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This study evaluated the validity of invertebrate diversity for evaluating the condition of minesite rehabilitation. Because the aim of rehabilitation of mined lands in this region is to establish a self‐sustaining ecosystem that resembles "bushland," a variety of remnant woodlands in the vicinity of the minesite were selected as reference sites. Reference sites encompassed a range of soil types (alluvial, coarse‐textured, or clay) and understorey structural types (grassy, grass, and shrub or shrubby). Grassland sites (cleared woodlands) were also sampled to provide a negative control. Epigaeic invertebrates of three rehabilitation sites were compared with five reference sites and three grassland sites using pitfall traps over 6 years. Sites were sampled annually and the annual data within each of two time periods (T1: 2008–2010 and T2: 2011–2013) were pooled. Ants, beetles, and springtails were identified as morphospecies, providing site species richness and composition data. Springtail metrics of all three habitats, reference, rehabilitation, and grassland, resembled each other in T1 as well as T2, indicating that rehabilitation rapidly provided suitable conditions for this group. In contrast, the ant and beetle composition of rehabilitation sites differed significantly from that of reference sites in T1 but not T2, although only ants matched the expected negative control with grassland sites remaining distinct from reference sites in both time periods. Thus, ant assemblages of rehabilitation sites show a positive trajectory toward native woodlands and away from grasslands. These findings demonstrate that rehabilitation sites are developing diverse invertebrate assemblages comparable to local remnant woodlands in relatively short time frames. [ABSTRACT FROM AUTHOR]

The habitat and timing of breeding of the Critically Endangered Capricorn Yellow Chat Epthianura crocea macgregori were studied over 12 years on the central Queensland coast. The labile breeding season, although summer-autumn dominant, corresponded to the wetter months and inundation of breeding habitat, allowing this bird to breed in any season or month following substantial rainfall, and more than once in a year in response to atypical rainfall events in the drier months. Formation of flocks showed a seasonal pattern, with flock size significantly greater during the post-wet period than during the wet or dry season. Breeding birds were in pairs or family groups, and dry-season flocks were small as the birds dispersed widely across the available dry habitat. The relatively large flocks (20-80) at some sites in the post-wet period (typically 4-5 months after breeding commenced) are postulated to coincide with maturation of young birds. Breeding was observed in grass-sedge swamps on marine plains and supratidal saltmarshes with vegetation taller than 40 cm. Nests were placed low (27 cm ± standard error 7 cm above the ground) in clumps of vegetation that averaged 69 ± 8 cm high, and the height of vegetation supporting dependent young averaged 108 ± 7 cm. Nestlings numbered between two and four (average 2.8 ± 0.2). Capricorn Yellow Chats nested in the same habitat and sites from year to year. In the southern part of their range, their requirement for tall (>40 cm) supratidal vegetation and site-faithfulness suggest that conservation prospects could be enhanced by protection of relatively small patches of breeding habitat. In the northern part of their range, co-existence with livestock grazing suggests that appropriate habitat-tall grass and sedge cover-can be maintained providing stocking rates remain conservative. In general, recognition and improved government protection of tall supratidal saltmarsh, as a distinct entity from shorter saltmarsh with regular tidal influence, would enhance conservation outcomes for endangered fauna. [ABSTRACT FROM AUTHOR]

The Yellow Chat Epthianura crocea is comprised of three disjunct subspecies. Subspecies E. c. macgregori (Capricorn Yellow Chat) is listed as Critically Endangered under the EPBC Act and has a distribution that also appears to be disjunct, with a limited geographic area of less than 7,000 ha. Some populations are threatened by rapid industrial development, and it is important for conservation of the subspecies to determine the extent to which the putative populations are connected. We used 14 microsatellite markers to measure genetic diversity and to determine the extent of gene flow between two disjunct populations at the northern and southern extremes of the subspecies’ range. No significant differences in genetic diversity (number of alleles and heterozygosity) were observed, but clear population structuring was apparent, with obvious differentiation between the northern and southern populations. The most likely explanation for reduced gene flow between the two populations is either the development of a geographic barrier as a consequence of shrinkage of the marine plains associated with the rise in sea levels following the last glacial maxima, or reduced connectivity across the largely unsuitable pasture and forest habitat that now separates the two populations, exacerbated by declining population size and fewer potential emigrants. Regardless of the mechanism, restricted gene flow between these two populations has important consequences for their ongoing conservation. The relative isolation of the smaller southern groups (the Fitzroy River delta and Curtis Island) from the much larger northern group (both sides of the Broad Sound) makes the southern population more vulnerable to local extinction. Conservation efforts should focus on nature refuge agreements with land owners agreeing to maintain favourable grazing management practices in perpetuity, particularly in the northern area where most chats occur. Supplemental exchanges of individuals from northern and southern populations should be explored as a way of increasing genetic diversity and reducing inbreeding. [ABSTRACT FROM PUBLISHER]

The Fitzroy River ( Central Queensland) has the second largest ocean-flowing catchment in Australia and retains relatively extensive remnant woodlands. However, clearing of the more fertile alluvial plains is proportionally much greater. Typically, forested habitat on the alluvial plain is restricted to narrow riparian corridors and small remnants on the adjacent terraces. Riparian forests are known to be important repositories of biodiversity in cleared and uncleared landscapes. However, little is known about the invertebrates of these habitats. Termites are ecosystem engineers promoting soil health and organic decomposition, and keystone taxa by virtue of mound and nest construction, and the hollowing of living trees. A comparison of the termite fauna of riparian forests and vegetation of the adjacent terraces (either remnant woodlands or cleared for grass-dominated pastures) was made at five locations in the Fitzroy River basin. Terrace pastures had fewer species than terrace woodlands while termite encounters within the riparian forests were lowest. Termite assemblages also differed between the three vegetation types. Some species showed zonation patterns. These patterns may relate to ecosystem drivers such as frequency of flooding in relation to life history parameters (e.g. arboreal or ground nesting). Termite species distribution also appeared to be coupled to resource availability such as presence of live and dead wood and percentage cover of litter, grass and dung. To retain natural levels of termite diversity and functionality, it is recommended that land managers retain both riparian forests and adjacent woodlands in a matrix with cleared pastures. [ABSTRACT FROM AUTHOR]

The article focuses on the microcomputer software packages related to the evaluation of tax. The microcomputer, with its ease of use, portability, extensive tax-related software, and relatively low cost, has spurred considerable interest by tax professionals. The advent of microcomputers has also spurred the development of many software applications that formerly were not available with timesharing. The microcomputer is special because it represents an ideal delivery system of computer resources to non-computer-oriented professionals. Microcomputers are being used as desk-top intelligent terminals, to link the professional with information and users in other offices. Although the media seems to concentrate upon the importance of the computer hardware decision when a tax practitioner decides to computerize, the appropriateness and quality of the software selected by the practitioner is perhaps even more important. Given the importance of software in today's tax practice, tax academics and practitioners must apply a set of criteria to evaluate such programs.

This article focuses on a survey on the content and funding of graduate tax libraries. The number of graduate tax programs in the U.S. experienced a fivefold increase during the 1970s. There are now at least 50 such programs. As would be expected, the number of students in these programs has increased substantially. Tax education, especially at the graduate level, places considerable demand on an institution's library facilities for tax research. Significant parts of the curriculum for most programs require students to use a tax library for completing assigned work. Therefore, when adding new programs, expanding existing ones, or simply increasing the number of students, institutions must evaluate the adequacy of their library facilities to support additional demand. These institutions may be ill prepared to evaluate the impact of such growth, however, since no standards for tax library content or funding have ever been suggested. Faculties considering new programs or evaluating existing programs simply have nowhere to turn for a yardstick to measure the adequacy of their libraries and the funding levels necessary to provide them.