Rules, regulations, statement of general policy or interpretation and exemptions : under the Fair Packaging and Labeling Act /

"Issued September 30, 1972.

Assessing taxpayer response to legislative changes: A case study of ‘in-house’ fringe benefits rules

On 22 October 2012, the Australian Federal Government announced the removal of the $1,000 in-house fringe benefits concession when used as part of a salary packaging arrangement. At the time of the announcement, the Federal Government predicted that the removal of the concession would contribute additional tax revenue of $445 million over the following four years as well as an increase of GST payments to the States and Territories. However, anecdotal evidence at the same time indicated that the Australian employer response was to immediately stop providing employees with such in-house fringe benefits via salary sacrificing arrangements. Data presented in this article, collected from a combination of interviews with tax managers of four Australian entities as well as a review of the published archival data, confirms that the abolition of the $1,000 in-house fringe benefits concession was perceived as a negative change, whereby employees were considered the ‘big losers’ despite assertions by the Federal Government to the contrary. Using a conceptual map of tax rule change developed by Oats and Sadler, this article seeks to understand the reasons for this fringe benefits tax change and taxpayer response. In particular, the economic and political factors, and the responses of the relevant taxpayers (employers) are explored. Drawing on behavioural economic concepts, the actions, attitudes and response of employers to the rule change are also examined. The research findings suggest that the decision by Australian employers to cease providing the in-house fringe benefits as part of a salary-packaging arrangement after the legislative amendment was impacted by more than simple rational behaviour.

Computational modelling for reliable flip-chip packaging at sub-100 micron pitch using isotropic conductive adhesives

This paper presents the assembly process using next generation electroformed stencils and Isotropic Conductive Adhesives (ICAs) as interconnection material. The utilisation of ICAs in flip-chip assembly process is investigated as an alternative to the lead and lead-free solder alloys and aims to ensure a low temperature (T < 100 °C) assembly process. The paper emphasizes and discusses in details the assembly of a flip-chip package based on copper columns bumped die and substrate with stencil printed ICA deposits at sub-100 μm pitch. A computational modelling approach is undertaken to provide comprehensive results on reliability trends of ICA joints subject to thermal cycling of the flip-chip assembly based on easy to use damage criteria and damage evaluation. Important design parameters in the package are selected and investigated using numerical modelling techniques to provide knowledge and understanding of their impact on the thermo-mechanical behaviour of the flip-chip ICA joints. Sensitivity analysis of the damage in the adhesive material is also carried out. Optimal design rules for enhanced performance and improved thermo-mechanical reliability of ICA assembled flip-chip packages are finally formulated.

Design and modeling challenges for high density packaging

Today most of the IC and board designs are undertaken using two-dimensional graphics tools and rule checks. System-in-package is driving three-dimensional design concepts and this is posing a number of challenges for electronic design automation (EDA) software vendors. System-in-package requires three-dimensional EDA tools and design collaboration systems with appropriate manufacturing and assembly rules for these expanding technologies. Simulation and Analysis tools today focus on one aspect of the design requirement, for example, thermal, electrical or mechanical. System-in-Package requires analysis and simulation tools that can easily capture the complex three dimensional structures and provided integrated fast solutions to issues such as thermal management, reliability, electromagnetic interference, etc. This paper discusses some of the challenges faced by the design and analysis community in providing appropriate tools to engineers for System-in-Package design

A Reliable Basis for Approximate Association Rules

For most of the work done in developing association rule mining, the primary focus has been on the efficiency of the approach and to a lesser extent the quality of the derived rules has been emphasized. Often for a dataset, a huge number of rules can be derived, but many of them can be redundant to other rules and thus are useless in practice. The extremely large number of rules makes it difficult for the end users to comprehend and therefore effectively use the discovered rules and thus significantly reduces the effectiveness of rule mining algorithms. If the extracted knowledge can’t be effectively used in solving real world problems, the effort of extracting the knowledge is worth little. This is a serious problem but not yet solved satisfactorily. In this paper, we propose a concise representation called Reliable Approximate basis for representing non-redundant approximate association rules. We prove that the redundancy elimination based on the proposed basis does not reduce the belief to the extracted rules. We also prove that all approximate association rules can be deduced from the Reliable Approximate basis. Therefore the basis is a lossless representation of approximate association rules.