Offsets, Conchoids and Pedal Surfaces

We discuss three geometric constructions and their relations, namely the offset, the conchoid and the pedal construction. The offset surface F d of a given surface F is the set of points at fixed normal distance d of F. The conchoid surface G d of a given surface G is obtained by increasing the radius function by d with respect to a given reference point O. There is a nice relation between offsets and conchoids: The pedal surfaces of a family of offset surfaces are a family of conchoid surfaces. Since this relation is birational, a family of rational offset surfaces corresponds to a family of rational conchoid surfaces and vice versa. We present theoretical principles of this mapping and apply it to ruled surfaces and quadrics. Since these surfaces have rational offsets and conchoids, their pedal and inverse pedal surfaces are new classes of rational conchoid surfaces and rational offset surfaces.

Estimation of satellite antenna phase center offsets for Galileo

Satellite antenna phase center offsets for the GalileoInOrbitValidation(IOV) and FullOperationalCapability (FOC) satellites are estimated by two different analysiscenters based on tracking data of a global GNSS network. The mean x- and y-offsets could be determined with a precision of a few centimeters. However, daily estimates of thex-offsets of the IOV satellites show pronounced systematic effects with a peak-to-peak amplitude of up to 70 cm that depend on the orbit model and the elevation of the Sun above the orbital plane. For the IOV y-offsets, no dependence on the orbit model exists but the scatter strongly depends on the elevation of the Sun above the orbital plane. In general, these systematic effects are significantly smaller for the FOC satellites. The z-offsets of the two analysis centers agree within the 10–15 cm level, and the time series do not show systematic effects. The application of an averaged Galileo satellite antenna model obtained from the two solutions results in a reduction of orbit day boundary discontinuities by up to one third—even if an independent software package is used.

Of sets of offsets: Cumulative impacts and strategies for compensatory restoration

Biodiversity offsets are increasingly advocated as a flexible approach to managing the ecological costs of economic development. Arguably, however, this remains an area where policy-making has run ahead of science. A growing number of studies identify limitations of offsets in achieving ecologically sustainable outcomes, pointing to ethical and implementation issues that may undermine their effectiveness. We develop a novel system dynamic modelling framework to analyze the no net loss objective of development and biodiversity offsets. The modelling framework considers a marine-based example, where resource abundance depends on a habitat that is affected by a sequence of development projects, and biodiversity offsets are understood as habitat restoration actions. The model is used to explore the implications of four alternative offset management strategies for a regulator, which differ in how net loss is measured, and whether and how the cumulative impacts of development are considered. Our results confirm that, when it comes to offsets as a conservation tool, the devil lies in the details. Approaches to determining the magnitude of offsets required, as well as their timing and allocation among multiple developers, can result in potentially complex and undesired sets of economic incentives, with direct impacts on the ability to meet the overall objective of ecologically sustainable development. The approach and insights are of direct interest to conservation policy design in a broad range of marine and coastal contexts.

An investigation of a process for environmental banking appropriate to Queensland

This thesis examines the advanced North American environmental mitigation schemes for their applicability to Queensland. Compensatory wetland mitigation banking, in particular, is concerned with in-perpetuity management and protection - the basic concerns of the Queensland public about its unique environment. The process has actively engaged the North American market and become a thriving industry that (for the most part) effectively designs, creates and builds (or enhances) environmental habitat. A methodology was designed to undertake a comprehensive review of the history, evolution and concepts of the North American wetland mitigation banking system - before and after the implementation of a significant new compensatory wetland mitigation banking regulation in 2008. The Delphi technique was then used to determine the principles and working components of wetland mitigation banking. Results were then applied to formulate a questionnaire to review Australian marketbased instruments (including offsetting policies) against these North American principles. Following this, two case studies established guiding principles for implementation based on two components of the North American wetland mitigation banking program. The subsequent outcomes confirmed that environmental banking is a workable concept in North America and that it is worth applying in Queensland. The majority of offsetting policies in Australia have adopted some principles of the North American mitigation programs. Examination reveals that however, they fail to provide adequate incentives for private landowners to participate because the essential trading mechanisms are not employed. Much can thus be learnt from the North American situation - where private enterprise has devised appropriate free market concepts. The consequent environmental banking process (as adapted from the North American programs) should be implemented in Queensland. It can then focus here on engaging the private sector, where the majority of naturally productive lands are managed.

A site selection process for environmental offsetting purposes in Queensland

A method of selecting land in any region of Queensland for offsetting purposes is devised, employing uniform standards. The procedure first requires that any core natural asset lands, Crown environmental lands, prime urban and agricultural lands, and highly contentious sites in the region be eliminated from consideration. Other land is then sought that is located between existing large reservations and the centre of greatest potential regional development/disturbance. Using the criteria of rehabilitation (rather than preservation) plus proximity to those officially defined Regional Ecosystems that are most threatened, adjacent sites that are described as ‘Cleared’ are identified in terms of agricultural land capability. Class IV lands – defined as those ‘which may be safely used for occasional cultivation with careful management’,2 ‘where it is favourably located for special usage’,3 and where it is ‘helpful to those who are interested in industry or regional planning or in reconstruction’4 – are examined for their appropriate area, for current tenure and for any conditions such as Mining Leases that may exist. The positive impacts from offsets on adjoining lands can then be designed to be significant; examples are also offered in respect of riparian areas and of Marine Parks. Criteria against which to measure performance for trading purposes include functional lift, with other case studies about this matter reported separately in this issue. The procedure takes no account of demand side economics (financial additionality), which requires commercial rather than environmental analysis.

Management of a tributyl tin issue in a marina development in Queensland

Tributyl tin (TBT) deposits in the sediments are one of many impacts that have been imposed on both the environment and the up-coming development of Boat Haven, Airlie Beach, Queensland. The current costly solution to this problem (that is, removal and re-burial) could be put in future to the credit of the developer rather than be treated (as at present) as a penalty. The Queensland Government’s Offsets Scheme provides an opportunity to promote effective conservation of regional landscapes. Because this scheme plans for offsetting in terrestrial vegetation systems through rehabilitation, so credits could be given to those approved developers who rehabilitate valuable marine habitats disturbed by TBT deposits.

A study of laughter in science lessons

Laughter is a fundamental human phenomenon. Yet there is little educational research on the potential functions of laughter on the enacted (lived) curriculum. In this study, we identify the functions of laughter in a beginning science teacher’s classroom throughout her first year of teaching. Our study shows that laughter is more than a gratuitous phenomenon. It is the result of a collective interactive achievement of the classroom participants that offsets the seriousness of science as a discipline. Laughter, whereas it challenges the seriousness of science, also includes the dialectical inversion of the challenge: it simultaneously reinforces the idea of science as serious business.

Measuring and monitoring soil organic carbon stocks in agricultural lands for climate mitigation

Policies that encourage greenhouse-gas emitters to mitigate emissions through terrestrial carbon (C) offsets – C sequestration in soils or biomass – will promote practices that reduce erosion and build soil fertility, while fostering adaptation to climate change, agricultural development, and rehabilitation of degraded soils. However none of these benefits will be possible until changes in C stocks can be documented accurately and cost-effectively. This is particularly challenging when dealing with changes in soil organic C (SOC) stocks. Precise methods for measuring C in soil samples are well established, but spatial variability in the factors that determine SOC stocks makes it difficult to document change. Widespread interest in the benefits of SOC sequestration has brought this issue to the fore in the development of US and international climate policy. Here, we review the challenges to documenting changes in SOC stocks, how policy decisions influence offset documentation requirements, and the benefits and drawbacks of different sampling strategies and extrapolation methods.

Sequestration through forestry and agriculture

Current climate mitigation policies have not fully resolved contentious issues regarding the inclusion of carbon sequestration through changes in forestry and agricultural management practices. Terrestrial carbon sinks could be a low-cost mitigation option that fosters conservation and development, yet issues related to accurately documenting the amount of carbon sequestered undermine confidence that emission offsets through sequestration are equivalent to emission reductions. From an atmospheric perspective, net of CO2 removals through sequestration are equivalent to emission reductions over a given period of time. But carbon will not remain sequestered in biomass or soils indefinitely and investments in sequestration could stifle investments in reducing emissions from other sources. Many international climate agreements cap emissions from some countries or sectors but enable participation of uncapped countries or sectors for forestry and agricultural sequestration. This structure can prompt emission increases in parts of the uncapped entities that weaken the value of emission reductions earned through sequestration. This has been a minor issue under the Clean Development Mechanism of the Kyoto Protocol. Reduced emissions through deforestation and degradation is susceptible to the same problems. The purpose of this article is to review the science, politics, and policy that form the basis of arguments for and against the inclusion forestry and agricultural sequestration as a component of current and future international climate mitigation policies.

Principles of taxation law (4th Edition)

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2011 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2011 edition include: • seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; • clearly structured chapters within those parts grouped under helpful headings; • flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; • an appendix containing all of the up to date and relevant rates; and • the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2011 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams. [from publisher's website]

Principles of taxation law 2012

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2012 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2012 edition include: * seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; * clearly structured chapters within those parts grouped under helpful headings; * flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; * an appendix containing all of the up to date and relevant rates; and * the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2012 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.