The 4C spectrum of fundamental behavioral relations for concurrent systems

The design of concurrent software systems, in particular process-aware information systems, involves behavioral modeling at various stages. Recently, approaches to behavioral analysis of such systems have been based on declarative abstractions defined as sets of behavioral relations. However, these relations are typically defined in an ad-hoc manner. In this paper, we address the lack of a systematic exploration of the fundamental relations that can be used to capture the behavior of concurrent systems, i.e., co-occurrence, conflict, causality, and concurrency. Besides the definition of the spectrum of behavioral relations, which we refer to as the 4C spectrum, we also show that our relations give rise to implication lattices. We further provide operationalizations of the proposed relations, starting by proposing techniques for computing relations in unlabeled systems, which are then lifted to become applicable in the context of labeled systems, i.e., systems in which state transitions have semantic annotations. Finally, we report on experimental results on efficiency of the proposed computations.

A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction

One of very few field experiments in tax compliance, this study generates a unique data set on Swiss taxpayers’ underdeclaration of income and wealth and overdeduction of tax credits by obtaining exclusive access to tax-return corrections made by the tax administration. Using this commune-level data from Switzerland, it explores the influence on tax compliance of moral suasion, introduced through a treatment in which taxpayers receive a letter containing normative appeals signed by the commune’s fiscal commissioner. This letter also serves to operationalize elements of social identity and (mutual) trust. Interestingly, the results not only echo the earlier finding that moral suasion has barely any effect on taxpayer compliance, but show clear differences between underdeclaration and overdeduction.

How technological change affects power relations in global markets : remote developers in the console and mobile games industry

This paper focuses on Australian development firms in the console and mobile games industry in order to understand how small firms in a geographically remote and marginal position in the global industry are able to relate to global firms and capture revenue share. This paper shows that, while technological change in the games industry has resulted in the emergence of new industry segments based on transactional rather than relational forms of economic coordination, in which we might therefore expect less asymmetrical power relations, lead firms retain a position of power in the global games entertainment industry relative to remote developers. This has been possible because lead firms in the emerging mobile devices market have developed and sustained bottlenecks in their segment of the industry through platform competition and the development of an intensely competitive ecosystem of developers. Our research shows the critical role of platform competition and bottlenecks in influencing power asymmetries within global markets.

Ruptured relations : guerrilla theatre, time & Pranksterish disability performance practice

Guerrilla theatre tends, by its very definition, to pop up unpredictably – it interrupts what people might see as the proper or typical flow of time, place and space. The subversive tenor of such work means that questions about ‘what has happened’ tend to the decidedly less polite form of ‘WTF’ as passersby struggle to make sense of, and move on from, moments in which accustomed narratives of action and interaction no longer apply. In this paper I examine examples of guerrilla theatre by performers with disabilities in terms of these ruptures in time, and the way they prompt reflection, reconfigure relations, or recede into traditional relations again - focusing particularly on comedian Laurence Clark. Many performers with disabilities – Bill Shannon, Katherine Araniello, Aaron Williamson, Ju Gosling, and others – find guerrilla-style interventions in public places apposite to their aesthetic and political agendas. They prompt passersby to reflect on their relationship to people with disabilities. They can be recorded for later dissection and display, teaching people something about the way social performers, social spectators and society as a whole deal with disability. In this paper, as I unpack Clark's work, I note that the embarrassment that characterises these encounters can be a flag of an ethical process taking place for passersby. Caught between two moments in which time, roles and relationships suddenly fail to flow along the smooth routes of socially determined habits, passersbys’ frowns, gasps and giggles flag difficulties dealing with questions about their attitude to disabled people they do not now know how to answer. I consider the productivity, politics and performerly ethics of drawing passersby into such a process – a chaotic, challenging interstitial time in which a passersbys choices become fodder for public consumption – in such a wholly public way.

Fundamental Tax Legislation [22nd Edition]

This edition includes a revised Year in Review section, which summarises the legislative developments in taxation over the previous 12 months, a listing of the passage of tax-related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and non-residents). A Tax Rates and Tables section which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies

Comparing professional identities, attitudes, and views in public communication : a study of Chilean journalists and public relations practitioners

Public relations (PR) practitioners’ and journalists’ professional views and attitudes toward each other have been a subject of academic inquiry during the past decades; however, much of this research has focused on Europe and North America. In other regions of the world, for example in Latin America, historical developments and social understandings have led to slightly different conceptualizations of PR and journalism. Using Chile as a case study, this paper reports the results of an examination of Chilean journalists’ and PR practitioners’ professional conceptions. While both groups tend to have somewhat similar views of media relations and see themselves as part of the same profession, there are also important differences which are most likely based on professional socialization processes rather than educational backgrounds or sociodemographic and work related variables. Implications for contextually grounded approaches to the study of PR and journalism are highlighted.

Travel journalists’ attitudes toward public relations : findings from a representative survey

The impact of public relations on emerging fields such as travel journalism has not gained much attention, despite the broader growth of lifestyle journalism, and its particular dependence on PR. This study reports the findings of a representative survey of Australian travel journalists, focusing on their views of PR. Results show that travel journalists are wary of PR, although they believe they can be relatively immune from its influence and see some PR activities as quite useful. Cluster analysis identifies three distinct groups based on their views of PR, which range from a positive attitude to strong criticism. Their backgrounds and differences are explored, pointing to gender, job status, and background in mainstream journalism as main determinants for differences.

New security notions and relations for public-key encryption

Since their introduction, the notions of indistinguishability and non-malleability have been changed and extended by different authors to support different goals. In this paper, we propose new flavors of these notions, investigate their relative strengths with respect to previous notions, and provide the full picture of relationships (i.e., implications and separations) among the security notions for public-key encryption schemes. We take into account the two general security goals of indistinguishability and non-malleability, each in the message space, key space, and hybrid message-key space to find six specific goals, a couple of them, namely complete indistinguishability and key non-malleability, are new. Then for each pair of goals, coming from the indistinguishability or non-malleability classes, we prove either an implication or a separation, completing the full picture of relationships among all these security notions. The implications and separations are respectively supported by formal proofs (i.e., reductions) in the concrete-security framework and by counterexamples.

Friends or followers? The relations between German soccer clubs and their fans on Twitter

This paper shows how soccer clubs from Germany’s first division have started to use Twitter. Analysis is based on tweets from and to club accounts as well as on follower numbers, and specific clubs are selected for case studies. This approach reveals that Twitter mirrors the conflicts between professional sports and traditional fandom.

Modelling NPO-government relations : Australian case studies

Non-profit organizations (NPOs) are major providers of services in many fields of endeavour, and often receive financial support from government. This article investigates different forms of government/nonprofit funding relationships, with the viewpoint being mainly, though not exclusively, from the perspective of the non-profit agencies. While there are a number of existing typologies of government/NPO relations, these are dated and in need of further empirical analysis and testing. The article advances an empirically derived extension to current models of government/NPO relations. A future research agenda is outlined based on the constructs that underpin typologies, rather than discrete categorization of relationships.

On the relations and differences between Popper dimension, exclusion dimension and VC-Dimension

A high-level relationPopper dimension—( Exclusion dimension—( VC dimension—( between Karl Popper’s ideas on “falsifiability of scientific theories” and the notion of “overfitting”Overfitting in statistical learning theory can be easily traced. However, it was pointed out that at the level of technical details the two concepts are significantly different. One possible explanation that we suggest is that the process of falsification is an active process, whereas statistical learning theory is mainly concerned with supervised learningSupervised learning, which is a passive process of learning from examples arriving from a stationary distribution. We show that concepts that are closer (although still distant) to Karl Popper’s definitions of falsifiability can be found in the domain of learning using membership queries, and derive relations between Popper’s dimension, exclusion dimension, and the VC-dimensionVC dimension.

Leader-follower interactions : relations with OCB and sales productivity

Purpose Based on substitutes for leadership theory, the aim of this study is to examine followers' learning goal orientation as a moderator of relationships among transformational leadership, organizational citizenship behavior (OCB) and sales productivity. Design/methodology/approach Data came from 61 food and beverage attendants of a casino, and were analyzed using regression analyses. Findings Transformational leadership was positively related to both OCB and sales productivity. Learning goal orientation moderated the relationship between transformational leadership and OCB, such that transformational leadership was more strongly related to OCB among followers with a low learning goal orientation than among followers with a high learning goal orientation. Research limitations/implications Limitations of the study include the small sample size and cross-sectional research design. Practical implications Organizations could train supervisors to practice a transformational leadership style and to take followers' learning goal orientation into account. Originality/value The findings of this study suggest that, with regard to OCB, a high learning goal orientation of followers may act as a “substitute” for low levels of leaders' transformational leadership.

Outsourcing income tax returns : convenient and/or controversial

This paper investigates the outsourcing of income tax return preparation by Australian accounting firms. It identifies the extent to which firms are currently outsourcing accounting services or considering outsourcing accounting services, with a focus on personal and business income tax return preparation. The motivations and barriers for outsourcing by Australian accounting firms are also considered in this paper. Privacy, security of client data, and the competence of the outsourcing provider's staff have been identified as risks associated with outsourcing. An expectation relating to confidentiality of client data is also examined in this paper. Statistical analysis of data collected from a random sample of Australian accounting firms using a survey questionnaire provided the empirical data for the paper. The results indicate that the majority of Australian accounting firms are either currently outsourcing or considering outsourcing accounting services, and firms are outsourcing taxation preparation both onshore and offshore. The results also indicate that firms expect the volume of outsourced work to increase in the future. In contrast to the literature identifying labour arbitrage as the primary driver for organisations choosing to outsource, this study found that the main factors considered by accounting firms in the decision to outsource were to expedite delivery of services to clients and to enable the firm to focus on core competencies. Data from this study also supports the literature which ndicates that not all tax practitioners are adhering to codes of conduct in relation to client confidentiality. Research identifying the extent to which accounting services are outsourced is limited, therefore significant contributions to the academic literature and the accounting profession are provided by this ndicates that not all tax practitioners are adhering to codes of conduct in relation to client confidentiality. Research identifying the extent to which accounting services are outsourced is limited, therefore significant contributions to the academic literature and the accounting profession are provided by this study.

Invisible connections : investigating older people's emotions and social relations around objects

The advent of the Internet of Things creates an interest in how people might interrelate through and with networks of internet enabled objects. With an emphasis on fostering social connection and physical activity among older people, this preliminary study investigated objects that people over the age of 65 years viewed as significant to them. We conducted contextual interviews in people's homes about their significant objects in order to understand the role of the objects in their lives, the extent to which they fostered emotional and social connections and physical activity, and how they might be augmented through internet connection. Discussion of significant objects generated considerable emotion in the participants. We identified objects of comfort and routine, objects that exhibited status, those that fostered independence and connection, and those that symbolized relationships with loved ones. These findings lead us to consider implications for the design of interconnected objects.