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Introduction : time to delve into the genesis, course and accord of trade facilitation -- Free trade is not for free -- Rise of trade facilitation -- An international accord on trade facilitation? -- The long and arduous journey of trade facilitation in the WTO -- Growth of the Agreement on Trade Facilitation : from a duck-yard-born egg to a swan -- A commentary on the Agreement on Trade Facilitation -- A symphony of trade facilitation -- Conclusion : the road ahead of the Agreement on Trade Facilitation

In clinical couple therapy, it is common to see the interaction mode of what I call "the reverse frustrating object" in the relationships of partners. For both partners in distress, their longing for love often goes unanswered, causing them to fall into disappointment, frustration, anger, and despair. As a result, their relationship is entangled and on the verge of rupture. As the couple work progresses, both partners gradually realise that their unconscious defensive responses and the way they interact with the reverse frustrating object prevents communication and feeling loved. This clinical article shows the slow progress in therapy that eventually results in the achievement of a warm and loving relationship.

This research considers the net effects of the tax system complexity in Australia, at the federal government level. The net effects of tax system complexity have been defined as both the short- and long-term effects of tax operating costs on the Gross Domestic Product (GDP). Since annual estimates of tax compliance costs from empirical studies are not available, an alternative method to estimate tax compliance costs must first be provided. A state space and Kalman filter model was employed to estimate a series of annual percentage changes in tax system complexity. A series of annual tax compliance costs can then be generated based on tax compliance survey results for 1995 (Evans et al. 1997) and the assumption that tax system complexity fundamentally explains why tax compliance costs change over time. A vector error-correction model (VECM) was constructed to analyse the net effects of tax system complexity given that VECM can estimate short- and long-term relationships simultaneously. A series of tax compliance costs for the period between financial years 1965 66 and 2011 12, was generated. The simulated data show that tax system complexity is highly persistent. Tax operating costs were found to have a negative effect on the gross domestic product (GDP) in the long run. It was estimated that a 1% increase in real tax operating costs can lead to a 0.122% decrease in real GDP in the long run. The short-term relationships tax operating costs and the GDP were simulated based on the VECM. An initial decline in the GDP in response to an increased tax operating costs was evident and was followed by a steady recovery. Approximately seven years after the initial shock, the increase in tax operating costs can contribute to the GDP growth, but this positive relationship slowly dissolved over time. Finally, it was found that tax revenue had a slow diminishing tendency, which suggests that existing tax laws eventually become ineffective in raising revenue.

Background: Functional Movement Screening (FMS) is a tool to screen the musculoskeletal factors of injury or dysfunctionality patterns in sports. The establishment of functional movement screening (FMS) has built a bridge between physiotherapy, rehabilitation, and physical training, to realize the integration of multiple disciplines. This study tends to investigate musculoskeletal risk factors through the FMS of Judo players in Pakistan. Method: A total of 10 national-level athletes were selected who had been national-level competitors in Pakistan. Different movement patterns/drills prescribed by FMS were performed by them under a secure environment. These movement patterns were designed to provide observable performance of basic locomotor, scheming, and stabilizing movements by putting a person in severe positions where weaknesses and imbalances become noticeable if proper movement and motor control are not utilized。FMS score sheet was used for marking along with total scores of all drills. Conclusion: Results showed that the majority of the Judo athletes were found under standardized grading out of whom only three players were able to get marked above 16 out of 21. Athletes were unaware of FMS and the majority of athletes failed to perform FMS drills which caused them problems in their balance, flexibility, and agility.

The study about the low-temperature performance of lithium-ion batteries (LIB) is of great significance at extreme temperatures, such as polar scientific research, space exploration, deep-sea exploration, military fields, and so on. In this study, normal devices and symmetrical devices were fabricated by ternary Li(Ni0.5Mn0.3Co0.2)O2 as cathode and graphite as anode at 25 and −20 °C. The results show that the specific discharge capacity of normal device is up to 120 mAh g−1 at 1 C and 25 °C. The specific capacity and energy density at 0.2 C and −20 °C are 106.05 mAh g−1 and 376.53 mWh g−1, respectively, which can reach 92.82% of that at 1 C and 25 °C. The value of activation energy Ea of the interface reaction of the LIB is calculated to be 63.72 kJ/mol by the Arrhenius equation. When the temperature dropped from 25 to −20 °C, the lattice spacing of Li1−x(Ni0.5Mn0.3Co0.2)O2 hardly changed, while the lattice spacing (002) of graphite reduces 0.00248 Å. In addition, some cracks were observed on the charged cathode at −20 °C. We carried out quasi-in situ electrochemical impedance spectroscopy (EIS) when the voltages of normal device discharged to 3.8, 3.6, 3.4, 3.2, and 3.0 V. Unlike the relationship of voltage–resistance at 25 °C, the values of the series resistance (Rs), charge transfer resistance (Rct), and ion transfer resistance (Rit) gradually decrease as the voltage decreases at −20 °C. Compared with the resistance of the symmetrical device based on the anode at 25 °C, the values of Rs and Rit at −20 °C both obviously increase. The main reason of performance degradation for normal device at −20 °C is large ion transfer resistance and the decrease of lattice spacing of the graphite (002).

Background: Football is known as the world's No. 1 sport and has always been loved by the majority of young people. The development of football on campus also has a long history and an extensive positive influence. It is recognized as a sport with good exercise value. With the increasingly close connection between football and social life, the development of university football is inevitably affected by many social factors. Through the analysis of the macro-development environment and development status of university football, it discusses the social factors affecting the development of university football from various aspects such as social systems, traditional ideas, and values. Method: Employing literature review, logical analysis, discussion with players, and experts interview methods, the athletes and coaches of university football teams were visited and investigated. Based on the guidance of players and coaches this paper summarizes the present situation of the football players of Pakistan with detailed data. Conclusion: The development of University Football faces the double lag of hardware and software facilities, and the competent supervision department of the state cooperate insufficient execution, weak University Football culture atmosphere, etc. are all bad factors that restrict and affect the development of University Football in our country.

PurposeForeign firms entering into the domestic real estate industry and foreign investment control are significant in global hot markets such as Australia. Despite their market impact and policy sensitivity, developer choice is rarely studied. The purpose of this paper is to study domestic and overseas property developers for their motive and preference in response to market growth and market barriers including regulatory constraint.Design/methodology/approachInternational trade theory suggests local and overseas firms can vary significantly for their risk profile when engaging in location-specific development opportunities. Using a comprehensive decision factor system for the residential development process, the authors conducted an experimental survey to collect the prime data to measure stated preference of domestic and overseas developers in the context of the Melbourne residential market.FindingsResults suggest high consistency between the samples of domestic and overseas developers. Possible explanations include vertical integration by innovative contracting, strict regulatory constraint dictates domestic and overseas firms' preference or sample selection bias. This micro-analysis of developer stated preference highlights their entrepreneurial ability to combine substitution and integration for innovative contractual strategy. This ability to join asset holding and project management enables firm flexibility to mitigate business risk in rapidly globalising capital and factor markets.Practical implicationsThese insights of firm-level decision making contribute to the decision literature of real estate developers and are relevant to the broader literature of industrial economics and international trade. Government may evaluate policy strategies based on the explicit entrepreneur (e.g. developer) preference for their "comparative advantage".Originality/valueThis paper highlights developer's ability to jointly consider investment and project management for decision making. It found that other than political cost such as national interest and domestic interest group pressure, domestic and overseas developers in the Melbourne residential market actually think quite alike. It suggests that irrespective of property ownership conditions, market integration occurs in the Melbourne residential sector.

We present estimates of the term structure of inflation expectations, derived from an affine model of real and nominal yield curves. The model features stochastic covariation of inflation with the real pricing kernel, enabling us to extract a time-varying inflation risk premium. We fit the model not only to yields, but also to the yields' variance-covariance matrix, thus increasing identification power. We find that model-implied inflation expectations can differ substantially from break-even inflation rates when market volatility is high. Our model's ability to be updated weekly makes it suitable for real-time monetary policy analysis.