Wind tunnel balance

A flow-through balance is provided which includes a non-metric portion and a metric portion which form a fluid-conducting passage in fluid communication with an internal bore in the sting. The non-metric and metric portions of the balance are integrally connected together by a plurality of flexure beams such that the non-metric portion, the metric portion and the flexure beams form a one-piece construction which eliminates mechanical hysteresis between the non-metric and the metric portion. The system includes structures for preventing the effects of temperature, pressure and pressurized fluid from producing asymmetric loads on the flexure beams. A temperature sensor and a pressure sensor are located within the fluid-conducting passage of the balance. The system includes a longitudinal bellows member connected at two ends to one of the non-metric portion and the metric portion and at an intermediate portion thereof to the other of (1) and (2). A plurality of strain gages are mounted on the flexure beams to measure strain forces on the flexure beams. The flexure beams are disposed so as to enable symmetric forces on the flexure beams to cancel out so that only asymmetric forces are measured as deviations by the strain gages

New Zealand’s Social Security Conventions: Merely Double Taxation Agreements In Reverse?

In common with many countries, New Zealand provides a comprehensive range of social security benefits for its residents. As New Zealand has traditionally been a country that attracts migrants and, more recently, a source of migrants for other countries, cross-border issues relating to social security benefits are an important issue both for the individuals concerned and also the New Zealand Government. It is for this reason that many countries, including New Zealand, have entered into bilateral treaties (known as “social security conventions” or SSCs) to coordinate the provision and funding of social security benefits across borders. Because SSCs are international treaties, they have implications not only for those individuals who fall within their scope, but also for the governments who are signatories to them. The most important SSCs New Zealand has negotiated are the ones with Australia and the UK because of the substantial migration flows between New Zealand and these two countries. Both these SSCs are very different to the other six negotiated in the 1990s which is probably because New Zealand entered into these SSCs long before it decided to provide general portability of New Zealand Superannuation to other countries. As a consequence, the benefits payable under these two SSCs to New Zealanders who retire in Australia or the UK may be less than what is payable now under the general portability provisions for New Zealand Superannuation. In this respect SSCs differ from double tax agreements (DTAs) which are usually invoked to provide relief for a taxpayer and do not make a taxpayer worse off. The coordination of social security benefits with Australia has its own issues due to the free movement of labour between the two countries under the trans-Tasman Travel Arrangement and also because Australia has adopted retirement income policies that are substantially different to New Zealand’s. The SSC with Australia is unusual in that it may leave New Zealand retirees resident in Australia much worse off than if they had claimed New Zealand Superannuation under the general portability provisions and retired elsewhere. The SSC also has significant fiscal risks to New Zealand if large numbers of Australians decide to retire in New Zealand. The general portability provisions have a Pacific Islands option which is generous to Pacific Islanders who can retire back to their countries of origin with New Zealand Superannuation at full rates free of New Zealand tax after 20 years of New Zealand residency. When the Social - 2 – Assistance (Payment of New Zealand Superannuation and Veteran’s Pension Overseas) Amendment Bill 2009 is passed, the general portability provisions for other countries will be closer to the provisions for Pacific Island portability, however, a much longer period of New Zealand residency will be required for overseas payment of New Zealand Superannuation at full rates. The general and Pacific Island portability provisions can also be criticised on grounds that the payment of New Zealand Superannuation overseas without any deduction of New Zealand tax is unfair when the benefit is fully taxable when to paid to retirees living in New Zealand. Both portability provisions can also be criticised on equity grounds that they may place retirees to Pacific Island and other countries in a much better position than those who retire to Australia and have payment of New Zealand Superannuation denied to them under the Australian SSC

Can A Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand

Poll taxes, while simple in concept, have a regressive effect and unsurprisingly are usually unpopular for this reason which is why they are not commonly used today. Poll taxes were imposed in 19th century New Zealand, with one of the earliest being a form of poll tax imposed by the Nelson Province in 1856 to fund public education. Despite the inherent shortcomings of a poll tax, the Nelson education tax was eventually accepted and defended by the community and produced revenue to fund public education. This paper examines the history of the Nelson poll tax to determine why it was successful when elsewhere, both in earlier and later times, poll taxes have been the focus of considerable dissent which has eventually lead to their demise. Among other reasons, the poll tax revenue being ear-marked for a specific purpose that was perceived by the wider community as important was a major factor in the success of the tax

New Zealand’s Thin Capitalisation Rules and the Adoption of International Financial Reporting Standards in New Zealand

In response to Australia’s decision to adopt international financial reporting standards (IFRSs) from 2005, New Zealand has subsequently decided to follow. New Zealand reporting entities are required to adopt IFRSs from 2007 with the option of early adoption from 2005. As New Zealand is one of many jurisdictions where different rules are employed to determine income for financial reporting and tax purposes, it would seem to a casual observer that the adoption of IFRSs in New Zealand is unlikely to have any income tax implications for New Zealand companies. This is not entirely correct. There are links between financial reporting standards and the determination of taxable income under New Zealand income tax law in respect of certain matters. One such area is the application of the New Zealand thin capitalisation rules in subpart FG of the Income Tax Act 2004. The rules rely upon values taken from a taxpayer’s financial statements to determine the taxpayer’s debt percentage and consequently the extent to which a deduction for interest expense will be apportioned. Therefore the adoption of IFRSs in New Zealand potentially could affect a taxpayer’s New Zealand tax liability if the thin capitalisation rules have application. This paper seeks to examine the changes in IFRS and their impact on the New Zealand thin capitalisation provisions. In particular it will examine the changes in the IFRS Standards concerning the measurement and valuation of assets and the effect on the safe harbour provisions. In addition, the paper will consider the implications for tax advisers and their clients in complying with the new standards and the transitional issues involved

Advancing imaging technologies for patients with spinal pain : with a focus on whiplash injury

Background: Radiological observations of soft-tissue changes that may relate to clinical symptoms in patients with traumatic and non-traumatic spinal disorders are highly controversial. Studies are often of poor quality and findings are inconsistent. A plethora of evidence suggests some pathoanatomical findings from traditional imaging applications are common in asymptomatic participants across the life span, which further questions the diagnostic, prognostic, and theranostic value of traditional imaging. Although we do not dispute the limited evidence for the clinical importance of most imaging findings, we contend that the disparate findings across studies may in part be due to limitations in the approaches used in assessment and analysis of imaging findings. Purpose: This clinical commentary aimed to (1) briefly detail available imaging guidelines, (2) detail research-based evidence around the clinical use of findings from advanced, but available, imaging applications (eg, fat and water magnetic resonance imaging and magnetization transfer imaging), and (3) introduce how evolving imaging technologies may improve our mechanistic understanding of pain and disability, leading to improved treatments and outcomes. Study Design/Setting: A non-systematic review of the literature is carried out. Methods: A narrative summary (including studies from the authors' own work in whiplash injuries) of the available literature is provided. Results: An emerging body of evidence suggests that the combination of existing imaging sequences or the use of developing imaging technologies in tandem with a good clinical assessment of modifiable risk factors may provide important diagnostic information toward the exploration and development of more informed and effective treatment options for some patients with traumatic neck pain. Conclusions: Advancing imaging technologies may help to explain the seemingly disconnected spectrum of biopsychosocial signs and symptoms of traumatic neck pain

Effects of individual differences and job characteristics on the psychological health of Italian nurses

The Demand Resources and Individual Effects Model (DRIVE Model) is a transactional model that integrates Demands- Control-Support and Effort-Reward Imbalance models emphasising the role of individual (Coping Strategies; Overcommitment) and job characteristics (Job Demands, Social Support, Decision Latitude, Skill Discretion, Effort, Rewards) in the work-related stress process. The present study aimed to test the DRIVE Model in a sample of 450 Italian nurses and to compare findings with those of a study conducted in a sample of UK nurses. A questionnaire composed of Ways of Coping Checklist-Revised (WCCL-R); Job Content Questionnaire (JCQ); ERI Test; Hospital Anxiety and Depression Scale (HADS) was used. Data supported the application of the DRIVE Model to the Italian context, showing significant associations of the individual characteristics of Problem-focused, Seek Advice and Wishful Thinking coping strategies and the job characteristics of Job Demands, Skill Discretion, Decision Latitude, and Effort with perceived levels of Anxiety and Depression. Effort represented the best predictor for psychological health conditions among Italian nurses, and Social Support significantly moderated the effects of Job Demands on perceived levels of Anxiety. The comparison study showed significant differences in the risk profiles of Italian and UK nurses. Findings were discussed in order to define focused interventions to promote nurses’ wellbeing

Communicating by employee reports: a survey of employee attitudes

Over the past few years there has been a growing interest in the general disclosure of a companys financial information to all of its employees. 'In rnany cases this has Inanifested itself in the form of a firm issuing \Vhat is known as an employee repon to ·its staff. Typicall). an employee report summarises the factual information contained in the statutO'I)' annual report but does so in a simplified fonn \\1hich is easier for non-accountants to understand. In addition. the employee r~eport often contains non-financial information \Vhi·ch does not appear in the annual accounts nor in any other company publication. While un·ion negotiators may have access to dctail·ed accounting infonnation. the general rank and file etnr.Joyecs probably get most of their financial kno\vledge about 'the ent~erprise they 'NOrk for via an em ployee report. A recent study by Firth and Smith (1984) found that nearly one-half of publicly listed Nevl Zealand companies currently produce some form of e1nployee r·eport. Additionally. many of the New Zealand subsidiaries of 'larger overseas firms also issue such reports. ln spite of the large number of finns involved. there has not. until no\v. been any fonnal a sessment of employee attitudes regarding such reports. The purpose oft he paper is to address this need by reporting the results of a questionnaire-based survey of employee opinion

Retrograde transport pathways utilised by viruses and protein toxins

A model has been presented for retrograde transport of certain toxins and viruses from the cell surface to the ER that suggests an obligatory interaction with a glycolipid receptor at the cell surface. Here we review studies on the ER trafficking cholera toxin, Shiga and Shiga-like toxins, Pseudomonas exotoxin A and ricin, and compare the retrograde routes followed by these protein toxins to those of the ER trafficking SV40 and polyoma viruses. We conclude that there is in fact no obligatory requirement for a glycolipid receptor, nor even with a protein receptor in a lipid-rich environment. Emerging data suggests instead that there is no common pathway utilised for retrograde transport by all of these pathogens, the choice of route being determined by the particular receptor utilised

Dietary patterns obtained through principal components analysis: The effect of input variable quantification

Principal components analysis (PCA) is a popular method for deriving dietary patterns. A number of decisions must be made throughout the analytic process, including how to quantify the input variables of the PCA. The present study aims to compare the effect of using different input variables on the patterns extracted using PCA on 3-d diet diary data collected from 7473 children, aged 10 years, in the Avon Longitudinal Study of Parents and Children. Four options were examined: weight consumed of each food group (g/d), energy-adjusted weight, percentage contribution to energy of each food group and binary intake (consumed/not consumed). Four separate PCA were performed, one for each intake measurement. Three or four dietary patterns were obtained from each analysis, with at least one component that described 'more healthy' and 'less healthy' diets and one component that described a diet with high consumption of meat, potatoes and vegetables. There were no obvious differences between the patterns derived using percentage energy as a measurement and adjusting weight for total energy intake, compared to those derived using gram weights. Using binary input variables yielded a component that loaded positively on reduced fat and reduced sugar foods. The present results suggest that food intakes quantified by gram weights or as binary variables both resulted in meaningful dietary patterns and each method has distinct advantages: weight takes into account the amount of each food consumed and binary intake appears to describe general food preferences, which are potentially easier to modify and useful in public health settings. © 2012 The Authors