Offer to settle a taxing question

This article considers the implications of the decision of the Full Court of the Federal Court in Commissioner of Taxation v Clark (No 2). In that case the Court examined the position of the Commissioner of Taxation as a litigant. In particular, the court examined the significance of the commissioner's duty to administer taxation legislation on the court's exercise of discretion relating to costs orders when offers to settle have been made.

Countering the ADHD epidemic : a question of ethics?

Recently in Australia, another media skirmish has erupted over the problem we currently call “Attention Deficit Hyperactivity Disorder”. This particular event was precipitated by the comments of a respected District Court judge. His claim that doctors are creating a generation of violent juvenile offenders by prescribing Ritalin to young children created a great deal of excitement, attracting the attention of election-conscious politicians who appear blissfully unaware of the role played by educational policy in creating and maintaining the problem. Given the short (election-driven) attention span of government policymakers, I bypass government to question what those at the front line can do to circumvent the questionable practice of diagnosing and medicating young children for difficulties they experience in schools and with learning.

The Citizen’s Round Table process : canvassing public opinion on energy technologies to mitigate climate change

This study draws on communication accommodation theory, social identity theory and cognitive dissonance theory to drive a ‘Citizen’s Round Table’ process that engages community audiences on energy technologies and strategies that potentially mitigate climate change. The study examines the effectiveness of the process in determining the strategies that engage people in discussion. The process is designed to canvas participants’ perspectives and potential reactions to the array of renewable and non-renewable energy sources, in particular, underground storage of CO2. Ninety-five people (12 groups) participated in the process. Questionnaires were administered three times to identify changes in attitudes over time, and analysis of video, audio-transcripts and observer notes enabled an evaluation of level of engagement and communication among participants. The key findings of this study indicate that the public can be meaningfully engaged in discussion on the politically sensitive issue of CO2 capture and storage (CCS) and other low emission technologies. The round table process was critical to participants’ engagement and led to attitude change towards some methods of energy production. This study identifies a process that can be used successfully to explore community attitudes on politically-sensitive topics and encourages an examination of attitudes and potential attitude change.

Why stagnant? behind the scenes in Indonesia’s reformed state asset management policies

This study seeks to answer the question of “why is policy innovation in Indonesia, in particular reformed state asset management laws and regulations, stagnant?” through an empirical and qualitative approach, identifying and exploring potential impeding influences to the full and equal implementation of said laws and regulations. The policies and regulations governing the practice of state asset management has emerged as an urgent question among many countries worldwide (Conway, 2006; Dow, Gillies, Nichols, & Polen, 2006; Kaganova, McKellar, & Peterson, 2006; McKellar, 2006b) for there is heightened awareness of the complex and crucial role that state assets play in public service provision. Indonesia is an example of such country, introducing a ‘big-bang’ reform in state asset management laws, policies, regulations, and technical guidelines. Two main reasons propelled said policy innovation: a) world-wide common challenges in state asset management practices - such as incomplete information system, accountability, and governance adherence/conceptualisation (Kaganova, McKellar and Peterson 2006); and b) unfavourable state assets audit results in all regional governments across Indonesia. The latter reasoning is emphasised, as the Indonesian government admits to past neglect in ensuring efficiency and best practice in its state asset management practices. Prior to reform there was euphoria of building and developing state assets and public infrastructure to support government programs of the day. Although this euphoria resulted in high growth within Indonesia, there seems to be little attention paid to how state assets bought/built is managed. Up until 2003-2004 state asset management is considered to be minimal; inventory of assets is done manually, there is incomplete public sector accounting standards, and incomplete financial reporting standards (Hadiyanto 2009). During that time transparency, accountability, and maintenance state assets was not the main focus, be it by the government or the society itself (Hadiyanto 2009). Indonesia exemplified its enthusiasm in reforming state asset management policies and practices through the establishment of the Directorate General of State Assets in 2006. The Directorate General of State Assets have stressed the new direction that it is taking state asset management laws and policies through the introduction of Republic of Indonesia Law Number 38 Year 2008, which is an amended regulation overruling Republic of Indonesia Law Number 6 Year 2006 on Central/Regional Government State Asset Management (Hadiyanto, 2009c). Law number 38/2008 aims to further exemplify good governance principles and puts forward a ‘the highest and best use of assets’ principle in state asset management (Hadiyanto, 2009a). The methodology of this study is that of qualitative case study approach, with a triangulated data collection method of document analysis (all relevant state asset management laws, regulations, policies, technical guidelines, and external audit reports), semi-structured interviews, and on-site observation. Empirical data of this study involved a sample of four Indonesian regional governments and 70 interviews, performed during January-July 2010. The analytical approach of this study is that of thematic analysis, in an effort to identify common influences and/or challenges to policy innovation within Indonesia. Based on the empirical data of this study specific impeding influences to state asset management reform is explored, answering the question why innovative policy implementation is stagnant. An in-depth analysis of each influencing factors to state asset management reform, and the attached interviewee’s opinions for each factor, suggests the potential of an ‘excuse rhetoric’; whereby the influencing factors identified are a smoke-screen, or are myths that public policy makers and implementers believe in; as a means to explain innovative policy stagnancy. This study offers insights to Indonesian policy makers interested in ensuring the conceptualisation and full implementation of innovative policies, particularly, although not limited to, within the context of state asset management practices.

Finite element shoulder models

Shoulder joint is a complex integration of soft and hard tissues. It plays an important role in performing daily activities and can be considered as a perfect compromise between mobility and stability. However, shoulder is vulnerable to complications such as dislocations and osteoarthritis. Finite element (FE) models have been developed to understand shoulder injury mechanisms, implications of disease on shoulder complex and in assessing the quality of shoulder implants. Further, although few, Finite element shoulder models have also been utilized to answer important clinical questions such as the difference between a normal and osteoarthritic shoulder joint. However, due to the absence of experimental validation, it is questionable whether the constitutive models applied in these FE models are adequate to represent mechanical behaviors of shoulder elements (Cartilages, Ligaments, Muscles etc), therefore the confidence of using current models in answering clinically relevant question. The main objective of this review is to critically evaluate the existing FE shoulder models that have been used to investigate clinical problems. Due concern is given to check the adequacy of representative constitutive models of shoulder elements in drawing clinically relevant conclusion. Suggestions have been given to improve the existing shoulder models by inclusion of adequate constitutive models for shoulder elements to confidently answer clinically relevant questions.

Avoiding uninformed responses in destination image questionnaires

Since the first destination image studies were published in the early 1970s, the field has become one of the most popular in the tourism literature. While reviews of the destination image literature show no commonly agreed conceptualisation of the construct, researchers have predominantly used structured questionnaires for measurement. There has been criticism that the way some of these scales have been selected means a greater likelihood of attributes being irrelevant to participants. This opens up the risk of stimulating uninformed responses. The issue of uninformed response was first raised as a source of error 60 years ago. However, there has been little, if any, discussion in relation to destination image measurement, studies of which often require participants to provide opinion-driven rather than fact-based responses. This paper reports the trial of a ‘don’t know’ (DK) non-response option for participants in two destination image questionnaires. It is suggested the use of a DK option provides participants with an alternative to i) skipping the question, ii) using the scale midpoint to denote neutrality, or iii) providing an uninformed response. High levels of DK usage by participants can then alert the marketer of the need to improve awareness of destination performance for potential salient attributes.

Product reputation model : an opinion mining based approach

Product rating systems are very popular on the web, and users are increasingly depending on the overall product ratings provided by websites to make purchase decisions or to compare various products. Currently most of these systems directly depend on users’ ratings and aggregate the ratings using simple aggregating methods such as mean or median [1]. In fact, many websites also allow users to express their opinions in the form of textual product reviews. In this paper, we propose a new product reputation model that uses opinion mining techniques in order to extract sentiments about product’s features, and then provide a method to generate a more realistic reputation value for every feature of the product and the product itself. We considered the strength of the opinion rather than its orientation only. We do not treat all product features equally when we calculate the overall product reputation, as some features are more important to customers than others, and consequently have more impact on customers buying decisions. Our method provides helpful details about the product features for customers rather than only representing reputation as a number only.

Integration of opinion into customer analysis model

As e-commerce is becoming more and more popular, the number of customer reviews that a product receives grows rapidly. In order to enhance customer satisfaction and their shopping experiences, it has become important to analysis customers reviews to extract opinions on the products that they buy. Thus, Opinion Mining is getting more important than before especially in doing analysis and forecasting about customers’ behavior for businesses purpose. The right decision in producing new products or services based on data about customers’ characteristics means profit for organization/company. This paper proposes a new architecture for Opinion Mining, which uses a multidimensional model to integrate customers’ characteristics and their comments about products (or services). The key step to achieve this objective is to transfer comments (opinions) to a fact table that includes several dimensions, such as, customers, products, time and locations. This research presents a comprehensive way to calculate customers’ orientation for all possible products’ attributes.

The structured phase of concurrency

This extended abstract summarizes the state-of-the-art solution to the structuring problem for models that describe existing real world or envisioned processes. Special attention is devoted to models that allow for the true concurrency semantics. Given a model of a process, the structuring problem deals with answering the question of whether there exists another model that describes the process and is solely composed of structured patterns, such as sequence, selection, option for simultaneous execution, and iteration. Methods and techniques for structuring developed by academia as well as products and standards proposed by industry are discussed. Expectations and recommendations on the future advancements of the structuring problem are suggested.

Standardisation of plant and machinery valuation practices in Malaysia

Plant and machinery valuation is important to every company.s annual financial reporting. It is reported under the non-current assets section, and the valuers are generally employed to provide the up to date valuation of the non-current assets valuation such as property, plant and equipment that can make up to 80% of the total assets of a company. The valuation of plant and machinery is also important for other purposes such as securing loan facilities, sales, takeover, insurance and auction. The application of 2005 International Financial Reporting Standard (IFRS) has a subsequent impact on the financial sector, as a whole. The accountants have to choose between the Historical Cost approach and Market Value approach in determining the value of the client.s assets. In Malaysia, the implementation of IFRS has a domino effect on the financial system, especially for plant and machinery valuation for financial reporting. The comparison data for plant and machinery valuation is limited unlike land and building valuation. The question of Malaysian valuer.s ability to comply with the IFRS standard keeps rising every day, not just to the accountants, but also other related parties such as financial institutions, government agencies and the clients. This is happening because of different interpretations of premise of value for plant and machinery, as well as methods been used and differences in standards of reporting among the valuers conducting plant and machinery valuation. The root of the problem lies in the lack of practical guidelines governing plant and machinery valuation practices and different schools of thought among the valuers. Some follow the United Kingdom.s RICS guidelines, whilst some valuers are more comfortable with the United State.s USPAP rules, especially on the premise of value. This research is to investigate the international best practices of plant and machinery valuation and to establish the common valuation concept, awareness and application of valuation methodology and valuation process for plant and machinery valuation in Malaysia. This research uses a combination of the qualitative and quantitative research approach. In the qualitative approach, the content analyses were conducted from the international practices and current Malaysian implementation of plant and machinery valuation. A survey (quantitative approach) via questionnaire was implemented among the registered and probationary valuers in Malaysia to investigate their understanding and opinion relating to plant and machinery valuation based on the current practices. The significance of this research is the identification of international plant and machinery practices and the understanding of current practices of plant and machinery valuation in Malaysia. It is found that issues embedding plant and machinery valuation practices are limited numbers of resources available either from scholars or practitioner. This is supported by the general finding from the research survey that indicates that there are immediate needs for practical notes or guidelines to be developed and implemented to support the Malaysian valuers practising plant and machinery valuation. This move will lead to a better understanding of plant and machinery valuation, reducing discrepancies in valuation of plant and machinery and increased accuracy among practising valuers.

Most relevant strategies for preventing surgical site infection after total hip arthroplasty : guideline recommendations and expert opinion

BACKGROUND: Numerous strategies are available to prevent surgical site infections in hip arthroplasty, but there is no consensus on which might be the best. This study examined infection prevention strategies currently recommended for patients undergoing hip arthroplasty. METHODS: Four clinical guidelines on infection prevention/orthopedics were reviewed. Infection control practitioners, infectious disease physicians, and orthopedic surgeons were consulted through structured interviews and an online survey. Strategies were classified as "highly important" if they were recommended by at least one guideline and ranked as significantly or critically important by >/=75% of the experts. RESULTS: The guideline review yielded 28 infection prevention measures, with 7 identified by experts as being highly important in this context: antibiotic prophylaxis, antiseptic skin preparation of patients, hand/forearm antisepsis by surgical staff, sterile gowns/surgical attire, ultraclean/laminar air operating theatres, antibiotic-impregnated cement, and surveillance. Controversial measures included antibiotic-impregnated cement and, considering recent literature, laminar air operating theatres. CONCLUSIONS: Some of these measures may already be accepted as routine clinical practice, whereas others are controversial. Whether these practices should be continued for this patient group will be informed by modeling the cost-effectiveness of infection prevention strategies. This will allow predictions of long-term health and cost outcomes and thus inform decisions on how to best use scarce health care resources for infection control.

Countering the Attention Deficit Hyperactivity Disorder epidemic: a question of ethics?

Recently in Australia, another media skirmish has erupted over the problem we currently call “Attention Deficit Hyperactivity Disorder”. This particular event was precipitated by the comments of a respected District Court judge. His claim that doctors are creating a generation of violent juvenile offenders by prescribing Ritalin to young children created a great deal of excitement, attracting the attention of election-conscious politicians who appear blissfully unaware of the role played by educational policy in creating and maintaining the problem. Given the short (election-driven) attention span of government policymakers, I bypass government to question what those at the front line can do to circumvent the questionable practice of diagnosing and medicating young children for difficulties they experience in schools and with learning.

Inclusive housing in Australia : a question of responsibility and distributive justice

This thesis challenged the assumption that the Australian housing industry will voluntarily and independently transform its practices to build inclusive communities. Through its focus on perceptions of responsibility and the development of a theoretical framework for voluntary initiatives, the thesis offers key stakeholders and advocates a way to work towards the provision of inclusive housing as an instrument of distributive justice.

Vote with your feet : hyperlocal polling for urban screens

Vote with Your Feet is a hyperlocal polling tool for urban screens that lets users express their opinion on current affairs. Similar to vox populi interviews on TV, it is meant to reflect the mindset of the community and its diversity. It shows one Yes/No question at a time and lets the user vote by stepping with their foot on one of two physical buttons. By not only displaying the local but also national results (taken from newspaper polls or TV news), it creates a sense of place and can spark offline conversations as well as making people think about their own opinion. As a tangible media installation that bridges physical and digital urban layers, the project empowers citizens and facilitates a bottom-up approach in terms of stimulating opinions and decision making (rather than broadcasting or automating). In a second iteration of the design, we want to encourage users to submit their own questions.

Exploring the Possibilities and Methodological Challenges of Evaluation Practice : A Democratic Question

In our exploration of the methodological possibilities and challenges of evaluation practice that foregrounds a democratic approach, we argue that having sensitivity to participants’ different positions, ideological perspectives, and values, and an understanding of the existing power relationships are paramount for the evaluators if the evaluation is to achieve its goals. This chapter draws on our experiences as evaluators in Australia, where school leaders and teachers are currently experiencing significant curriculum and assessment changes, and now work in a context of heightened accountability. Our evaluation practices with schools are used to illustrate how democratic practices can be incorporated into evaluation in ways that provide opportunities and support for school self-evaluation. It is paramount to recognise that evaluation is a political and ideological practice, and therefore is not a neutral process. Our argument is that it remains the responsibility of evaluators to design spaces that build sustainable relationships with participants and the targets of the programmes being evaluated; ensure that dialogue and deliberation are valued between all stakeholders; represent a range of interests; and give a service back to the evaluated communities by offering understandings and promoting reflective practice and informed decision-making throughout programme implementation.