Fundamental Tax Legislation 2013

Fundamental Tax Legislation 2013 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for 2013, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. New in 2013 is 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). Also, new for 2013 is 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.

Security and privacy in eHealth : is it possible? A sociotechnical analysis

Advances in Information and Communication Technologies have the potential to improve many facets of modern healthcare service delivery. The implementation of electronic health records systems is a critical part of an eHealth system. Despite the potential gains, there are several obstacles that limit the wider development of electronic health record systems. Among these are the perceived threats to the security and privacy of patients’ health data, and a widely held belief that these cannot be adequately addressed. We hypothesise that the major concerns regarding eHealth security and privacy cannot be overcome through the implementation of technology alone. Human dimensions must be considered when analysing the provision of the three fundamental information security goals: confidentiality, integrity and availability. A sociotechnical analysis to establish the information security and privacy requirements when designing and developing a given eHealth system is important and timely. A framework that accommodates consideration of the legislative requirements and human perspectives in addition to the technological measures is useful in developing a measurable and accountable eHealth system. Successful implementation of this approach would enable the possibilities, practicalities and sustainabilities of proposed eHealth systems to be realised.

Faculty-librarian partnerships in Australian higher education : critical dimensions

Australian higher education is presently subject to a period of substantial change. The needs of the economy and workforce, together with the broader educational role of the university are leading to focus on lifelong learning as a tool for bringing together the apparently diverging needs of different groups. Within this broader context, the emphasis on lifelong learning and associated graduate capabilities is leading to opportunities for new partnerships between faculty and librarians, partnerships that bring the two groups together in ways that are helping to transform the experience of teaching and learning. This paper explores emerging partnerships in diverse areas, including research and scholarship, curriculum, policy, supervision, and staff development. They are in the early phases of development and result from a broad focus on the learning and information literacy needs of students, as opposed to a narrow focus on using the library and its information resources. Taken together, and viewed from a system-wide perspective, these partnerships reveal a complex dynamic that is deserving of wider attention across the Australian higher education system and internationally.

Real time information provision benefit measured by macroscopic fundamental diagram

The existence of Macroscopic Fundamental Diagram (MFD), which relates space-mean density and flow, has been shown in urban networks under homogeneous traffic conditions. Since MFD represents the area-wide network traffic performances, studies on perimeter control strategies and an area traffic state estimation utilizing the MFD concept has been reported. One of the key requirements for well-defined MFD is the homogeneity of the area-wide traffic condition with links of similar properties, which is not universally expected in real world. For the practical application of the MFD concept, several researchers have identified the influencing factors for network homogeneity. However, they did not explicitly take the impact of drivers’ behaviour and information provision into account, which has a significant impact on simulation outputs. This research aims to demonstrate the effect of dynamic information provision on network performance by employing the MFD as a measurement. A microscopic simulation, AIMSUN, is chosen as an experiment platform. By changing the ratio of en-route informed drivers and pre-trip informed drivers different scenarios are simulated in order to investigate how drivers’ adaptation to the traffic congestion influences the network performance with respect to the MFD shape as well as other indicators, such as total travel time. This study confirmed the impact of information provision on the MFD shape, and addressed the usefulness of the MFD for measuring the dynamic information provision benefit.

Fundamental understanding on the use of Bluetooth scanner as a complementary transport data

Literature is limited in its knowledge of the Bluetooth protocol based data acquisition process and in the accuracy and reliability of the analysis performed using the data. This paper extends the body of knowledge surrounding the use of data from the Bluetooth Media Access Control Scanner (BMS) as a complementary traffic data source. A multi layer simulation model named Traffic and Communication Simulation (TCS) is developed. TCS is utilised to model the theoretical properties of the BMS data and analyse the accuracy and reliability of travel time estimation using the BMS data.

Empirical evaluation of brisbane macroscopic fundamental diagram

The Macroscopic Fundamental Diagram (MFD) relates space-mean density and flow, and the existence with dynamic features was confirmed in congested urban network with real data set from loop detectors and taxi probes. Since the MFD represents the area-wide network traffic performances, it gives foundations for perimeter control strategies and an area traffic state estimation enabling area-based network control. However, limited works have been reported on real world example from signalised arterial network. This paper fuses data from multiple sources (Bluetooth, Loops and Signals) and develops a framework for the development of the MFD for Brisbane. Existence of the MFD in Brisbane network is confirmed. Different MFDs (from whole network and several sub regions) are evaluated to discover the spatial partitioning in network performance representation.

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.

The impact of incidents on macroscopic fundamental diagram

Macroscopic Fundamental Diagram (MFD) has been proved to exist in large urban road and freeway networks by theoretic method and real data in cities. However hysteresis and scatters have also been found existed both on motorway network and urban road. This paper investigates how the incident variables affect the scatter and shape of the MFD using both the simulated data and the real data collected from the Pacific Motorway M3 in Brisbane, Australia. Three key components of incident are investigated based on the simulated data: incident location, incident duration time and traffic demand. Results based on the simulated data indicate that MFD shape is a property not only of the network itself but also of the incident characteristics variables. MFDs for three types of real incidents (crash, hazard and breakdown) are explored separately. The results based on the empirical data are consistent with the simulated results. The hysteresis phenomenon occurs on both the upstream and the downstream of the incident location, but for opposite hysteresis loops. Gradient of the MFD for the upstream is more than that for the downstream on the incident site, when traffic demand is off peak.

Rethinking cultural sensitivity : a response to criticism

We welcome Olga Kanitsaki’s comments on our paper ‘Rethinking cultural sensitivity’ (Nursing Inquiry 1996 3: 3-10) and appreciate the opportunity to respond. The main point we seek to emphasize here is the fundamental difference between our position and that of Kanitsaki. Our analysis is based on the recognition that the term ‘culture’ is historically and politically grounded. Its meaning changes over time and its contemporary usage (and popularity) thus demands explanation. The analytical task we undertook in our work was to emphasize the politics of culture rather than posing the political as one of a number of cultural dimensions (alongside the social, religious or technological)...

Formalising human recognition : a fundamental building block for security proofs

A fundamental part of many authentication protocols which authenticate a party to a human involves the human recognizing or otherwise processing a message received from the party. Examples include typical implementations of Verified by Visa in which a message, previously stored by the human at a bank, is sent by the bank to the human to authenticate the bank to the human; or the expectation that humans will recognize or verify an extended validation certificate in a HTTPS context. This paper presents general definitions and building blocks for the modelling and analysis of human recognition in authentication protocols, allowing the creation of proofs for protocols which include humans. We cover both generalized trawling and human-specific targeted attacks. As examples of the range of uses of our construction, we use the model presented in this paper to prove the security of a mutual authentication login protocol and a human-assisted device pairing protocol.

Reconceptualizing Early Mathematics Learning : The Fundamental Role of Pattern and Structure

The Pattern and Structure Mathematics Awareness Program (PASMAP) was developed concurrently with the studies of AMPS and the development of the Pattern and Structure Assessment (PASA) interview. We summarize some early classroom-based teaching studies and describe the PASMAP that resulted. A large-scale two-year longitudinal study, Reconceptualizing Early Mathematics Learning (REML) resulted. We provide an overview of the REML study and discuss the consequences for our view of early mathematics learning. A purposive sample of four large primary schools, two in Sydney and two in Brisbane, representing 316 students from diverse socio-economic and cultural contexts, participated in an evaluation of the PASMAP intervention throughout the 2009 school year and a follow-up assessment in 2010. Two different mathematics programs were implemented: in each school, two Kindergarten teachers implemented the PASMAP and another two implemented their regular program. The study shows that both groups of students made substantial gains on the ‘I Can Do Maths’ standardized assessment and the PASA interview, but highly significant differences were found on the latter with PASMAP students outperforming the regular group on PASA scores. Qualitative analysis of students’ responses for structural development showed increased levels for the PASMAP students. Implications for pedagogy and curriculum are discussed.

Modelling of ellipsoidal nanowires : control and application

The properties of ellipsoidal nanowires are yet to be examined. They have likely applications in sensing, solar cells, microelectronics and cloaking devices. Little is known of the qualities that ellipse nanowires exhibit as we vary the aspect ratio with different dielectric materials and how varying these attributes affects plasmon coupling and propagation. It is known that the distance a plasmon can travel is further if it is supported by a thicker circular nanowire, while thinner nanowires are expected to be able to increase QD coupling. Ellipsoidal nanowires may be a good compromise due to their ability to have both thin and thick dimensions. Furthermore it has been shown that the plasmon resonances along the main axis of an ellipsoidal particle is governed by the relative aspect ratio of the ellipsoid, which may lead to further control of the plasmon. Research was done by the use of COMSOL Multiphysics by looking at the fundamental plasmon mode supported by an ellipsoidal nanowire and then studying this mode for various geometrical parameters, materials and illumination wavelength. Accordingly it was found that ellipsoidal nanowires exhibit a minimum for the wavenumber and a maximum for the propagation distance at roughly the same dimensions - Highlighting that there is an aspect ratio for which there is poor coupling but low loss. Here we investigate these and related attributes.

Understanding the signature pedagogy of the design studio and the opportunities for its technological enhancement

This paper presents an analysis of the studio as the signature pedagogy of design education. A number of theoretical models of learning, pedagogy, and education are used to interrogate the studio for its advantages and shortcomings, and to identify opportunities for the integration of new technologies and to explore the affordances that they might offer. In particular the theoretical ideas of signature pedagogies, conversational frameworks, and pedagogical patterns are used to justify the ‘unique’ status of the studio as a dominant learning environment and mode of delivery within design education. Such analysis identifies the opportunities for technological intervention and enhancement of the design studio through a re-examining of its fundamental pedagogical signature. This paper maps the dimensions and qualities that define the signature pedagogy against a range of delivery modes and technological media forms. Through such investigation it seeks to identify appropriate opportunities for technology; in essence offering a structure or framework for the analysis of future enquiry and experimentation.

Not all dimensions of work self-efficacy are equal : understanding the role of tertiary work placements in the development of the elements of work self-efficacy

This paper examines the relationship between a final year tertiary work placement for criminology students at Griffith University in Brisbane and the development of their work self-efficacy. Using a work self-efficacy instrument developed by Professor Joe Raelin at Northeastern University in Boston, a pilot phase in 2006 and a larger study in 2007 investigated the students’ responses across seven self-efficacy factors of learning, problem-solving, teamwork, sensitivity, politics, pressure, and role expectations. Both studies utilised a pre- and post-test and comparisons between these indicated that they believed their abilities to participate constructively in their professional work contexts significantly improved as a result of their placement experience except in the areas of learning, teamwork and sensitivity. This finding will allow us to continue to refine the processes of work placements in order to ensure the integrity of this method for student learning.