Retirement income policy and the taxation of superannuation in Australia

Superannuation is a form of savings for retirement. The savings are invested and earn income, but the proceeds are generally not available until the beneficiary reaches retirement age} The federal government's retirement income policy has three components, two of which relate to superannuation: the age pension, which provides income support to men aged 65 and over and to women aged 62 and over.2 The pension is means tested and does not depend on previous labour force participation or individual contributions; a compulsory superannuation scheme (under the Superannuation Guarantee Charge (Administration) Act 1992 (SGA Act)), which requires contributions to be made by employers on behalf of all employees, whether full-time, part-time or casual;3 and encouragement, through the taxation system, of voluntary contributions to approved superannuation funds.4 In May 2002, the government released a report, the "Intergenerational Report", 5 which identifies issues associated with Australia's ageing population and considers the fiscal implications of those changes. The Report noted that a steadily ageing population is likely to place significant pressure on government finances. It also noted that one of the key priorities for ensuring fiscal sustainability should be "maintaining a retirement income policy that encourages private saving for retirement and reduces the future demand for the Age Pension". 6 The main way the government has sought to encourage that private saving is through the tax system, primarily by the use of tax concessions. Over the past 20 years, however, the taxation of superannuation has grown in an extremely ad hoc manner and is now inequitable, inefficient and overly complex. This article suggests that the taxation of superannuation in Australia is in urgent need of a complete review. The article further asserts that, if an appropriate framework can be devised, changes could be introduced as budgetary pressures allow.

Public perceptions of the causes and prevention of obesity among primary school children

OBJECTIVE: To investigate lay perceptions of the causes and prevention of obesity among primary school children.

DESIGN: A cross-sectional survey of randomly selected sample of adults in a shopping centre.

SUBJECTS: 315 adults in Melbourne, Australia.

MEASUREMENTS: Subjects completed a self-completion questionnaire, in which they rated the importance of 25 possible causes of obesity and the importance of 13 preventive measures on four-point scales: not important; quite important; very important; extremely important. Demographic information about the respondents' age, sex, marital status, education level and parental status was also collected.

RESULTS: The most important reported causes of childhood obesity were related to overconsumption of unhealthy food, parental responsibility, modern technology and the mass media. The most popular prevention activities were associated with specific actions aimed at children. Principal components analysis of the causes data revealed eight factors, provisionally named: parental responsibility, modern technology and media, overconsumption of unhealthy food, children's lack of knowledge and motivation, physical activity environment, lack of healthy food, lack of physical activity and genes. Two prevention factors were also derived, named government action and children's health promotion. Parents saw modern technology and media, and government activities as more important causes, and government policy as a more important means of prevention than nonparents and men. Women's responses tended to be similar to those of parents. There were few educational differences, although nontertiary educated respondents reported that modern technology and media were more important causes of obesity than did the tertiary educated.

CONCLUSION: The findings suggest that the public appears to hold quite sophisticated views of the causes and prevention of children's obesity. They suggest that a number of prevention strategies would be widely supported by the public, especially by parents.

Application of co-operative agents in handling fluctuations in a pull production system

This paper presents the general details of the structure and strategy of a multi-agent system that is being developed to improve the performance of pull (kanban) production control to handle large fluctuations in product demand. Employing a set of generic, heterarchial agents each controlling a single product and co-operating together to ensure that all components, regardless of demand fluctuation, are manufactured on time as per basic kanban principles. Preliminary results indicate that the basic kanban model does not cater for large demand fluctuations and the application of this multi-agent strategy may be beneficial to improving the overall system performance and increase the likelihood that all products will be manufactured on time.

Victorian index of estuary condition : recommended themes and measures

Deakin University was engaged by the Department of Sustainability and Environment to develop an Index of Estuary Condition (IEC) for evaluating the environmental condition of Victorian estuaries. The Index will ultimately complement the existing Index of Stream Condition (ISC) by providing a consistent statewide assessment of the environmental condition of estuaries. This will better enable:

• Estuarine condition to be reported at regional, state and national levels.

• Prioritisation of resource allocation.

• Strategic evaluation of management interventions in estuaries.

Workshops involving participants with expertise in a variety of disciplines were convened to integrate learnings from assessment programs currently being developed interstate and overseas. This report synthesises and builds on the output from those workshops which:

• Identified key components (themes) of estuaries that contribute to estuarine condition.

• Contributed to development of a broad conceptual model for Victorian estuaries

• Identified possible measures of each theme

In keeping with the sub-indices of the ISC, six themes were identified for use in the IEC: Physical form, Hydrology, Water quality, Sediment, Flora and Fauna. Several measures within each theme are recommended to assess estuary condition.

Implementation of particular measures in the IEC partly depends on the investment required to both collect and interpret the required data. With regard to data collection, each measure was assessed according to whether there is an established sampling procedure, how frequently data need to be collected and the level of expertise required for collection and processing. For interpreting the data, measures were scored on whether baseline condition is established and whether descriptions and scores are developed which reflect the extent of deviation from that condition. These scores were used to indicate which measures are feasible to implement immediately and which require further investigation.

A trial of the recommended IEC measures in a selection of estuaries is recommended as it would provide an opportunity to test the measures and their suitability for application statewide. It is suggested that the trial is conducted in estuaries subject to various levels of threats within each of the four estuary classes described by Barton et al. (2008)

Study of the Geelong Local Learning and Employment Network

In common with many Western nations, Australian governments, both state and federal, have increasingly embraced network-based approaches in responding to the effects of globalisation. Since 2001, thirty one Local Learning and Employment Networks (LLEN) have been established across all areas of Victoria, Australia in line with recommendations of a Ministerial Review into Post Compulsory Education and Training Pathways. That review reported that, in the globalised context, youth in transition from schooling to independence faced persistent and severe difficulties unknown to previous generations; it also found problems were frequently concentrated in particular groups and regions. LLEN bring together the expertise and experience of local education providers, industry, community organisations, individuals and government organisations. As a result of their local decisions, collaboration and community building efforts it is intended that opportunities for young people will be enhanced. My research was conducted within an Australian Research Council Linkage Project awarded to Deakin University Faculty of Education in partnership with the Smart Geelong Region LLEN (SGR LLEN). The Linkage Project included two separate research components one of which forms my thesis: a case study of SGR LLEN. My data was generated through participant observation in SGR LLEN throughout 2004 and 2005 and through interviews, reflective writing and archival review. In undertaking my analysis and presenting my thesis I have chosen to weave a series of panels whose orientation is poststructural. This approach was based in my acceptance that all knowledge is partial and fragmentary and, accordingly, researchers need to find ways that highlight the intersections in and indeterminacy of their empirical data. The LLEN is -by its nature as a network -more than the contractual entity that gains funding from government, acts as the administrative core and occupies the LLEN office. As such I have woven firstly the formation and operational structure of the bounded entity that is SGR LLEN before weaving a series of six images that portray the unbounded LLEN as an instance-in-action. The thesis draws its theoretical inspiration from the work of Deleuze and Guattari (1987). Despite increased use of notions of networks, local decision-making and community building by governments there had been little empirical research that explored stakeholder understandings of networks and their role in community building as well as a lack of theorisation of how networks actually ‘work.’ My research addresses this lack and suggests an instituted network can function as a learning community capable of fostering systemic change in the post compulsory education training and employment sector and thereby contributing to better opportunities for young people. However the full potential of the policy is undermined by the reluctance of governments to follow through on the implications of their policies and, in particular, to confront the limiting effects of performativity at all levels.

Psychometric properties of the caregiver assessment of movement participation scale for screening children with development coordination disorders

Using Rasch analysis, the psychometric properties of a newly developed 35-item parent-proxy instrument, the Caregiver Assessment of Movement Participation (CAMP), designed to measure movement participation problems in children with Developmental Coordination Disorder, were examined. The CAMP was administered to 465 school children aged 5–10 years. Thirty of the 35 items were retained as they had acceptable infit and outfit statistics. Item separation (7.48) and child separation (3.16) were good; moreover, the CAMP had excellent reliability (Reliability Index for item = 0.98; Person = 0.91). Principal components analysis of item residuals confirmed the unidimensionality of the instrument. Based on category probability statistics, the original five-point scale was collapsed into a four-point scale. The item threshold calibration of the CAMP with the Movement Assessment Battery for Children Test was computed. The results indicated that a CAMP total score of 75 is the optimal cut-off point for identifying children at risk of movement problems.

Textures and compressive properties of ferromagnetic shape-memory alloy Ni48Mn25Ga22Co5 prepared by isothermal forging process

A ferromagnetic shape-memory alloy Ni₄₈Mn₂₅Ga₂₂Co₅ was prepared by the induction melting and isothermal forging process. Dynamic recrystallization occurs during the isothermal forging. The deformation texture was studied by the neutron diffraction technique. The main texture components consist of (110)[112] and (001)[100], which suggested that in-plane plastic flow anisotropy should be expected in the as-forged condition. The uniaxial compression fracture strain in the forged alloy reaches over 9.5%. The final room-temperature fracture of the polycrystalline Ni₄₈Mn₂₅Ga₂₂Co₅ is controlled mainly by intergranular mode.

Methods of usability evaluations of mobile devices

The usability of applications designed and developed for mobile devices integral user experience, particularly for current touch-screen mobile devices. This conceptual paper provides a profile of the ways in which mobile device usability evaluation methods are being adapted to better reflect technological. With an increasing capacity for greater user interactivity through a range of tasks and in a variety of contexts, the importance and impact of mobile device context-of-use components is of particular interest to researchers. This requires a need for a shift in evaluation method paradigms with a particular focus on methods involving the user, as part of the overall development process. Having a better understanding of the context-of-use may contribute to improvements in mobile device usability and the overall user experience.

The influence of residual stress on a roll forming process

Roll forming is increasingly used in the automotive industry to form High Strength Steel (HSS) and Advanced High Strength Steel (AHSS) for structural components. Because of the large variety of applications of roll forming in the industry, Finite Element Analysis (FEA) is increasingly utilized for roll forming process design. Bending is the dominant deformation mode in roll forming and sheet materials used in the process are often temper rolled (skin passed), roller- or tension-levelled. These processes introduce residual stresses into the material, and recent studies have shown that those affect the material behaviour in bending. A thickness reduction rolling process available at Deakin that leads to material deformation similar to an industrial temper rolling operation was used in this study to introduce residual stresses into a dual phase, DP780, steel strip. The initial and thickness reduced strips were then used in a 5-stand experimental V-section roll forming set-up to identify the effect of residual stress on the final shape. The influence of residual stress and the effect of plastic deformation on the material behaviour in roll forming are separately determined in numerical simulation. The results show that the thickness reduction rolling process decreases the maximum bow height while the springback angle and end flare increase. Comparison with experimental results shows that using material data from the conventional tensile test in a numerical simulation does not allow for the accurate prediction of shape defects in a roll forming process if a residual stress profile exists in the material. On the other hand including the residual stress information leads to improved model accuracy.

Competition of sicklepod, cassia obtusifolia l., densities on soybean, glycine max (l.) merr., at variable row distance

Competition studies with soybeans, Glycine max (L.) Merr. "Bragg." and sicklepod, Cassia obtusifolia L., were conducted at the Agricultural Research and Education Center of the University of Florida in Quincy, Florida. Two field experiments were established, one on May 22, 1975. and the other four weeks later, on June 19, 1975, to determine the competitive effects of various sicklepod densities and the influences of soybean row distances on weed dry matter, soybear plant characteristics, yield components and seed yield, and on soil nutrient content. Control, low, medium, and high sicklepod densities in the first experiment were O, 25,000, 53,000, and 77,000 p1ants/ha, respectively; while the second experiment presented control, low, medium, and high sicklepod densities of O, 36,000, 68,000, and 122,000 plants/ha, respectively. Three soybean row distance treatments were tested using a constant pattern of 90-, 60-, and 45-cm widths throughout the growing season. Three other treatments, evaluated in a variable patern, were initially seeded in 30-cm row widths. Five weeks after planting, an appropriate number of soybean rows were harvested from the 30"cm pattern to establish row distances of 90, 60, and 30-60 cm for the remainder of the season. ln the greenhouse a test was conducted to evaluate the effects af those variables on seed germination and seedling vigor for the next soybean generation. As a result of full-season sicklepod competition, soybean plants were less branched, set fewer leaves, and presented thinner stems as compared to the control. However, height of soybean plants was not affected by the presence of sicklepod. ln one of the two experiments, number of nodes decreased for soybeans under weed campetition. The yield components--number of pods; number of seeds, and seed yield per soybean plant--were all similarly reduced due to weed competition. Seeds per pod were decreased to a lesser extent. Soybean seed yields per unit area were significantly diminished by increasing levels af sicklepod ínfestation. While the control produced 3120 kg/ha, the sicklepod densities of 25,000, 53,000, and 77,000 plants/ha reduced seed yíelds 47, 65, and 73%, respectively. As soybean row distances decreased, number of branches, number of leaves, and stem diameter of soybeans decreased. However, the height of soybean plants increased with narrwing of row width. The components of seed yield--number of pods, number of seeds, and seed yield per soybean plant--diminished as row spacing was reduced. Maximum difference between row distances for these attributes was attained for soybean plants under weed-free conditions. Generally, as row width decreased, soybean seed yield per unit area increased. Specifically, soybear.s in 90-cm rows, either in constant or variable row pattern, yielded less than soybeans in 60- and 30-60-cm rows in the variable pattern. Soil contents of phosphorus, potassium, calcium, and magnesium were not affected by the various levels of sicklepod and soybean populalions. Neither the sicklepod densities nor the soybean row distances influenced seed germination and seedling vigor in the next soybean generation. Sicklepod was a strong competitor with soybeans at all density ranges investigated. Because sicklepod grows taller than soybeans during the reproductive stages of the crop, limited success can be reached by varying row spacing alone. However, this practice is considered an integral measure to complement other methods of sicklepod control. Compared to constant rows, the soybean cropping system using variable row spacings presents the choice of planting soybeans at close row spacings to provide early competition with weeds and the possibility of obtaining a forage crop after the first month of growth, without any decreases on the final seed yields.

Hedging options in a garch environment: testing the term structure of stochastic volatility models

This paper develops a methodology for testing the term structure of volatility forecasts derived from stochastic volatility models, and implements it to analyze models of S&P500 index volatility. U sing measurements of the ability of volatility models to hedge and value term structure dependent option positions, we fmd that hedging tests support the Black-Scholes delta and gamma hedges, but not the simple vega hedge when there is no model of the term structure of volatility. With various models, it is difficult to improve on a simple gamma hedge assuming constant volatility. Ofthe volatility models, the GARCH components estimate of term structure is preferred. Valuation tests indicate that all the models contain term structure information not incorporated in market prices.

Qualitative feed restriction for heavy swines: effect on digestibility and weight of organs of digestive tract, and environmental impact of feces

Foram utilizados 50 suínos machos castrados para avaliar o efeito da restrição alimentar qualitativa sobre a digestibilidade dos componentes dietéticos, os órgãos do trato digestório, a composição e a produção fecal. Foram utilizadas cinco dietas experimentais, com níveis de restrição qualitativa de 0, 5, 10, 15 e 20%. Houve redução linear (P<0,001) para todos os coeficientes de digestibilidade, com exceção da fibra em detergente ácido, que apresentou resposta quadrática (P<0,05). Os teores de sólidos totais (P<0,01) e voláteis (P<0,05), e minerais totais (P<0,001) nas fezes aumentaram com os níveis de restrição alimentar, enquanto os níveis de K (P<0,05), Cu (P<0,01) e de N, P, Na, Ca, Mg, Fe e Zn (P<0,001), apresentaram resposta quadrática. A excreção diária de fezes, sólidos totais e voláteis, minerais totais, N, P, K, Mn e Cu (P<0,001), Ca, Na, Mg e Fe (P<0,05) apresentaram aumento em função do nível da restrição alimentar qualitativa. A restrição qualitativa pode ser alternativa para destinação de resíduos da agroindústria, conferindo boas propriedades às fezes suínas, no que diz respeito à utilização para adubação de culturas.

Response of irrigated wheat cultivars to different nitrogen rates and sources

Altas produtividades de trigo requerem um bom manejo da adubação nitrogenada. O objetivo deste trabalho foi avaliar os efeitos de diferentes doses de nitrogênio na semeadura usando o Entec (fonte de N com inibidor de nitrificação), ou em cobertura, utilizando a ureia, em quatro cultivares de trigo. O experimento foi desenvolvido em área experimental pertencente à Faculdade de Engenharia de Ilha Solteira - UNESP, em um Latossolo Vermelho distrófico epieutrófico álico textura argilosa, o qual foi nativamente ocupado por vegetação de Cerrado. O delineamento estatístico foi o de blocos ao acaso, com quatro doses de N (0, 60, 120 e 180 kg ha-1) na semeadura, usando o Entec, ou em cobertura aos 40 dias (início do alongamento), empregando a ureia e os cultivares E 21, E 22, E 42 e IAC 370, em quatro repetições. Os cultivares de trigo mais produtivos foram o E 21 e o E 42. O cultivar E 22 apresentou maior altura de plantas e altas notas de acamamento, com consequente menor produtividade de grãos. Não houve diferença significativa entre o Entec (aplicado na semeadura) e a ureia (aplicada em cobertura) para produtividade de grãos e para nenhuma das outras avaliações, porém a ureia proporcionou maior teor de N foliar, e o Entec, maior número de espiguetas não desenvolvidas. O incremento das doses de N influenciou negativamente a massa hectolítrica, alterando assim a qualidade dos grãos de trigo. O N aumentou a produtividade de grãos de trigo até a dose de 82 kg ha-1 de N, usando Entec aplicado na semeadura ou ureia aplicada em cobertura.

Association of dyslipidemia with intakes of fruit and vegetables and the body fat content of adults clinically selected for a lifestyle modification program

To investigate the relationship of dyslipidemia with demographic distribution and patterns of body fat and dietary intakes. From a universe of adults clinically selected for a lifestyle modification program 979 subjects (409 males and 570 females, 52.2 +/- 9.6 years) fulfilled the inclusion criteria. Overnight-fasting plasma was assayed (dry chemistry) for triglycerides (TG), total (TC) and HDL fraction of cholesterol given the non-HDL (n-HDL) fraction by the difference. Anthropometric assessment included body weight (kg), height (m), fat (bioelectrical impedance) and waist circumference (WC). Food intake was assessed by the 24-hour recall questionnaire and the food groups evaluated through recommendations from an adapted food pyramid. The chances of dyslipidemia from other variable changes were determined by logistic regression with p < 0.05. Normal values of BMI and WC were protective against all dyslipidemia markers whereas only hypercholesterolemia was influenced by diet (meat intake > 2 servings). Dietary intakes have protective effects against hypertriglyceridemia with whole grains, odds ratio (OR) 0.342 (Cl 95%, 0.154-0.760), fruits >= 3 servings (OR 0.523, 0.290-0.941) and vegetables >= 4 servings (OR 0.360, 0.176-0.735). In general total body and abdominal adiposity influenced all dystipidemia markers while dietary intake of fruits and vegetables protected against triglyceridemia.

Start-up of horizontal anaerobic reactors with sludge blanket and fixed bed for wastewater treatment from coffee processing by wet method

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)