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What is this information? Department of Transportation hazard labels, and a general description of the chemical. Insoluble in water and less dense than water. Contact may cause irritate skin, eyes, and mucous membranes.
May be toxic by ingestion. The Hazard fields include special hazard alerts air and water reactions, fire hazards, health hazards, a reactivity profile, and details about reactive groups assignments and potentially incompatible absorbents. May be ignited by friction, heat, sparks or flames. Some may burn rapidly with flare-burning effect.
Powders, dusts, shavings, borings, turnings or cuttings may explode or burn with explosive violence. Substance may be transported in a molten form at a temperature that may be above its flash point. May re-ignite after fire is extinguished.
ERG, Contact may cause burns to skin and eyes. Contact with molten substance may cause severe burns to skin and eyes. Runoff from fire control may cause pollution.
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Attacked by hydrocarbon solvents. NTP, Hydrocarbons, Aromatic. Response Recommendations. The Response Recommendation fields include isolation and evacuation distances, as well as recommendations for firefighting, non-fire response, protective clothing, and first aid. Excerpt from ERG Guide [Flammable Solids]: As an immediate precautionary measure, isolate spill or leak area for at least 25 meters 75 feet in all directions.
Move containers from fire area if you can do it without risk.Your Wealth. While many of us dream for decades of riding off into the sunset, research shows that many find the transition to retirement much more difficult than they anticipated. Drawing on hundreds of interviews, and thousands of pages of research, MLC Retirement Expert Phil Augustine believes a successful retirement boils down to four key things.
For those nearing, in, or even just thinking about retirement, Phil explains:. If you are pressed for time, consider listening at 1.
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Your Wealth Business:Investing. Four pillars of retirement happiness More Episodes Tech megacaps — dangerous bubble or quality blue chips? Pre 30 June strategies to save tax and build wealth 3. Capital raisings and opportunities outside the ASX 3. Downturn and recovery — how the economy and markets can respond to the pandemic 4. The bear case - how bad can it get? A virologist and portfolio manager talks COVID, healthcare stocks and what the future holds 3.
Navigating a crisis with David Koch 2. Is this it? End of the bull market or buying opportunity? What I learned — how Peter Switzer became a finance expert 5. Tax and your investments — how to manage your tax affairs 4.
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Journal of Australian Taxation
The global coronavirus outbreak is placing different demands on them than originally planned. GIZ is supporting the implementation. The Agenda for Sustainable Development sets high targets, and Mexico wants to achieve them.
To do so, it is implementing a comprehensive strategy. Solar energy in Africa: green electricity powers pandemic response and recovery efforts. Sustainable development worldwide: our sector-specific and management services. The services provided by GIZ draw on a wealth of regional and technical expertise and tried-and-tested management expertise. GIZ works to shape a future worth living around the world. Its corporate actions are guided by the principles of sustainability. In addition to two registered offices in Germany and two representations in Berlin and Brussels, GIZ operates from around 90 offices worldwide.
In addition to the shareholder and the supervisory board, the management board is one of the three statutory organs of a limited liability company under German law GmbH. GIZ makes data and documents available to the general public on its work, the impact of its work, financial results and staff numbers.
The Board of Trustees advises the company on key issues relating to its development. The Board has up to 40 members who are appointed for a five-year term and who act in an honorary capacity. The Private Sector Advisory Board provides a platform for dialogue between the private sector and international cooperation organisations. It consists of representatives of business and industry associations.
They form the basis for the trust placed in us by our clients, partners and staff. Our integrity advisors are are impartial, autonomous and bound by confidentiality. They can be contacted by clients and GIZ staff alike. The main duty of the ombudsman is to receive in confidence information regarding economic crimes such as corruption, breach of trust or fraud.
GIZ has entrusted Dr. Edgar Joussen with this task. Easy access to information increases transparency in international cooperation, and GIZ supports this with the information it provides.
By communicating and publishing information, GIZ promotes the exchange of knowledge and lessons learned with other organisations. GIZ supports the implementation of international agreements on transparency. GIZ publishes a wide range of information and documents about its work, invitations to tender, services and financial agreements. For us, close cooperation and trust between GIZ and organisations involved in international cooperation and sustainable development is crucial.
At GIZ, corporate sustainability is anchored at the top management level. We have also entered into to a number of voluntary commitments.The new thin capitalisation regime was introduced inwith the stated objective of preventing multinational entities allocating an excessive amount of debt to their Australian operations.
Though it has a more comprehensive scope than the old regime, it may not be effective in achieving its policy objective. The change can have the possibly unintended effect of allowing more debt than the government would like to allow. There are flaws in the design of the tests of the gearing ratio. The original thin capitalisation regime in Australia was introduced in Australia in Its definition, and the tests designed around it, are pivotal in determining whether an entity is regarded as allocating excessive debt to Australia.
It is posited that in several areas the new regime may not be effective in achieving its policy objectives. The analysis will focus on the general rules applicable to companies.
Special rules covering financial institutions and groups of entities, and specific control rules in relations to partnerships and trusts will not be covered.
To facilitate the discussion on gearing ratio, it is useful to revisit briefly how it was defined under the original thin capitalisation regime. In fact, they do not. A variation of the example can further highlight the issue. Recognising that total debt is being included in the rules, Interestingly, the government seems to follow the same logic.
For instance, the government explains the concept of gearing as follows:. The fallacy of this statement stems from the last sentence, which is true only when the debt to equity ratio of a company is exactly This suspicion seems more probable when the issue is reviewed under the historical perspective. The statutory limit on gearing ratio under the old thin capitalisation regime was tightened from to in It seems that the government does not intend to reverse that trend and relax the rules, except for the specific recommendations of the Ralph Report.
However, even under this scenario, the interest element embedded in the lease payments would escape the thin capitalisation rules. When a company needs to acquire an asset, it may face a choice between direct purchase by raising a loan or a finance lease. The thin capitalisation regime appears to be biased towards the latter, though the two options are very similar in economic substance.
First, it is unlikely to cover the finance lease example discussed above, as the term of the lease most likely exceeds days and the financier can readily be an entity not subject to the thin capitalisation rules.It combined the characteristics and firepower of a light machine gun in a lightweight form slightly shorter but considerably bulkier and heavier than the standard-issue Karabiner 98k bolt-action infantry rifle.
Considered one of the most advanced weapon designs of World War II,   the FG 42 influenced post-war small arms development, and many features of its design, such as general shape, stock style, gas-rotating bolt operation itself copied from the Lewis gun and sheet metal and plastic construction were copied by the US Army when they developed the M60 machine gun.
The German RZ parachute harness, with one single riser and two straps attached to the body, making the paratrooper land on his hands and knees in a forward roll, did not allow for heavier equipment such as rifles and machine guns to be safely carried during jumps. At Crete, long-range rifle and machine gun fire from dug-in Commonwealth defenders inflicted heavy casualties on the outgunned German paratroopers in the early stages of battle as they attempted to retrieve their support weapons from containers scattered all over the battlefield.
The RLM attempted to initiate a formal weapons development program through the Heereswaffenamt the HWaA, or Army Ordnance Department —responsible for German small arms development—but conflicting priorities and friction with the Army the HWaA dismissed the undertaking as unrealistic and offered their G 41 W semi-automatic rifle instead led to an independent development by the Luftwaffe. Plans were laid out to form a central authority for the new program at the Luftwaffe's Erprobungstelle coastal testing station at Tarnewitz.
The engineers on staff had acquired considerable expertise developing lightweight automatic weapons, having successfully converted the MG 15 aircraft machine gun to a ground configuration.
Despite the introduction of the 7. Mauser offered a version of the MG 81 rejected due to excessive weight and its belt-fed operation  while Krieghoff presented a rising-block prototype, which too was quickly dropped. The proposed system of operation was modeled on that used in World War I Lewis light machine gun, with a gas-operated turning bolt action geared to a spiral clock-type recoil spring.
With the basic characteristics of the LC-6 accepted, a series of modifications followed. Fifty rifles were fabricated by Rheinmetall-Borsig for evaluation purposes by the end of The weapons experienced serious malfunctions: one rifle suffered a catastrophic failure after firing only 2, rounds, a soldier was injured when attempting to fire a rifle grenade and the pressed metal buttstock would deform after launching a small number of rifle grenades.
Several other improvements were made before being authorized for large-scale production. The original Rheinmetall design used chrome - nickel steel heavily in many essential components, a strategic alloy in short supply.
When the Luftwaffe was finally given permission to produce 3, rifles for combat trials, the material specifications were changed to accommodate the use of manganese steel as a substitute.
The weapon system underwent continuous development. Its expedited development, remedial changes to the original design and ever-changing Luftwaffe requirements resulted in a myriad of variants. The weapon saw first operational use during the Gran Sasso raid Unternehmen Eiche in September when German paratroopers and Waffen-SS commandos rescued Italian dictator Benito Mussolini from his captors — well-equipped Carabinieri guards.
However, during the whole airborne operation which was personally ordered by Hitler not a single shot was fired. After approximately 2, FG 42s had been produced by Krieghoff, supplies of the manganese steel from which the receivers were forged were diverted to other needs; this meant a redesign was required to use stamped sheet metal in its place.
Field reports that the lightweight rifle was not sturdy enough to handle full-power rifle ammunition in cyclic mode made Krieghoff engineers design the Type G.
Improvements were: relocating the bipod from the front of the handguard to the muzzle to reduce shot dispersion; changing the pistol grip angle to near vertical; enlarging the handguard and changing the stock from stamped steel to wood to minimize overheating, adding weight to the bolt and lengthen its travel to reduce the cyclic rate of fire.
Also a four position gas regulator was fitted, the bolt and recoil spring were changed to wound wire, a case deflector was fitted and the muzzle brake and the bayonet mount was changed. These changes, particularly the pistol grip change and the bipod relocation, are clearly visible on late-model FG 42s. Production models also had a simple flip-out spike bayonet under the barrel hidden by the bipod. The FG 42 was a select-fire air-cooled weapon and one of the first to incorporate the "straight-line" recoil configuration.
This layout, combined with the side magazine, placed both the center of gravity and the position of the shoulder stock nearly in line with the longitudinal axis of the bore, a feature increasing controllability during burst or automatic fire.
This system used pressurized exhaust gases from the bore and channeled them through a port drilled in the barrel into a gas cylinder located under the barrel. The rapid build-up of propellant gases imparted rearward pressure on a long-stroke piston, driving it backwards, while an extension of the bolt carrier interacted with a helical camming slot machined into the bolt carrier, converting this linear movement into an angular velocity and forcing the bolt into a rotary motionclearing the locking nuts and unlocking it near the end of the bolt carrier's travel.
The weapon was locked into battery by two lugs on the bolt head which recessed into appropriate cavities machined into the receiver walls. Owing to its main intended use by paratroopers, the rear sight which necessarily was rather high due to the straight stock design was a flip-up construction.
It was graduated for 7. On later models the post front sight was hooded to reduce glare under unfavourable light conditions and add protection for the post. The top of the receiver of the FG 42 was specifically machined with a long dovetail type base designed to accept telescopic sight mounts. The scope mounts featured locking lever s that allowed quick installation and removal of a telescopic sight depending on the specific combat scenario; general combat or in a limited sniping role.
The receiver was a sophisticated, machined alloy forging with the magazine housing placed on the left-hand side and the ejection port on the right. Whilst not a true bullpup rifle design the seemingly awkward placement of the magazine housing horizontally to the side rather than directly beneath the receiver allowed the bolt mechanism to extend into the buttstock assembly, effectively reducing the overall length of the weapon as the magazine well did not interfere with the location of the pistol grip.