Australia - taxation of trusts – the problem of aligning concepts of income

The Australian government is currently considering options for the rewrite and reform of the current provisions which apply to the taxation of trust income. This article provides a discussion of the current regime and the proposed reforms. It is suggested that a major revamp of taxation of trust income in Australia is problematic and a simpler approach may be to leave the law as is, with modification where necessary to address key issues as and when they arise.

An ontology-based method for sparsity problem in tag recommendation

Tags or personal metadata for annotating web resources have been widely adopted in Web 2.0 sites. However, as tags are freely chosen by users, the vocabularies are diverse, ambiguous and sometimes only meaningful to individuals. Tag recommenders may assist users during tagging process. Its objective is to suggest relevant tags to use as well as to help consolidating vocabulary in the systems. In this paper we discuss our approach for providing personalized tag recommendation by making use of existing domain ontology generated from folksonomy. Specifically we evaluated the approach in sparse situation. The evaluation shows that the proposed ontology-based method has improved the accuracy of tag recommendation in this situation.

A combined method for mitigating sparsity problem in tag recommendation

Tag recommendation is a specific recommendation task for recommending metadata (tag) for a web resource (item) during user annotation process. In this context, sparsity problem refers to situation where tags need to be produced for items with few annotations or for user who tags few items. Most of the state of the art approaches in tag recommendation are rarely evaluated or perform poorly under this situation. This paper presents a combined method for mitigating sparsity problem in tag recommendation by mainly expanding and ranking candidate tags based on similar items’ tags and existing tag ontology. We evaluated the approach on two public social bookmarking datasets. The experiment results show better accuracy for recommendation in sparsity situation over several state of the art methods.

The effect of surface tension and kinetic undercooling on a radially-symmetric melting problem

The addition of surface tension to the classical Stefan problem for melting a sphere causes the solution to blow up at a finite time before complete melting takes place. This singular behaviour is characterised by the speed of the solid-melt interface and the flux of heat at the interface both becoming unbounded in the blow-up limit. In this paper, we use numerical simulation for a particular energy-conserving one-phase version of the problem to show that kinetic undercooling regularises this blow-up, so that the model with both surface tension and kinetic undercooling has solutions that are regular right up to complete melting. By examining the regime in which the dimensionless kinetic undercooling parameter is small, our results demonstrate how physically realistic solutions to this Stefan problem are consistent with observations of abrupt melting of nanoscaled particles.

Engineering based problem solving in the middle school : design and construction with simple machines

Incorporating engineering concepts into middle school curriculum is seen as an effective way to improve students’ problem-solving skills. A selection of findings is reported from a science, technology, engineering and mathematics (STEM)-based unit in which students in the second year (grade 8) of a three-year longitudinal study explored engineering concepts and principles pertaining to the functioning of simple machines. The culminating activity, the focus of this paper, required the students to design, construct, test, and evaluate a trebuchet catapult. We consider findings from one of the schools, a co-educational school, where we traced the design process developments of four student groups from two classes. The students’ descriptions and explanations of the simple machines used in their catapult design are examined, together with how they rated various aspects of their engineering designs. Included in the findings are students’ understanding of how their simple machines were simulated by the resources supplied and how the machines interacted in forming a complex machine. An ability to link physical materials with abstract concepts and an awareness of design constraints on their constructions were apparent, although a desire to create a ‘‘perfect’’ catapult despite limitations in the physical materials rather than a prototype for testing concepts was evident. Feedback from teacher interviews added further insights into the students’ developments as well as the teachers’ professional learning. An evolving framework for introducing engineering education in the pre-secondary years is proposed.

"Ruby's Music Festival" : developing problem solving skills using online scenarios and creating opportunities to feed forward

One of the characteristics of good teaching is giving the highest quality feedback on student work but the term “feedback” is most commonly associated with summative assessment given by a teacher after work is completed. The student can often be a passive participant in the process. This article looks at the implementation of web based scenarios completed by students prior to summative assessment with the objective of improving legal problem solving skills. It examines the design process and the implementation of the problem solving activity and the approach to teaching and learning taken in the new law unit of which it is part. We argue that such activities are effective tools to feed forward and reflect on the implications for the effective teaching of law in higher education.

Students' experience of problem-based learning in virtual space

This paper reports outcomes of a study focussed on discovering qualitatively different ways students' experience problem-based learning in virtual space. A well accepted and documented qualitative research method was adopted for this study. Five qualitatively different conceptions are described, each revealing characteristics of increasingly complex student experiences. Establishing characteristics of these more complex experiences assists teachers in facilitating students engagement and encouraging deeper learning.

The problem of greenwash: Rhetorical elements in communicating environmental CSR practices

The field of rhetoric can be highly useful for researchers to focus on and understand the specific textual strategies used by organizations when communicating about CSR practices. To date however, while there have been studies that consider the use of rhetoric to communicate about environmental practices, there have been few studies that have used a rhetorical analysis to consider both green communication and public response to that communication as a way of understanding public issues with organizational practice. This study seeks to address this gap by using a rhetorical analysis of both environmental communication by organizations, and the claims made by a regulatory body acting on behalf of the public about why that communication was deemed ‘greenwash’ or inappropriate. In doing so, the paper applies a rhetorical analysis to understand the grounds on which environmental communication is deemed not legitimate, and suggests that whilst all three elements of ethos should be considered when communicating a CSR practice, the element of phronesis is the most crucial element, whereby organizations must ensure that they accurately justify any claims in relation to CSR.

Design thinking and management education : benefits for problem framing and problem solving

Design and design thinking are identified as making valuable contributions to business and management. The numbers of higher education programs that teach design thinking to business students and executives are growing, however to date little information about the outcomes of these initiatives has emerged. This paper presents the findings from the incorporation of design thinking and methods in one unit of an MBA program. All 90 participants from three MBA classes wholeheartedly expressed their support for this initiative. An evaluation of this experiment found positive reactions, learning, changes in behaviour and positive results for their companies. The challenges and future directions for the inclusion of design thinking and design methods in management education programs are proposed.

Queensland diabetic foot hospitalisations (2005-10) : in what state is our foot hospital problem?

Background Diabetes foot complications are a leading cause of overall avoidable hospital admissions. Since 2006, the Queensland Diabetes Clinical Network has implemented programs aimed at reducing diabetes-related hospitalisation. The aim of this retrospective observational study was to determine the incidence of diabetes foot-related hospital admissions in Queensland from 2005 to 2010. Methods Data on all primary diabetes foot-related admissions in Queensland from 2005-2010 was obtained using diabetes foot-related ICD-10-AM (hospital discharge) codes. Queensland diabetes foot-related admission incidences were calculated using general population data from the Australian Bureau of Statistics. Furthermore, diabetes foot-related sub-group admissions were analysed. Chi-squared tests were used to assess changes in admissions over time. Results Overall, 24,917 diabetes foot-related admissions occurred, resulting in the use of 260,085 bed days or 1.4% of all available Queensland hospital bed days (18,352,152). The primary reasons for these admissions were foot ulcers (49.8%), cellulitis (20.7%), peripheral vascular disease (17.8%) and osteomyelitis (3.8%). The diabetes foot-related admission incidence among the general population (per 100,000) reduced by 22% (103.0 in 2005, to 80.7 in 2010, p < 0.001); bed days decreased by 18% (1,099 to 904, p < 0.001). Conclusion Diabetes foot complications appear to be the primary reason for 1.4 out of every 100 hospital beds used in Queensland. There has been a significant reduction in the incidence of diabetes foot-related admissions in Queensland between 2005 and 2010. This decrease has coincided with a corresponding decrease in amputations and the implementation of several diabetes foot clinical programs throughout Queensland.

Retooling Asian-Pacific teachers to promote creativity, innovation and problem solving in science classrooms

This paper reports on a Professional Learning Programme undertaken by primary school teachers in China that aimed to facilitate the development of ‘adaptive expertise’ in using technology to facilitate innovative science teaching and learning such as that envisaged by the Chinese Ministry of Education’s (2010–2020) education reforms. The study found that the participants made substantial progress towards the development of adaptive expertise manifested not only by advances in the participants’ repertoires of pedagogical content knowledge but also in changes to their levels of confidence and identities as teachers. By the end of the programme, the participants had coalesced into a professional learning community that readily engaged in the sharing, peer review, reuse and adaption, and collaborative design of innovative science learning and assessment activities. The findings from the study indicate that those engaged in the development of Professional Learning Programmes in Asia-Pacific nations need to take cognizance of certain cultural factors and traditions idiosyncratic to the educational systems. This is reflected in the amended set of principles to inform the design and implementation of professional learning programmes presented in the concluding sections of the paper.

"What's the problem?" One teacher's response to conflict in an early childhood classroom

Scholars in Context: Prospects and Transitions is an edited collection of papers from Face to Face, the 1996 University of Queensland Graduate School of Education Postgraduate Conference. It presents current research undertaken in one of Australia's largest and leading centres for postgraduate research in education. The book is divided into three sections: classrooms through different lenses, in which a variety of classroom related issues are addressed through a range of frameworks; the big picture: global issues, which provides national and international perspectives on policy and cultural issues in a range of education sectors; and framing the individual: perspectives and insights, which includes different strands of research into individuals' development in the context of families and schools. Scholars in Context: Prospects and Transitions demonstrates how current researchers maintain a commitment to innovation and rigour, despite the current uncertainties that bedevil higher education. The work presented here makes a significant contribution to many fields of education research. The range of issues this collection addresses, the variety of theoretical and analytical perspectives adopted, and the scholarship evidenced in each contribution, make this text a valuable compendium of very recent work in education research.

A hybrid genetic algorithm for the energy-efficient virtual machine placement problem in data centers

Server consolidation using virtualization technology has become an important technology to improve the energy efficiency of data centers. Virtual machine placement is the key in the server consolidation technology. In the past few years, many approaches to the virtual machine placement have been proposed. However, existing virtual machine placement approaches consider the energy consumption by physical machines only, but do not consider the energy consumption in communication network, in a data center. However, the energy consumption in the communication network in a data center is not trivial, and therefore should be considered in the virtual machine placement. In our preliminary research, we have proposed a genetic algorithm for a new virtual machine placement problem that considers the energy consumption in both physical machines and the communication network in a data center. Aiming at improving the performance and efficiency of the genetic algorithm, this paper presents a hybrid genetic algorithm for the energy-efficient virtual machine placement problem. Experimental results show that the hybrid genetic algorithm significantly outperforms the original genetic algorithm, and that the hybrid genetic algorithm is scalable.

Mobility and out-of-home activities of older people living in suburban environments : ‘Because I'm a driver, I don't have a problem'

Governments are challenged by the need to ensure that ageing populations stay active and engaged as they age. Therefore, it is critical to investigate the role of mobility in older people's engagement in out-of-home activities, and to identify the experiences they have within their communities. This research investigates the use of transportation by older people and its implications for their out-of-home activities within suburban environments. The qualitative, mixed-method approach employs data collection methods which include a daily travel diary (including a questionnaire), Global Positioning System (GPS) tracking and semi-structured interviews with older people living in suburban environments in Brisbane, Australia. Results show that older people are mobile throughout the city, and their car provides them with that opportunity to access desired destinations. This ability to drive allows older people to live independently and to assist others who do not drive, particularly where transport alternatives are not as accessible. The ability to transport goods and other people is a significant advantage of the private car over other transport options. People with no access to private transportation who live in low-density environments are disadvantaged when it comes to participation within the community. Further research is needed to better understand the relationship between transportation and participation within the community environment, to assist policy makers and city and transportation planners to develop strategies for age-friendly environments within the community.