Income Tax : Text, Materials and Essential Cases [8th ed.]

Tax law and policy is a vital part of Australian society. Australian society insists that the Federal Government provide extensive public programs, such as health services, education, social security, foreign aid, legal infra¬structure, regulation, police services, national defence and funding for sports development. These programs are costly to provide and are funded by taxation. The aim of this book is to introduce and explain the principles of tax law and tax policy in plain English. The book contains detailed commentary on tax principles together with extracts from cases and materials that illustrate the application of the principles. The book considers tax policy and the economic and social aspects of tax law. While tax students must develop technical competence in tax law, given the speed with which changes are made to the technical details of tax law, it is also important to grasp tax principles and policy to understand why tax law has changed or why it should change. The chapters are structured to direct readers to the key provisions of the tax law. Each case is introduced by an explanation of the facts, followed by the taxpayer’s arguments, the Commissioner’s assertions and the decision of the Administrative Appeals Tribunal or a court. The commentary guides readers through the issues considered in the judgments. The book contains extracts from: articles; materials dealing with tax policy; and the Commissioner’s rulings. The book also has references for further reading and medium-neutral citations (Internet citations) for cases decided since 1998.

Dreams in the Shadows : Vietnamese-Australian Lives in Transition

Explores the experiences of Vietnamese immigrants in Australia. Description What is it like to be a refugee in a country that has a completely different culture from your own, where you feel very different from those around you? With a fine eye for detail and keen empathy for her interviewees, Mandy Thomas explores the experiences of Vietnamese living in Australia. She examines displacement and loss, the ongoing effects of war trauma, and international and community politics. While reflecting on many of the contemporary debates on identity and communality, she explores the concrete realities of Vietnamese lives through their daily experiences. She discusses how Vietnamese families have adapted Western domestic architecture to create a more comfortable home environment, how traditional festivals now serve new purposes, and the changing nature of status and gender relations. She describes the reception of the Vietnamese by the wider Australian society and in the media, and she explores the ongoing ties that overseas Vietnamese have with their homeland. Dreams in the Shadows is a valuable resource for anyone working with immigrant communities, for readers interested in Vietnamese immigration to Western countries, and for researchers of migration and multiculturalism. 'Dreams in the Shadows is a wonderfully sensitive account of Vietnamese in Australia that provides insight into the worlds of Vietnamese immigrants and the often marginalizing orders of the host society.' Bruce Kapferer, Professor of Anthropology, James Cook University and University College London 'A perceptive, sensitive and culturally nuanced account of one of the most recently formed diasporas - that of Vietnamese in Sydney. Deserves to be widely read.' Pnina Werbner, Reader in Social Anthropology, Keele University

Language, Literacy and Literature

"Language, Literacy and Literature combines concepts of language, literature and literacy within a pedagogical framework that leads readers through a series of learning processes. In other words, it is as much a book about teaching English as it is a book about learning how to learn about teaching. The book provides models for pre-service teachers to help identify the kinds of dispositions towards learning that a teacher needs to develop, such as curiosity, collaboration and willingness to ‘give things a go’. It further challenges the pre-service teacher to question what they think they know, as well as discover what they need to know. A range of practical and relevant exercises and activities assist in building habits of reflexive practice."-- publisher website

Introduction

The issue of firm growth - how it is achieved and managed, and what consequences it has for different stakeholders - is both theoretically interesting and practically important. It is also an area of scholarly enquiry that has expanded very significantly since we started doing research on it in the 1980s and 1990s. In this volume we present and comment upon the most recent contributions we have made to this field of inquiry - separately, jointly and with various colleagues (who are included in the 'we/us article authors' used in the remainder of this introduction). While the chapters have been published before in various places, we think it valuable to gather them in one easily accessible place, which also allows space for our reflective commentary across the individual chapters. We hope readers will find the work a useful and worthwhile addition to the extant body of knowledge about firm growth. We also hope they will find that it- as its title suggests- brings new•/ perspectives on firm growth and its study, and that it can inspire future contributions by other researchers. This is important, because despite the growing volume of research on firm growth, many important questions still lack satisfactory answers. The current volume may be regarded as a follow-up of a previous collection where we- and Frederic Delmar- presented and commented on eight articles on (mostly small) firm growth that we had jointly or separately published up until that time (Davidsson et al., 2006). In that volume we organised the works under three broad themes: the conceptual and empirical complexity of the firm growth phenomenon; growth aspirations and motivations; and patterns and determinants of actual growth The current volume builds on and extends these themes. Only one of the chapters in the previous volume directly addressed the issue of drivers of actual growth. We add three more in this book, two of which expand on the (aspirations and motivations' theme by relating growth aspirations and motivations (or lack thereof) of the owner-manager to the actual growth achieved in the subsequent period.

The value of books : the fantastic flying books of Mr. Morris Lessmore and the social hieroglyphic of reading

The late eighteenth century witnessed the emergence of new technologies of subjectivity and of the literary. Most obviously, “the novel as a literary form appeared to embody and turn into an object the experience of life itself” (Park), and the novel genre came to both reflect and shape notions of interiority and subjectivity. In this same period, “A shift was taking place in the way people felt and thought about children and the accoutrements of childhood, including books and toys, were implicated in this change” (Lewis). In seeking to understand the relationships between media (e.g. books and toys), genres (e.g. novels and picture books), and modes of subjectivity, Marx’s influential theory of commodity fetishism, whereby “a definite social relation between men, that assumes, in their eyes, the fantastic form of a relation between things”, has served as a productive tool of analysis. The extent to which Marx’s account of commodity fetishism continues to be of use becomes clear when the corollaries between the late eighteenth-century emergence of novels and pictures books as technologies of subjectivity and the early twenty-first century emergence of e-readers and digital texts as technologies of subjectivity are considered. This paper considers the literary technology of Apple’s iPad (first launched in 2010) as a commodity fetish, and the circulation of “apps” as texts made available by and offered as justifications for, this fetish object. The iPad is both book and toy, but is never “only” either; it is arguably a new technology of subjectivity which incorporates but also destabilises categories of reading and playing such as those made familiar by earlier technologies of literature and the self. The particular focus of this paper is on the multimodal versions (app, film, and picture book) of The Fantastic Flying Books of Mr. Morris Lessmore, which are understood here as a narrativisation of commodity fetishism, subjectivity, and the act of reading itself.

Empathy : narrative empathy and children's literature

The term empathy has only existed in English for a little over a hundred years, but the idea of feeling with another person is an old one. Because of its perceived connection to moral behaviour, empathy and its development are of great interest to educators, policy makers, psychologists, and philosophers. Reading children’s literature is often considered important for developing (among other things) children’s ethical and empathic understandings of society and its people. However, claims as to the impact of reading on readers’ ability to become more empathic, tolerant, and better people are divided. While many readers may attribute positive influences that authors and texts have had on shaping their attitudes and actions, there is no guarantee that a desirable affective and cognitive response will follow the reading experience. The complexity of readers and texts refuses to be reduced to simple universal statements about the capacity of narrative empathy to create a particular kind of empathic reader or person: fiction that engages a reader with the emotional plight of a character does not necessarily translate into actions in the real world towards people who are similarly suffering, marginalized, or victimized. This chapter asks: Does children’s literature foster empathy? There are two implicit features of this question: one concerns narrative empathy; the other concerns empathic reader response. The discussion will focus on how a selection of ‘multicultural’ picture books attempts to create narrative empathy by focussing on cultural and spatial differences.

Business model experimentation : what is the role of deign-led prototyping in developing novel business models?

This book presents readers with the opportunity to fundamentally re-evaluate the processes of innovation and entrepreneurship, and to rethink how they might best be stimulated and fostered within our organizations and communities. The fundamental thesis of the book is that the entrepreneurial process is not a linear progression from novel idea to successful innovation, but is an iterative series of experiments, where progress depends on the persistence and resilience of the individuals involved, and their ability and to learn from failure as well as success. From this premise, the authors argue that the ideal environment for new venture creation is a form of “experimental laboratory,” a community of innovators where ideas are generated, shared, and refined; experiments are encouraged; and which in itself serves as a test environment for those ideas and experiments. This environment is quite different from the traditional “incubator,” which may impose the disciplines of the established firm too early in the development of the new venture.

Utility of dexmedetomidine in sedation for radiofrequency ablation of atrial fibrillation.

[Letter to the Editor] I read with great interest the article recently published in the Journal of PeriAnesthesia Nursing that examined the utility of using dexmedetomidine (DEX) as an adjunct to midazolam and fentanyl for procedural sedation and analgesia during radiofrequency catheter ablation (RFCA) of atrial fibrillation (AF).1 With the view toward advancing knowledge about more effective medications for sedation in this challenging context, I offer the following insights for readers to consider regarding this study...

Lessons from media reporting of natural disasters : a case study of the 2011 flash floods in Toowoomba and the Lockyer Valley

Practice-led journalism research techniques were used in this study to produce a ‘first draft of history’ recording the human experience of survivors and rescuers during the January 2011 flash flood disaster in Toowoomba and the Lockyer Valley in Queensland, Australia. The study aimed to discover what can be learnt from engaging in journalistic reporting of natural disasters. This exegesis demonstrates that journalism can be both a creative practice and a research methodology. About 120 survivors, rescuers and family members of victims participated in extended interviews about what happened to them and how they survived. Their stories are the basis for two creative outputs of the study: a radio documentary and a non-fiction book, that document how and why people died, or survived, or were rescued. Listeners and readers are taken "into the flood" where they feel anxious for those in peril, relief when people are saved, and devastated when babies, children and adults are swept away to their deaths. In undertaking reporting about the human experience of the floods, several significant elements about journalistic reportage of disasters were exposed. The first related to the vital role that the online social media played during the disaster for individuals, citizen reporters, journalists and emergency services organisations. Online social media offer reporters powerful new reporting tools for both gathering and disseminating news. The second related to the performance of journalists in covering events involving traumatic experiences. Journalists are often required to cover trauma and are often amongst the first-responders to disasters. This study found that almost all of the disaster survivors who were approached were willing to talk in detail about their traumatic experiences. A finding of this project is that journalists who interview trauma survivors can develop techniques for improving their ability to interview people who have experienced traumatic events. These include being flexible with interview timing and selecting a location; empowering interviewees to understand they don’t have to answer every question they are asked; providing emotional security for interviewees; and by being committed to accuracy. Survivors may exhibit posttraumatic stress symptoms but some exhibit and report posttraumatic growth. The willingness of a high proportion of the flood survivors to participate in the flood research made it possible to document a relatively unstudied question within the literature about journalism and trauma – when and why disaster survivors will want to speak to reporters. The study sheds light on the reasons why a group of traumatised people chose to speak about their experiences. Their reasons fell into six categories: lessons need to be learned from the disaster; a desire for the public to know what had happened; a sense of duty to make sure warning systems and disaster responses to be improved in future; personal recovery; the financial disinterest of reporters in listening to survivors; and the timing of the request for an interview. Feedback to the creative-practice component of this thesis - the book and radio documentary - shows that these issues are not purely matters of ethics. By following appropriate protocols, it is possible to produce stories that engender strong audience responses such as that the program was "amazing and deeply emotional" and "community storytelling at its most important". Participants reported that the experience of the interview process was "healing" and that the creative outcome resulted in "a very precious record of an afternoon of tragedy and triumph and the bitter-sweetness of survival".

Australian Tax Analysis : Cases, Commentary, Commercial Applications and Questions [9th Ed.]

Now in its ninth edition, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions has a proven track record as a high-level work for students of taxation law written by a team of authors with many years experience. Taking into account the fact that the volume of material needed to be processed by today’s taxation student can be overwhelming, the well-chosen extracts and thought-provoking commentary in Australian Tax Analysis, 9th edition, provide readers with the depth of knowledge, and reasoning and analytical skills which will be required of them as practitioners. In addition to the carefully selected case extracts and the helpful commentary, each chapter is supplemented by engaging practice questions involving problem solving, commercial decision-making, legal analysis and quantitative application. All these elements combined make Australian Tax Analysis an invaluable aid to the understanding of a subject which can be both technical and complex.

Canon fodder : young adult literature as a tool for critiquing canonicity

Young adult literature is a tool of socialisation and acculturation for young readers. This extends to endowing ‘reading’ with particular significance in terms of what literature should be read and why. This paper considers some recent young adult fiction with an eye to its engagement with canonical literature and its representations of young people reading. Wider possibilities of using such novels in secondary English classes are discussed, particularly in the context of critiquing literary canons and the social hierarchies they are used to legitimate.

Literacy Theories for the Digital Age: Social, Critical, Multimodal, Spatial, Material and Sensory Lenses

Literacy Theories for the Digital Age insightfully brings together six essential approaches to literacy research and educational practice. The book provides powerful and accessible theories for readers, including Socio-cultural, Critical, Multimodal, Socio-spatial, Socio-material and Sensory Literacies. The brand new Sensory Literacies approach is an original and visionary contribution to the field, coupled with a provocative foreword from leading sensory anthropologist David Howes. This dynamic collection explores a legacy of literacy research while showing the relationships between each paradigm, highlighting their complementarity and distinctions. This highly relevant compendium will inspire readers to explore new frontiers of thought and practice in times of diversity and technological change.

Sound Musicianship : Understanding the Crafts of Music

Sound Musicianship is a book for music educators and musicians about musicianship—about musical skills, abilities, habits, sensibilities and understandings. Musicianship is explored as a form of craftsmanship. Like most crafts, music requires a balance of theoretical knowledge and practical skills that contribute to a highly tuned ability to appreciate and express music. In particular, the book explores general trends that influence musicianship in the twenty-first century, such as an increased reliance on digital media, greater awareness of the neurological basis for musical behaviour, a renewed interest in connections between bodily movements and musical expression, and increased cultural plurality resulting from more frequent travel, increased levels of migration and ubiquitous telecommunications. The book has a deliberate focus on the developmental aspects of musicianship, which will benefit those hoping to advance their own music learning or that of others. It includes a diverse range of views and perspectives on musicianship and is organised into five sections. The first four sections explore the implications of music understood as sound, experience, motion and culture, respectively. In these sections, leading researchers and thinkers outline important issues and debates that are relevant to developing the crafts of music making and they share insights into recent trends and understandings. The final section of the book looks at educational considerations and provides a series of case studies that document innovative approaches to developing musicianship. Readers will encounter some new, interesting and thought-provoking ideas within these pages. As we move further into the twenty-first century—with all the opportunities and challenges for music making it brings—the requirement to review our concepts of musicianship training will intensify, and the definition of a “sound basis” for a contemporary musicianship will evolve. This book is intended to help stimulate and inform that evolutionary process.

How to increase the accuracy of analysis and reduce the computational time in ANSYS in the case of deformation study of orthopedic bone plates

Currently, finite element analyses are usually done by means of commercial software tools. Accuracy of analysis and computational time are two important factors in efficiency of these tools. This paper studies the effective parameters in computational time and accuracy of finite element analyses performed by ANSYS and provides the guidelines for the users of this software whenever they us this software for study on deformation of orthopedic bone plates or study on similar cases. It is not a fundamental scientific study and only shares the findings of the authors about structural analysis by means of ANSYS workbench. It gives an idea to the readers about improving the performance of the software and avoiding the traps. The solutions provided in this paper are not the only possible solutions of the problems and in similar cases there are other solutions which are not given in this paper. The parameters of solution method, material model, geometric model, mesh configuration, number of the analysis steps, program controlled parameters and computer settings are discussed through thoroughly in this paper.

Living with Illness : psychosocial challenges

"Living with Illness: Psychosocial Challenges focuses on developing and strengthening understanding of the illness experience. It encourages students to critically appraise conventional approaches to understanding and caring for those who are ill, to empower readers to off true holistic care and to, where appropriate, change nursing practice in light of current research findings. Traditionally nurses have drawn on knowledge from sociology and psychology as two separate but related disciplines to nursing, leaving the beginning level nurse to relate, integrate and translate knowledge gained into nursing practice. Living with Illness combines, in a unique way, sociological and psychological perspectives to creatively represent psychosocial knowledge that is innovative and directly applicable to contemporary nursing practice."-publisher website