techniques. 4. To determine the economic and financial characteristics of bay scallop culture in Florida and assess the sensitivity of projected costs and earnings to changes in key technical, managerial, and market related parameters. 5. To determine the market acceptability and necessary marketing strategy for whole bay scallop product in Florida. (PDF has 99 pages.)

Os pecados do Brasil: luteranos e inquisição séculos XVI e XVII

O tema desta pesquisa abrange a penetração e a repressão inquisitorial portuguesa à chamada heresia luterana. Antes de qualquer comentário, é necessário dizer que o termo luterano, na Época Moderna, era utilizado pelos inquisidores como termo genérico para identificar os estrangeiros protestantes. É um tema inédito e original, no âmbito das pesquisas históricas especializadas em Inquisição, com o foco direcionado para os processos inquisitoriais do Santo Ofício Lisboeta contra réus em terra brasílica. Trata-se de uma investigação a respeito da introdução e da difusão do luteranismo no Brasil colonial entre os séculos XVI e XVII. Processos da Inquisição portuguesa são as fontes primárias de maior relevância nesta tese. Além de que, há documentos administrativos e jurídicos que aprimoram a exploração da temática. O luteranismo no Brasil Colonial apresentou várias facetas: desde um luteranismo das naus, quando os portugueses expandiam-se para o além-mar e eram tomados por luteranos ingleses e franceses ao luteranismo da terra firme com seus conflitos e guerras coloniais, contando, também, com aquele tipo de luteranismo por adesão voluntária. O crime perseguido e processado pelo Tribunal da Inquisição Portuguesa no Brasil foi um luteranismo articulado com as profundas mudanças sociais, políticas e culturais da Europa Moderna e com as singularidades da sociedade colonial.

Produção biogênica de sulfetos em amostras de água e óleo

Durante a exploração de petróleo offshore (fora da costa), a injeção de água do mar no processo de recuperação secundária de petróleo, ocasiona a produção de sulfeto de hidrogênio (H2S) pela presença das bactérias redutoras de sulfato (BRS), que reduzem o sulfato presente na água em sulfeto. A produção intensiva de H2S tem sido um dos maiores problemas das indústrias petrolíferas, pois constitui-se uma das principais causas de corrosão em linhas de produção (tubulações), equipamentos e tanques metálicos. Os principais micro-organismos presentes em amostras salinas provenientes de tanques de armazenamento de água e óleo da indústria do petróleo são as bactérias anaeróbias heterotróficas totais (BANHT) e as bactérias redutoras de sulfato (BRS). Atualmente, a quantificação desses grupos microbianos é realizada através da técnica do Número Mais Provável (NMP) que estima o resultado em aproximadamente 28 dias. Neste trabalho foi utilizada a metodologia de produção semi-contínua de sulfetos biogênicos por 15 dias, numa tentativa de correlacionar com os resultados de quantificação de BANHT e BRS através da técnica convencional do NMP. Nesse caso, avaliou-se as condições mais adequadas para a produção biogênica de sulfetos em tanques, alterando-se parâmetros tais como salinidade, temperatura e composição do meio de cultura. Verificou-se que os aumentos da salinidade e da temperatura do meio implicaram na diminuição da atividade biogênica semi-contínua de geração de sulfetos. E conforme dilui-se o meio de cultura, o crescimento de bactérias foi reduzido, assim como a geração de sulfetos. A quantificação de BRS e BANHT foi avaliada pela técnica do NMP de acordo com o método do FDA em 2011 e de Harrigan em 1998. Este último subestima a população microbiana, desconsiderando os limites e erros provenientes da técnica

Identificação de danos estruturais utilizando técnicas de otimização.

Sistemas estruturais em suas variadas aplicações incluindo-se veículos espaciais, automóveis e estruturas de engenharia civil tais como prédios, pontes e plataformas off-shore, acumulam dano durante suas vidas úteis. Em muitas situações, tal dano pode não ser visualmente observado. Do ponto de vista da segurança e da performance da estrutura, é desejável monitorar esta possível ocorrência, localizá-la e quantificá-la. Métodos de identificação de sistemas, que em geral, são classificados numa categoria de Técnicas de Avaliação Não-Destrutivas, podem ser utilizados para esta finalidade. Usando dados experimentais tais como frequências naturais, modos de vibração e deslocamentos estáticos, e um modelo analítico estrutural, parâmetros da estrutura podem ser identificados. As propriedades estruturais do modelo analítico são modificadas de modo a minimizar a diferença entre os dados obtidos por aquele modelo e a resposta medida. Isto pode ser definido como um problema inverso onde os parâmetros da estrutura são identificados. O problema inverso, descrito acima, foi resolvido usando métodos globais de otimização devido à provável presença de inúmeros mínimos locais e a não convexidade do espaço de projeto. Neste trabalho o método da Evolução Diferencial (Differential Evolution, DE) foi utilizado como ferramenta principal de otimização. Trata-se de uma meta-heurística inspirada numa população de soluções sucessivamente atualizada por operações aritméticas como mutações, recombinações e critérios de seleção dos melhores indivíduos até que um critério de convergência seja alcançado. O método da Evolução Diferencial foi desenvolvido como uma heurística para minimizar funções não diferenciáveis e foi aplicado a estruturas planas de treliças com diferentes níveis de danos.

A comparison of two fishery-independent survey programs used to define the population structure of American lobster (Homarus americanus) in the Gulf of Maine

The population structure and abundance of the American lobster (Homarus americanus) stock in the Gulf of Maine are defined by data derived from a fishery-independent trawl survey program conducted by the National Marine Fisheries Service (NMFS). Few sampling stations in the survey area are located inshore, in particular along coastal Maine. According to statistics, however, more than two thirds of the lobster landings come from inshore waters within three miles off the coast of Maine. In order to include an inshore survey program, complementary to the NMFS survey, the Maine Department of Marine Resources (DMR) initialized an inshore survey program in 2000. The survey was modeled on the NMFS survey program, making these two survey programs comparable. Using data from both survey programs, we evaluated the population structure of the American lobster in the Gulf of Maine. Our findings indicate that lobsters in the Gulf of Maine tend to have a size-dependent inshore-off-shore distribution; smaller lobsters are more likely to stay inshore and larger lobsters are more likely to stay offshore. The DMR inshore and NMFS survey programs focused on different areas in the Gulf of Maine and likely targeted different segments of the stock. We suggest that data from both survey programs be used to assess the lobster stock and to describe the dynamics of the stock in the Gulf of Maine.

Water quality monitoring in the Mersey

This is the Water Quality Monitoring in the Mersey Estuary report produced by the Environment Agency in 2001. This report focuses on the Water Quality Monitoring Programme held in the Mersey Estuary. Since the mid-1960s water samples have been collected at approximately monthly intervals along the length of the estuary between Warrington and New Brighton and in later years further off-shore. This data-set provides an invaluable resource to determine how the very large capital spending of recent years has resulted in the dramatic improvements in water quality that we are now able to record. Initially, the interest was focused on parameters such as dissolved oxygen, BOD, nutrients and suspended solids. Over the last decades, as analytical methods have improved, toxic metals and persistent organic compounds have been included in the routine monitoring programme at a limited number of sites. Moreover, with the introduction of the European Water Framework Directive monitoring programmes it was an opportune time to review the Mersey monitoring strategy. This revised monitoring programme required data from several other components (water, sediments, flora, fauna, fish and birds. This report also contains information about Routine monthly surveys, Special surveys, Chloralkali Directive, UKNMP, British Geological Survey, EDMAR and NERC Environmental Diagnostics Thematic Programme.

High productivity and upwelling in the California Current during Oxygen-Isotope Stage 3: diatom evidence

Evidence for vigorous coastal upwelling and enhanced diatom productivity during the latter part of Oxygen-Isotope Stage 3 (OIS-3) is suggested by changes in diatom assemblages in laminated sediment from the northern California margin and in bioturbated and laminated sediment from Santa Barbara Basin. These conditions require strong along-shore or off-shore wind stress off California preceding the onset of global glacial conditions.

Hydrographic winch

A winch suitable for lowering and hauling up of costly hydrographic apparatus like Bathy-thermograph, Reversible thermometers, Current flow meters etc., was designed, fabricated and tested at Off Shore Fishing Station, Cochin. The first model of this winch is in use on board the motor vessel Pratap, a Tuna Long linger.

The Development of Ceylon's fisheries (a symposium)

In July, 1964, it was decided that a Government Fisheries Corporation be set up. At the request of the Directors-designate of this Corporation a series of lectures on the development of Ceylon's fisheries was organised by the Fisheries Research Station, all except two being delivered at a seminar on 15th September, 1964. The speakers were asked to prepare and submit their texts and these are presented in the sequence in which the talks themselves were delivered: 1. Ceylon's fisheries: past and future (A.C.J. Weerekoon) 2. Fisheries by-products (C.St.E. Gunesekara) 3. The role of technology in fisheries development in Ceylon (N.N. De Silva) 4. Seaweeds (M. Durairatnam) 5. Coastal fisheries (T.P. Goonewardente) 6. The trawler fishery (A.S. Mendis) 7. A review of Japan's tuna long-line fishery in the Indian Ocean (K. Sivasubramaniam) 8. Off shore and deep sea fishery for larger scombroids in the Indian Ocean (K. Sivasubramaniam) 9. The development of fresh water fisheries in Ceylon (H.H.A. Indrasena) 10. Brackish-water fish farming in Ceylon (T.G. Pillai) 11. The role of inland waters in relation to the development of Ceylon's fisheries and a note on the pearl oyster fishery (C.H. Fernando) 12. The mechanization of the inshore fisheries and the relationship to fisheries development in Ceylon (E. Kvaran)

Exploitation of tunas in Ceylon's coastal waters

Ceylon’s fishery for the tunas is presently limited to the coastal waters which in the present context have an off-shore limit of 15 miles and our contribution to the world tuna production is a little over 1%. Four varieties of tuna are largely exploited in the coastal waters. Of these, Baleya or the skipjack (Katsuwonus pelamis Linn. 1758) is the predominant variety followed by attavalla or mackerel tuna (Euthynnus ajfinis, Cantor, 1850), kelawalla or yellowfin (Thunnus albacares, Bonnaterre, 1788) and alagoduwa or frigate mackerel (Auxis thazard Lacepede, 1802). Other varieties like the thora-baleya or bonito (Sarda orientalis) and asgedi kelawalla or big eye tuna (Thunnus obesus) are also landed frequently but in extremely small quantities. Figure 1 illustrates the relative composition of the tuna varieties in the catch and their percentage composition further sub-divided according to the type of effort applied. It is evident that Ceylon's coastal fishery for tunas is greatly influenced by the production of smaller varieties of the tunas.

An aerial survey for surface tuna resources in the seas around Ceylon

An aerial survey of the off shore range around Ceylon, for a quick evaluation of the potential surface tuna resources, for commercial exploitation, was organised by Mr. Manuel R. Cintas of Ocean Blazer Inc. (Commercial tuna), San Diego, California and his associate Mr. R. Perera. The organisers offered, through the Hon'ble Minister of Fisheries, to take an officer of the Fisheries Research Station, Ceylon, as an observer and the author participated in that capacity. Dr. V. Arkely served as the photographer. The survey period was within the South-West monsoon season and extremely bad weather with high speed winds were experienced particularly off the North-West and South coasts. Except during these two trips, an average altitude of 1,000 ft. and a flying speed of 110-115 m.p.h. were maintained. The program was to cover the off shore range between 15 miles and 50 miles, from shore. The total number of hours of flying was eighteen. Details of the flight plan are shown in figure 1.