An Examination Of Tax–Deductible Donations Made By Individual Australian Taxpayers In 2003-04

Each year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented in this working paper is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2003 to 30 June 2004. This information has been extracted mainly from the Australian Taxation Office's publication Taxation Statistics 2003-04. The 2004 report is the latest report that has been made publicly available. It represents information in tax returns for the 2003-2004 year processed by the ATO as at 31 October 2005. This year we have also been able to divide tax deductible donations by gender based on the ATO statistics

Effects of daily herbage allowance and stage of lactation on the intake and performance of dairy cows in early summer

peer-reviewedThis research was part-funded by European Union Structural Funds (EAGGF).The aim of this study was to investigate the relationship between daily herbage allowance (DHA) and the performance of dairy cows at two stages of lactation. Spring-calving (n=42, mean calving date 17 February) and autumn-calving (n=42, mean calving date 22 September) Friesian cows were divided into three equal groups and assigned to three levels of DHA (above a cutting height of 35 mm), 17 (L), 20 (M) and 23 (H) kg of dry matter (DM) per head, from late April to late June, 1996. The spring-calving cows grazed to sward heights (mm) of 47, 56 and 65 (s.e. 0.6) and residual herbage organic matter (OM) masses (above 35 mm) of 294, 408 and 528 (s.e. 12.1) kg/ha for L, M and H, respectively. The autumn-calving cows grazed to corresponding sward heights of 51, 60 and 69 (s.e. 1.1) mm and leftresidual herbage OM masses of 364, 445 and 555 (s.e. 12.9) kg/ha for L, M and H, respectively. Pastures were mechanically topped post grazing. Spring-calving cows consumed 13.3, 14.7 and 15.5 kg OM (s.e. 0.47) per day, and autumn-calving cows consumed 13.3, 13.8 and 14.9 kg OM (s.e. 0.43) per day for L, M and H, respectively. Mean daily solids-corrected milk yield was 23.1, 23.8 and 24.8 (s.e. 0.34) kg for the spring-calving cows, and 17.5, 18.4 and 18.7 (s.e. 0.35) kg for the autumncalving cows, for L, M and H, respectively. Milk yield could be predicted from preexperimental yield (PMY) and daily herbage organic matter allowance (DOMA, kg) according to the following equation: y = −1.13 + 0.76 (s.e. 0.030) PMY + 0.22 (s.e. 0.057) DOMA (r.s.d. 1.32, R2 0.89). The results indicate that high individual cow and herd production levels can be achieved from high quality herbage alone during early summer at a DHA of 23 kg DM for spring-calving cows and 20 kg DM for autumn-calving cows.European Unio

The effect of total knee arthroplasty on joint movement during functional activities and joint range of motion with particular regard to higher flexion users

Study aimed to evaluate active and functional knee excursion of patients before and after total knee arthroplasty (TKA) and to determine whether TKA restores quality of life related to functional activities of daily living. Found that although TKA offers excellent pain relief and contributes to the overall well-being of the patient, these results suggest that it also leads to a reduced range of active and functional motion in the majority of patients. This is associated with a lower-than-normal physical quality of life. The design of implants and rehabilitation programmes should be reconsidered so that better range of motion and quality of life can be achieved for patients

GUIDELINES FOR WESTERN JOURNAL OF AGRICULTURAL ECONOMICS AUTHORS

This article explains the current editorial procedures and policies of the Western Journal of Agricultural Economics. The contents should be of interest both to readers and to authors who plan to submit manuscripts to the Journal. The current editorial policy of the Journal is discussed, the review and publication process is explained, and detailed guidelines for the proper preparation of manuscripts for the Journal are presented.Teaching/Communication/Extension/Profession,

MACHINERY COSTS AND INFLATION

This article addresses (1) the differences in machinery cost estimating techniques, particularly for depreciation and opportunity cost, and (2) the necessary modifications in cost estimating techniques to account for the changing monetary base under inflation. The conditions under which capital budgeting and traditional budgeting differ are examined on a before tax and after tax basis, with and without inflation. The variations in cost estimates depending upon techniques, and with and without inflation, are compared.Agricultural Finance,

THE VALUE OF PROTEIN IN FEED BARLEY FOR BEEF, DAIRY, AND SWINE FEEDING

The impact of the protein content of feed barley on the costs of feeding beef, dairy cattle, and swine in Montana is evaluated. A model of least-cost feed rations is constructed to analyze the marginal value of additional protein content in feed barley. The results indicate that increasing the protein content of feed barley above 12% will not substantially increase the value of barley to feeders. This implies that the establishment and maintenance of a protein premium in the feed barley market would tend to result in lower average prices for feed barley because the feed value/protein relationship is concave and the market would be sustaining costs that the inherent value of the commodity could not support.Livestock Production/Industries,

THE PROPER PREEMINENT ROLE OF PARENT DISCIPLINES AND LEARNED SOCIETIES IN SETTING THE AGENDA AT LAND GRANT UNIVERSITIES

Contrary to recent commentary, reliance on individual faculty initiative and learned societies in setting the academic agenda has greater promise for contributing to the land grant mission than more administratively driven and dominated systems. Learned societies have the advantage in evaluating disciplinary content and are thereby the appropriate evaluators of quality. A distinguishing characteristic of all university professors should be a continuing commitment to active participation in research in support of their principle function, teaching, be their students on-campus undergraduate or graduates, off-campus clientele, or professional peers. The popular notion that all, or even most recognized peer-review journals are oriented mainly to disciplinary (versus problem-focused) research is challenged.Teaching/Communication/Extension/Profession,

An Inter-Sector Impact of Hurricanes Katrina and Rita On The Agribusiness Industry In Mississippi

This study evaluates the impact of hurricanes Katrina and Rita on the agribusiness industry and related sectors in Mississippi. Input-output analysis was used to determine the economic impact of these disasters on the Mississippi agribusiness sector and related sectors in the state's economy.agribusiness, economic impact, input-output analysis, temporal effects, agribusiness sector, related sectors, Agribusiness,

SURE Impact? An Empirical Investigation of Moral Hazard and Adverse Selection Behavior

The Supplemental Revenue Assistance Payments (SURE) program, enacted under the 2008 Farm Bill, is intended to provide indemnity payments to producers whose crop losses exceed 50% of their historical average yields. However, indemnification does not require that the farm is located in a region designated a disaster relief area -- a provision that can create significant moral hazard incentives. This study is the first to perform an empirical analysis of possible moral hazard behavior in corn, soybean, and wheat markets in response to the SURE program. Results suggest that an increase in crop insurance demand after the enactment of SURE may be due to the program's moral hazard incentives.Agricultural and Food Policy, Farm Management,

Workmen\u27s Compensation - Insurer Granted Employer\u27s Immunity in Disputes Arising out of Insurer\u27s Safety Inspections; Exclusive Jurisdiction in Industrial Accident Commission. State Compensation Insurance Fund v. Superior Court (Cal. App. 1965)

This recent case discusses State Compensation Insurance Fund v. Superior Court (Cal. App. 1965)