Queensland sedimentation and evaporation pond system (SEPS) trial

The Sedimentation and Evaporation Pond System (SEPS) is a low-capital effluent management system based primarily on shallow pond sedimentation of effluent solids and annual evaporation of the liquid to retrieve dried solids.

Reproduction of World War I portrait of Dr. Nathan Wolf of the 2nd Company of the 1st Landsturm Infantry Regiment Portraits Men

Dr. Nathan Wolf's medals: (bottom left) silver Wound Badge; Iron Cross 2nd Class; Iron Cross 1st Class; Zaehringer Loewe (Baden); (on right) Medal of the Turkish Crescent

Implementing sustainable farming practices in the Herbert: The Oakleigh Farming Company experience

The Oakleigh Farming Company has been progressively changing its farming practices on its property at Cordelia in the Herbert River District. During the last ten years the changes have included the adoption of raised beds at 1.8m row spacing, controlled traffic and dual row planting using double disc opener planters. This paper describes some of the changes that have been made to the farming system and examines their impact on farm productivity and economic performance. Since changing to the current farming system, the farm gross margin has increased from $789/ha to $897/ha. In addition to the numerous cost savings, the new farming system has reduced the time spent on tractors by 54% across the whole farm. Return on investment on the 1997 farming system was 1.6% versus 2.7% on their current farming system. The farming company is continually looking for new ways to improve profitability and believes that innovation is critical for the long term sustainability of the sugar industry.

Reproduction of World War I portrait of Dr. Nathan Wolf of the 2nd Company of the 1st Landsturm Infantry Regiment Portraits Men

Dr. Nathan Wolf's medals: (bottom left) silver Wound Badge; Iron Cross 2nd Class; Iron Cross 1st Class; Zaehringer Loewe (Baden); (on right) Medal of the Turkish Crescent

Pond apple (Annona glabra L.) - Investigating novel mechanical control options

Pond apple usually occurs in swampy areas, but mechanical control may be a viable option in some locations during drier periods. Two machines, the Positrack™ and the Tracksaw™, have been trialled for initial kill rate, amount of follow-up control required, safety to field operators, cost-efficiency and selectivity (effect on native vegetation), compared to other control options. The Positrack™ is a tracked bobcat with a slasher-type attachment that cuts individual trees off near ground level and mulches them. It has no on-board herbicide application capability and requires an additional on-ground operator to apply herbicide by hand. The Tracksaw™ is a tracked mini-excavator with a chainsaw bar and spray applicator on the boom that cuts individual trees off near ground level and applies chemical immediately to the cut stump, requiring only a single operator. Initial trials were done in infestations of similar sizes and densities at the Daintree (Positrack™) and in Innisfail (Tracksaw™) in late 2009. Kill rates to date are 83% for Positrack™ mechanical, 95% for Positrack™ mechanical plus herbicide, and 78% for the Tracksaw™ combined treatment. If ongoing comparison proves either of these machines to be more cost effective, selective, and safer than traditional control methods, mechanical control methods may become more widely used.

Untersekunda Gymnasium Schalke; Excursion to Festival " Wilhelm Tell" Near Pond in Hohenstein Portraits; Groups

856 field created from CDN and IMN fields by JPALMISANO, 08/10/2010.

Company taxation and tax spillovers: Separate accounting versus formula apportionment

It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and the EU is debating a switch from separate accounting (SA) to FA. This paper develops a theoretical model that compares basic properties of FA to SA. The focal point of the analysis is how changes in tax rates affect capital formation, input choice, and transfer pricing, as well as on spillovers on tax revenue in other countries. The analysis shows that a move from SA to FA will not eliminate such spillovers and will, in cases identified in the paper, actually aggravate them.

Quality certification and company performance: The newly developed country experience

This study investigates the impacts of ISO 9001:2008 certification on companies in Malaysia. Data were collected from CEOs and Managers through a questionnaire survey. A multivariate analysis and SPSS macro were used as statistical techniques to assess the effects of ISO 9001 certification. Results of the study indicate that ISO 9001 certified companies were having significantly greater benefits and financial performance compared to non-certified companies. However, no significant direct relationship between ISO 9001 certification and company's financial performance was found. A further investigation revealed that financial performance is actually directly related to quality and local and international business performance, which are significantly influenced by ISO 9001 certification. Therefore quality and business performances are involved in the mediational process between the financial performance of companies and ISO 9001 certification. The novelty of this research lies in the establishment of, for the first time, high level statistical relationship between ISO 9001 certification, its mediating factors and financial performance of companies.