This paper examines issues involved in the marketing of tropical rainforest cabinet species and e... more This paper examines issues involved in the marketing of tropical rainforest cabinet species and eucalypt timbers in north Queensland, reporting findings from surveys of cabinetmakers. Timber availability, suitability, customer request and colour and grain are the most important factors in the decision of cabinet-makers to select a particular species. Timber price only becomes important when it cannot be passed on to the purchaser. Australian rainforest cabinet timbers are highly regarded by both cabinet-makers and the general public; however, their use is restricted by actual and perceived availability.
In the late 1980's nearly all of the state-controlled subtropical and tropical rainforests in New... more In the late 1980's nearly all of the state-controlled subtropical and tropical rainforests in New South Wales and Queensland were placed on the World Heritage register and timber extraction from these forests ceased. Although there had been attempts to grow rainforest trees in plantations in the early 1900's the silviculture and management requirements of most tropical and subtropical Australian rainforest trees, apart from Araucaria cunninghamii (hoop pine), were relatively unknown. With the loss of the natural forest timber resource there appeared to be an opportunity for growing rainforest trees in farm forestry systems to supply high-value wood and restore diversity to cleared rainforest landscapes. In north Queensland a great deal of support for this was provided by the Community Rainforest Reforestation Program (CRRP), while a variety of landholders and organisations throughout the tropics and subtropics also reforested land for production, biodiversity and/or other conservation reasons. The reforestation has been an opportunity for novel and integrative research by a range of organisations, in particular the Rainforest CRC since 1993. Several international workshops (e.g. IUFRO, IUCN) have also been held with a focus on this research.
In the late 1980's nearly all of the state-controlled subtropical and tropical rainforests in New... more In the late 1980's nearly all of the state-controlled subtropical and tropical rainforests in New South Wales and Queensland were placed on the World Heritage register and timber extraction from these forests ceased. Although there had been attempts to grow rainforest trees in plantations in the early 1900's the silviculture and management requirements of most tropical and subtropical Australian rainforest trees, apart from Araucaria cunninghamii (hoop pine), were relatively unknown. With the loss of the natural forest timber resource there appeared to be an opportunity for growing rainforest trees in farm forestry systems to supply high-value wood and restore diversity to cleared rainforest landscapes. In north Queensland a great deal of support for this was provided by the Community Rainforest Reforestation Program (CRRP), while a variety of landholders and organisations throughout the tropics and subtropics also reforested land for production, biodiversity and/or other conservation reasons. The reforestation has been an opportunity for novel and integrative research by a range of organisations, in particular the Rainforest CRC since 1993. Several international workshops (e.g. IUFRO, IUCN) have also been held with a focus on this research.
This paper examines some issues associated with taxation, carbon trading and biofuels as ‘global’... more This paper examines some issues associated with taxation, carbon trading and biofuels as ‘global’ policies. Whilst taxation is a national concern, it can be used as a tool to enhance the effectiveness of carbon trading as means of achieving reduced CO2 emissions. Taxation is used to provide taxation benefits for research and development of improved technology, reducing investment cost by greater depreciation rates and investment incentives to mention a few. Taxation does increase the level of plantation establishment and in Australia the use of Managed Investment Schemes have proven to be particularly successful. Other sectors of the community question whether the increased establishment of monoculture plantations is a success at the local level. The need to do something about climate change has been accepted internationally although what and how to do it is still subject to much debate. This paper highlights that although a common international approach is called for, some issues s...
Australian universities are experiencing a period of unprecedented complexity in providing qualit... more Australian universities are experiencing a period of unprecedented complexity in providing quality higher education experiences for an increasingly diverse student body. Institutions are grappling with ways to tackle and respond to conflating pressures of reduced resourcing, Federal government participation targets, flexibility of provision and increased accountability. Universities are increasingly turning to online learning spaces as a solution to these challenges. This paper first provides a rationale for the conceptual frameworks used in the research design. It then presents the findings from the first phase of a mixed-method study which investigated first year students’ experiences of online assessment at an Australian university. Using an innovative methodological and conceptual (design thinking) approach, the inquiry found that deeper understandings of students’ lived experiences were important in online assessment design. Where design was attentive to students’ life-worlds, ...
... with the greatest impact in Cumbria, Scotland and Wales (Christel De Hann Tourism and Travel ... more ... with the greatest impact in Cumbria, Scotland and Wales (Christel De Hann Tourism and Travel Research Institute, cited in Butler and Airey, 2003). ... The source was a yacht landing at PrincessCharlotte Bay, where feral pigs spread the disease to neighbouring cattle stations. ...
This paper provides estimates of short-run and long-run average costs of portable sawmills and di... more This paper provides estimates of short-run and long-run average costs of portable sawmills and discusses the implications of using portable rather than fixed-site sawmills for milling rainforest cabinet timbers in northern Queensland, Australia. Ten portable and eight fixed-site sawmills were surveyed in northern Queensland, and the findings, combined with information from other sources, were used to develop a financial model of milling costs. Financial analysis reveals that, because fixed costs for portable sawmills are low, the cost structure is dominated by variable costs, in particular labour costs. The rate of sawn timber recovery had a major effect on milling cost. The estimated shortrun average total cost of milling rainforest timber with a portable sawmill was $162 m -3 of roundlog ($361 m -3 sawntimber), assuming a 45% recovery rate and a roundlog throughput of 344 m 3 y -1 . This is higher than the median contract milling price of $140 m -3 of roundlog ($311 m -3 of sawntimber), suggesting that some portable sawmillers (especially part-time operators) do not take all costs into account. The financial model was also used to derive sawmilling long-run average cost curves, based on varying sizes of portable sawmills. The bandsaw has the lowest milling cost for log throughput from zero to about 60 m 3 y -1 , the Lewis saw from 60 m 3 y -1 to 185 m 3 y -1 , the Forestmill from 185 m 3 y -1 to 1240 m 3 y -1 and the Supermill beyond 1240 m 3 y -1 .
ABSTRACT Portable sawmills may potentially play an important role in the sawmilling industry in A... more ABSTRACT Portable sawmills may potentially play an important role in the sawmilling industry in Australia. This paper discusses the factors in the acquisition and utilisation of portable sawmills. The contribution of small to medium sized sawmills to the wood and paper industry in Australia along with the advantages of portable sawmills over fixed-sited mills are outlined and discussed. A critical appraisal of the role of portable sawmills is undertaken which includes a discussion of recovery rates, costs, and throughput of fixed-site versus portable sawmills. A discussion of important aspects to consider in the decision to invest in portable sawmill technology is presented. These include reason for purchasing, types of sawmills available and their relative advantages, financing issues, power sources, maintenance, convenience and training.
ABSTRACT This article provides a brief overview of the former and prevailing capital gains tax (C... more ABSTRACT This article provides a brief overview of the former and prevailing capital gains tax (CGT) treatment of the sale of timber harvested on freehold land. In particular the consequences of granting a profit à prendre will be discussed.
The area planted to farm forestry in the Wet Tropics region of north Queensland is small, despite... more The area planted to farm forestry in the Wet Tropics region of north Queensland is small, despite favourable climatic conditions and the availability of many native species that grow rapidly and produce high-quality timber. This paper reports the results of a survey which explored landholder attitudes to farm forestry, including the reasons why landholders in the region plant trees, perceived obstacles to greater participation in farm forestry activities, and attitudes to various incentives designed to encourage planting. Landholders place much greater importance on environmental and personal satisfaction as reasons for planting trees than on commercial gain. The main impediments to planting more trees for commercial purposes were associated with economic and structural impediments, and satisfaction with the current land use. Economic incentives such as harvest security, tax deductions, local government rate remissions, planting grants, higher market prices and subsidised seedlings were considered to be more important than incentives associated with provision of information and joint venture arrangements. The results of the survey are discussed in the context of possible policy prescriptions that can be made at local, state and federal government levels to facilitate greater tree planting in the region.
... Participants expressed concern that audit services were inhibited by the lack of ... noted te... more ... Participants expressed concern that audit services were inhibited by the lack of ... noted tension between themselves and their clients, brought about by an expectation gap. ... were identified, including supplying financial planning services or undertaking forensic accounting tasks for ...
ABSTRACT The foot and mouth disease (FMD) outbreak in the United Kingdom (UK) in 2001 had a much ... more ABSTRACT The foot and mouth disease (FMD) outbreak in the United Kingdom (UK) in 2001 had a much wider impact and greater cost to the economy than was anticipated. The reported cost to the agricultural industry was over-shadowed by the loss encountered by other sectors and particularly tourism. The closure of quarantined areas also affected the everyday lives of people living in these areas. The cost to control the FMD outbreak as well as the costs associated with re-establishing markets such as those for livestock products and tourism has been high. What lessons are to be learnt from the UK FMD outbreak for prevention and preparedness strategy in Australia?
This paper examines issues involved in the marketing of tropical rainforest cabinet species and e... more This paper examines issues involved in the marketing of tropical rainforest cabinet species and eucalypt timbers in north Queensland, reporting findings from surveys of cabinetmakers. Timber availability, suitability, customer request and colour and grain are the most important factors in the decision of cabinet-makers to select a particular species. Timber price only becomes important when it cannot be passed on to the purchaser. Australian rainforest cabinet timbers are highly regarded by both cabinet-makers and the general public; however, their use is restricted by actual and perceived availability.
In the late 1980's nearly all of the state-controlled subtropical and tropical rainforests in New... more In the late 1980's nearly all of the state-controlled subtropical and tropical rainforests in New South Wales and Queensland were placed on the World Heritage register and timber extraction from these forests ceased. Although there had been attempts to grow rainforest trees in plantations in the early 1900's the silviculture and management requirements of most tropical and subtropical Australian rainforest trees, apart from Araucaria cunninghamii (hoop pine), were relatively unknown. With the loss of the natural forest timber resource there appeared to be an opportunity for growing rainforest trees in farm forestry systems to supply high-value wood and restore diversity to cleared rainforest landscapes. In north Queensland a great deal of support for this was provided by the Community Rainforest Reforestation Program (CRRP), while a variety of landholders and organisations throughout the tropics and subtropics also reforested land for production, biodiversity and/or other conservation reasons. The reforestation has been an opportunity for novel and integrative research by a range of organisations, in particular the Rainforest CRC since 1993. Several international workshops (e.g. IUFRO, IUCN) have also been held with a focus on this research.
In the late 1980's nearly all of the state-controlled subtropical and tropical rainforests in New... more In the late 1980's nearly all of the state-controlled subtropical and tropical rainforests in New South Wales and Queensland were placed on the World Heritage register and timber extraction from these forests ceased. Although there had been attempts to grow rainforest trees in plantations in the early 1900's the silviculture and management requirements of most tropical and subtropical Australian rainforest trees, apart from Araucaria cunninghamii (hoop pine), were relatively unknown. With the loss of the natural forest timber resource there appeared to be an opportunity for growing rainforest trees in farm forestry systems to supply high-value wood and restore diversity to cleared rainforest landscapes. In north Queensland a great deal of support for this was provided by the Community Rainforest Reforestation Program (CRRP), while a variety of landholders and organisations throughout the tropics and subtropics also reforested land for production, biodiversity and/or other conservation reasons. The reforestation has been an opportunity for novel and integrative research by a range of organisations, in particular the Rainforest CRC since 1993. Several international workshops (e.g. IUFRO, IUCN) have also been held with a focus on this research.
This paper examines some issues associated with taxation, carbon trading and biofuels as ‘global’... more This paper examines some issues associated with taxation, carbon trading and biofuels as ‘global’ policies. Whilst taxation is a national concern, it can be used as a tool to enhance the effectiveness of carbon trading as means of achieving reduced CO2 emissions. Taxation is used to provide taxation benefits for research and development of improved technology, reducing investment cost by greater depreciation rates and investment incentives to mention a few. Taxation does increase the level of plantation establishment and in Australia the use of Managed Investment Schemes have proven to be particularly successful. Other sectors of the community question whether the increased establishment of monoculture plantations is a success at the local level. The need to do something about climate change has been accepted internationally although what and how to do it is still subject to much debate. This paper highlights that although a common international approach is called for, some issues s...
Australian universities are experiencing a period of unprecedented complexity in providing qualit... more Australian universities are experiencing a period of unprecedented complexity in providing quality higher education experiences for an increasingly diverse student body. Institutions are grappling with ways to tackle and respond to conflating pressures of reduced resourcing, Federal government participation targets, flexibility of provision and increased accountability. Universities are increasingly turning to online learning spaces as a solution to these challenges. This paper first provides a rationale for the conceptual frameworks used in the research design. It then presents the findings from the first phase of a mixed-method study which investigated first year students’ experiences of online assessment at an Australian university. Using an innovative methodological and conceptual (design thinking) approach, the inquiry found that deeper understandings of students’ lived experiences were important in online assessment design. Where design was attentive to students’ life-worlds, ...
... with the greatest impact in Cumbria, Scotland and Wales (Christel De Hann Tourism and Travel ... more ... with the greatest impact in Cumbria, Scotland and Wales (Christel De Hann Tourism and Travel Research Institute, cited in Butler and Airey, 2003). ... The source was a yacht landing at PrincessCharlotte Bay, where feral pigs spread the disease to neighbouring cattle stations. ...
This paper provides estimates of short-run and long-run average costs of portable sawmills and di... more This paper provides estimates of short-run and long-run average costs of portable sawmills and discusses the implications of using portable rather than fixed-site sawmills for milling rainforest cabinet timbers in northern Queensland, Australia. Ten portable and eight fixed-site sawmills were surveyed in northern Queensland, and the findings, combined with information from other sources, were used to develop a financial model of milling costs. Financial analysis reveals that, because fixed costs for portable sawmills are low, the cost structure is dominated by variable costs, in particular labour costs. The rate of sawn timber recovery had a major effect on milling cost. The estimated shortrun average total cost of milling rainforest timber with a portable sawmill was $162 m -3 of roundlog ($361 m -3 sawntimber), assuming a 45% recovery rate and a roundlog throughput of 344 m 3 y -1 . This is higher than the median contract milling price of $140 m -3 of roundlog ($311 m -3 of sawntimber), suggesting that some portable sawmillers (especially part-time operators) do not take all costs into account. The financial model was also used to derive sawmilling long-run average cost curves, based on varying sizes of portable sawmills. The bandsaw has the lowest milling cost for log throughput from zero to about 60 m 3 y -1 , the Lewis saw from 60 m 3 y -1 to 185 m 3 y -1 , the Forestmill from 185 m 3 y -1 to 1240 m 3 y -1 and the Supermill beyond 1240 m 3 y -1 .
ABSTRACT Portable sawmills may potentially play an important role in the sawmilling industry in A... more ABSTRACT Portable sawmills may potentially play an important role in the sawmilling industry in Australia. This paper discusses the factors in the acquisition and utilisation of portable sawmills. The contribution of small to medium sized sawmills to the wood and paper industry in Australia along with the advantages of portable sawmills over fixed-sited mills are outlined and discussed. A critical appraisal of the role of portable sawmills is undertaken which includes a discussion of recovery rates, costs, and throughput of fixed-site versus portable sawmills. A discussion of important aspects to consider in the decision to invest in portable sawmill technology is presented. These include reason for purchasing, types of sawmills available and their relative advantages, financing issues, power sources, maintenance, convenience and training.
ABSTRACT This article provides a brief overview of the former and prevailing capital gains tax (C... more ABSTRACT This article provides a brief overview of the former and prevailing capital gains tax (CGT) treatment of the sale of timber harvested on freehold land. In particular the consequences of granting a profit à prendre will be discussed.
The area planted to farm forestry in the Wet Tropics region of north Queensland is small, despite... more The area planted to farm forestry in the Wet Tropics region of north Queensland is small, despite favourable climatic conditions and the availability of many native species that grow rapidly and produce high-quality timber. This paper reports the results of a survey which explored landholder attitudes to farm forestry, including the reasons why landholders in the region plant trees, perceived obstacles to greater participation in farm forestry activities, and attitudes to various incentives designed to encourage planting. Landholders place much greater importance on environmental and personal satisfaction as reasons for planting trees than on commercial gain. The main impediments to planting more trees for commercial purposes were associated with economic and structural impediments, and satisfaction with the current land use. Economic incentives such as harvest security, tax deductions, local government rate remissions, planting grants, higher market prices and subsidised seedlings were considered to be more important than incentives associated with provision of information and joint venture arrangements. The results of the survey are discussed in the context of possible policy prescriptions that can be made at local, state and federal government levels to facilitate greater tree planting in the region.
... Participants expressed concern that audit services were inhibited by the lack of ... noted te... more ... Participants expressed concern that audit services were inhibited by the lack of ... noted tension between themselves and their clients, brought about by an expectation gap. ... were identified, including supplying financial planning services or undertaking forensic accounting tasks for ...
ABSTRACT The foot and mouth disease (FMD) outbreak in the United Kingdom (UK) in 2001 had a much ... more ABSTRACT The foot and mouth disease (FMD) outbreak in the United Kingdom (UK) in 2001 had a much wider impact and greater cost to the economy than was anticipated. The reported cost to the agricultural industry was over-shadowed by the loss encountered by other sectors and particularly tourism. The closure of quarantined areas also affected the everyday lives of people living in these areas. The cost to control the FMD outbreak as well as the costs associated with re-establishing markets such as those for livestock products and tourism has been high. What lessons are to be learnt from the UK FMD outbreak for prevention and preparedness strategy in Australia?
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Papers by David Smorfitt