5,648 research outputs found

    Revisiting Old Ground in Light of New Dilemmas: The Need for Queensland to Reconsider the Regulation of Assisted Reproductive Technologies

    Get PDF
    In recent years, there have been many advances in assisted reproductive technology, in terms of both technological advances and changes in social attitudes. The system of regulation in Queensland is in need of review since it was last considered nearly 25 years ago. The need for review is demonstrated by examining the regulation in Australia as a whole and the impact this has on regulation in Queensland. The paper considers two specific issues. The general access criteria are examined in order to determine who is able to gain access to treatment services, together with how this impacts on gaining access to, and the regulation of, in vitro fertilisation (IVF) and pre-implantation genetic diagnosis (PGD). These issues are discussed mainly in the context of creating tissue-matched children that could act as a cure for an existing ill sibling. The recent review of assisted reproductive technologies (ART) regulation conducted by the Victorian Law Reform Commission is also considered in context of how this may impact on the future regulation of other jurisdictions. The main focus however, is on future options available for Queensland should regulation be reviewed in the future

    Working parents and workplace flexibility in New Hampshire

    Get PDF
    This report, a joint effort between the Carsey Institute, UNH Cooperative Extension, and New Hampshire Employment Security, looks at working parents and their job flexibility and the importance it has for families trying to achieve a work-life balance

    Construction of the Phrase Death Without Issue and Similar Terms - Zeller v. McGuckian

    Get PDF

    Glasgow Contributions to the Human Gene Mapping Project, 1959-1987

    Get PDF
    No abstract available

    Relationships between Stock Prices and Accounting Information: A Review of the Residual Income and Ohlson Models

    Get PDF
    As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation models that include the book value of the equity. Many of these studies cite the residual income model as their theoretical base and, with the growing emphasis on shareholder value, residual income measures are more commonly used in the business community to track financial performance. Given such trends, this paper reviews the theoretical background of the residual income model and discusses results of empirical studies that use it. The study finds that the two main accounting variables can usually explain a substantial part of the variation in share prices, and it also identifies a number of issues that remain unresolved. These findings should be of interest to other researchers, and to managers and investors who currently use or are planning to use residual income to monitor business performance.

    Automation and control in surface irrigation systems: current status and expected future trends

    Get PDF
    Surface irrigation systems are the most popular methods for irrigating crops and pastures not only in Australia but the world over. However, these systems are often labour intensive and exhibit low water use efficiency. Rising labour costs especially in the developed world and competition for scarce water resources have generated renewed interest in the automation of surface irrigation systems. This paper provides a comprehensive review of the current level of automation and control of surface irrigation systems. The automation techniques discussed utilise various devices including mechanical, electronic, pneumatic and hydraulic means. The use of telemetry is also discussed. With the almost universal access to high performance computers and fast internet, the concept of real-time control in surface irrigation is not far-fetched. Towards this end, an on-going research project at USQ aimed at modernising furrow irrigation by use of automatic control systems in real time is discusse

    Improving performance of bay irrigation through higher flow rates

    Get PDF
    Bay (border check) irrigation systems are utilised extensively throughout the Goulburn Murray Irrigation District (GMID). However, the performance of these systems have rarely been assessed, in part due to the difficulty in determining the soil intake function. The CRC for Irrigation Futures has recently completed a project to demonstrate the Irrimate™ performance evaluation process in bay irrigation through on-farm trials. The Irrimate™ approach originally developed for furrow irrigation has already provided real benefits to farmers and has been accepted across the cotton industry. Bay irrigation has a number of unique characteristics which presented a number of challenges for the tools used to evaluate furrow irrigation. Informed by field trials, new monitoring strategies were tested and new modelling approaches developed in order to provide the same robust evaluation procedure for bay systems. Evaluations provide objective information to irrigators both quantifying efficiencies of current practices and providing strategies to improve performance. Trials were conducted across 11 sites in order to benchmark current performance and to examine the potential advantages of higher flow rates. Performance varied widely between sites with application efficiencies ranging from 45.9% to 89.5%. Initial modelling indicated that higher flow rates offer potential to increase efficiency. Trials in the second season confirmed the modelling work demonstrating water savings in excess of 20% through flow rates approximately double the conventional rates. The results also show that higher flow rates do not automatically lead to higher efficiency. When adopting higher flow rates irrigators must have greater control over cut-off times. System evaluation is an essential step to reap the benefits of higher flows. The results of this study provide objective information for the modernisation of irrigation systems in the GMID

    The Impact of Audit Risk, Materiality and Severity of Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia

    Get PDF
    This paper focuses on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self-assessment principles. In particular it recognises the competing pressures under which tax agents attempt to discharge their professional responsibilities, and the implications for potentially unethical behaviour. Empirical research into taxpayer attitudes suggests that the risk of audit, the severity of tax law and the materiality of dollar amounts involved, will all impact on the decision making process. This paper extends these principles from taxpayer to tax agent, by seeking their response to alternative client demands as represented in realistic tax return scenarios. The findings suggest that the severity of tax law violation is an important factor in ethical decision making, but that audit risk and the amounts involved are not. The lack of support for audit risk as an influential variable is an important outcome, because policy makers have traditionally proceeded on the basis that increases in audit probabilities will reduce the likelihood of taxpayers adopting aggressive tax reporting positions. The implications are that alternative enforcement and compliance strategies must be considered by tax administrators.
    • …
    corecore