Aggressive tax planning : differentiating those playing the game from those who don't

The study reported in this paper examined a group of Australian taxpayers who have expressed a preference for a creative and aggressive tax agent. The study attempted to understand how high-risk taxpayers and high-risk practitioners form their partnerships by examining aggressive taxpayers' attitudes and perceptions of the Australian tax system. Data were taken from 2040 Australian taxpayers who had responded to a national survey on tax issues. Results from a series of independent sample t-tests revealed that there are a number of important differences between 'aggressive' and 'non-aggressive' taxpayers. Finally, a logistic regression analysis was used to determine which variables most effectively differentiated aggressive taxpayers from non-aggressive taxpayers. The findings are discussed in a regulatory context and possible solutions for how tax authorities might deal with this high-risk group of taxpayer are suggested.

Differentiating three conceptualisations of the relationship between positive development and psychopathology during the transition to adulthood

The transition to adulthood is characterised by both great potential for positive change and a relatively high incidence of problem outcomes. A multidimensional model of positive development during the transition to adulthood (at 19-20 years) has recently been proposed. However, an unresolved question regarding the nature of positive development during this time is how best to conceptualise its relationship to psychopathology. We drew on data from 1158 participants in the Australian Temperament Project, a large longitudinal community-based study that has followed young people's psychosocial adjustment from infancy to early adulthood. Using structural equation modelling, we compared three models reflecting different conceptualisations of the relationship between positive development and psychopathology. The results suggest that positive development and psychopathology are best modelled as separate but correlated constructs. Hence, development in one domain is likely to influence the other, although separate and specific developmental pathways are also likely to be operating.

Differentiating malware from cleanware using behavioural analysis

This paper proposes a scalable approach for distinguishing malicious files from clean files by investigating the behavioural features using logs of various API calls. We also propose, as an alternative to the traditional method of manually identifying malware files, an automated classification system using runtime features of malware files. For both projects, we use an automated tool running in a virtual environment to extract API call features from executables and apply pattern recognition algorithms and statistical methods to differentiate between files. Our experimental results, based on a dataset of 1368 malware and 456 cleanware files, provide an accuracy of over 97% in distinguishing malware from cleanware. Our techniques provide a similar accuracy for classifying malware into families. In both cases, our results outperform comparable previously published techniques.

Ultra-wideline 14N solid-state NMR as a method for differentiating polymorphs: glycine as a case study

Nitrogen-14 solid-state NMR (SSNMR) is utilized to differentiate three polymorphic forms and a hydrochloride (HCl) salt of the amino acid glycine. Frequency-swept Wideband, Uniform Rate, Smooth Truncated (WURST) pulses were used in conjunction with Carr-Purcell Meiboom-Gill refocusing, in the form of the WURST-CPMG pulse sequence, for all spectral acquisitions. The ¹⁴N quadrupolar interaction is shown to be very sensitive to variations in the local electric field gradients (EFGs) about the ¹⁴N nucleus; hence, differentiation of the samples is accomplished through determination of the quadrupolar parameters CQ and ηQ, which are obtained from analytical simulations of the ¹⁴N SSNMR powder patterns of stationary samples (i.e., static NMR spectra). Additionally, differentiation of the polymorphs is also possible via the measurement of ¹⁴N effective transverse relaxation time constants, T^eff2(¹⁴N). Plane-wave density functional theory (DFT) calculations, which exploit the periodicity of crystal lattices, are utilized to confirm the experimentally determined quadrupolar parameters as well as to determine the orientation of the ¹⁴N EFG tensors in the molecular frames. Several signal-enhancement techniques are also discussed to help improve the sensitivity of the ¹⁴N SSNMR acquisition method, including the use of selective deuteration, the application of the BRoadband Adiabatic INversion Cross-Polarization (BRAIN-CP) technique, and the use of variable-temperature (VT) experiments. Finally, we examine several cases where ¹⁴N VT experiments employing Carr-Purcell-Meiboom-Gill (CPMG) refocusing are used to approximate the rotational energy barriers for RNH3⁺ groups.

Differentiating sub-groups of online depression-related communities using textual cues

Depression is a highly prevalent mental illness and is a comorbidity of other mental and behavioural disorders. The Internet allows individuals who are depressed or caring for those who are depressed, to connect with others via online communities; however, the characteristics of these online conversations and the language styles of those interested in depression have not yet been fully explored. This work aims to explore the textual cues of online communities interested in depression. A random sample of 5,000 blog posts was crawled. Five groupings were identified: depression, bipolar, self-harm, grief, and suicide. Independent variables included psycholinguistic processes and content topics extracted from the posts. Machine learning techniques were used to discriminate messages posted in the depression sub-group from the others.Good predictive validity in depression classification using topics and psycholinguistic clues as features was found. Clear discrimination between writing styles and content, with good predictive power is an important step in understanding social media and its use in mental health.

Research collaborations and "authorship": differentiating legal from management norms

The question of who should take credit as the authors of collaborative research papers has long been a matter for discussion, especially within scientific institutions. However, that discussion has not sufficiently taken account of the legalities of the situation. Particularly since the passing of moral rights legislation in Australia and elsewhere, institutional norms are in conflict with the legal rules concerning the attribution of authorship. Yet, when researchers take their grievances to the courts, it is the legal rules that will prevail. The present article considers the institutional rules against their legal counterparts and the steps that have been, and might in future be, taken to manage this divergence of norms.

An account of profits for a breach of contract (Attorney-General v Blake)

The House of Lords in Attorney-General v Blake addressed the controversial issue of whether a plaintiff who has suffered no loss as a result of the defendant’s breach of contract can nevertheless recover the profits the defendant obtained from the breach. Although the courts have traditionally been hostile to such claims, the House of Lords has ruled that, in exceptional cases, the defendant can be required to account to the plaintiff for the profits acquired from the breach of contract.

Acceptance and leadership-hegemonies of e-commerce policy perspectives

This paper presents an analysis of the e-Commerce policies developed and implemented in the USA, Canada, Australia, Victoria, Finland, Norway, the UK, Ireland, the EU (by the OECD), Singapore, Japan, Malaysia, Thailand and Hong Kong (Special Administrative Region). The paper shows that e-Commerce policy adopted is generally trying to achieve two fundamental aims:

1. to minimize regulatory environments for e-Commerce; and
2. to ease logistical problems in doing e-Commerce—i.e. in paying electronically, in deliver y of goods and in customs, tariffs and duties.

These strategies are designed to create an environment where e-Commerce is adopted by business and government in these countries to achieve ‘best practice’, to become ‘modern’, to gain ‘efficiencies’, because ‘it is the way to go’, because ‘we must have it, because everybody has it’, and because they ‘perceive the benefits of it’. In essence it is being used to gain hegemony in the economic competitiveness of the geopolitical environment created by the Internet. This paper argues that differentiating types of policy is related to ideology and hegemony in the various countries.

An early painter's persona as metaphor

This article analyses the marketing of an early Australian entrepreneurial female painter as metaphor in the exploration of the brand concept. It does so through the extension of her persona to her art, through examination of her diaries, letters and public documents. The use of the metaphor as a means of promulgating the 'brand as person' is discussed. Thus, the buyer of art chooses a painting with confidence because of the personality projected by the creator of the art work, in the same way as a successful brand of another product might be purchased. This article places the analysis within the context of social change of the time, giving some indication of the market and competitor positions and her motivation for differentiating herself from others. It highlights the conflict that the painter's brand caused to the artist's competitors at the time and how that affected her long-term reputation. The artist's idiosyncratic approach to painting and her vigorous self-promotion as an artist sought a reappraisal of the genre of lowly flower painting in the late nineteenth century.

Herbert Spencer in the suburbs? Class, politics, ideology and the Australian petty-bourgeoisie in the Howard years

A dominant trope of media commentary after the 2004 federal election was the rise of blue-collar self-employment and small business and its negative impact on Labor electoral support. In this paper I examine the evidence on the growth of self-employment and small business in Australia since the 1980s and the political consequences of this growth. I consider why the growth of self-employment and small business has been overstated by many observers, and the emergence of a right-wing anti-capitalism in the critique of the dependence of wage-labour. Although the growth of self-employment and small business has been overstated it is a real phenomenon. I extract the rational kernel from the largely ill-informed commentary on this issue and place contemporary debates about self-employment in a historical and global context. I consider why the self-employed and small business were once seen as natural allies of the working-class in a populist coalition but why they are now identified by commentators as hostile to class politics.

Including the designer in a more holistic understanding of ecologically sustainable design (ESD)

This paper backgrounds the current approach to ecologically sustainable design (ESD) while outlining the prevailing technological zeitgeist within which architecture operates. In differentiating between ecology and ecosophy a quantum shift in attitude is explored. This allows the psychodynamics behind the act of commitment to be brought up for discussion and places the designer within a more holistic understanding of ESD.