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.

Building agent-based hybrid intelligent systems : a case study

Many complex problems (e.g., financial investment planning, foreign exchange trading, data mining from large/multiple databases) require hybrid intelligent systems that integrate many intelligent techniques (e.g., fuzzy logic, neural networks, and genetic algorithms). However, hybrid intelligent systems are difficult to develop because they have a large number of parts or components that have many interactions. On the other hand, agents offer a new and often more appropriate route to the development of complex systems, especially in open and dynamic environments. Thus, this paper discusses the development of an agent-based hybrid intelligent system for financial investment planning, in which a great number of heterogeneous computing techniques/packages are easily integrated into a unifying agent framework. This shows that agent technology can indeed facilitate the development of hybrid intelligent systems.

Information sharing between heterogeneous uncertain reasoning models in a multi-agent environment : a case study

The issue of information sharing and exchanging is one of the most important issues in the areas of artificial intelligence and knowledge-based systems (KBSs), or even in the broader areas of computer and information technology. This paper deals with a special case of this issue by carrying out a case study of information sharing between two well-known heterogeneous uncertain reasoning models: the certainty factor model and the subjective Bayesian method. More precisely, this paper discovers a family of exactly isomorphic transformations between these two uncertain reasoning models. More interestingly, among isomorphic transformation functions in this family, different ones can handle different degrees to which a domain expert is positive or negative when performing such a transformation task. The direct motivation of the investigation lies in a realistic consideration. In the past, expert systems exploited mainly these two models to deal with uncertainties. In other words, a lot of stand-alone expert systems which use the two uncertain reasoning models are available. If there is a reasonable transformation mechanism between these two uncertain reasoning models, we can use the Internet to couple these pre-existing expert systems together so that the integrated systems are able to exchange and share useful information with each other, thereby improving their performance through cooperation. Also, the issue of transformation between heterogeneous uncertain reasoning models is significant in the research area of multi-agent systems because different agents in a multi-agent system could employ different expert systems with heterogeneous uncertain reasonings for their action selections and the information sharing and exchanging is unavoidable between different agents. In addition, we make clear the relationship between the certainty factor model and probability theory.

A study of train group operation multi-agent model oriented RITS

In this paper, aiming at describing interrelationships and communication mechanisms among agents based on a multi-agent framework of Railway Intelligent Transportation System (RITS), we construct the model about stations and trains in the system, which is called Agent-Oriented G-Net Train Group Operation Model (AGNTOM). The framework degrades the complexity of computation and makes the distribution of simulation system easy in design. The simulated experiments prove that the model provides an effective approach for dealing with communication problems in the system.

The establishment of the Judicial Appointments Commission in Malaysia to improve the constitutional method of appointing the judges of the superior courts : a critical study

The Judicial Appointments Commission was established in Malaysia in 2009 to ensure unbiased selection of judicial candidates for the consideration of the Prime Minister, who has the final say regarding the appointment of judges to the superior courts. But the provisions concerning Prime Minister’s power to appoint the majority of the members of the Commission and his unfettered power of removing four of the five appointed members without assigning any reason, have calculatedly been devised for ensuring the selection of judicial candidates having right political patronage in accordance with the covert wishes of the Prime Minister. Furthermore, the Prime Minister’s power of rejecting the Commission’s recommendations of multiple candidates renders the undertaking of a lengthy process of selection unproductive and useless. Thus the Judicial Appointments Commission has become a superfluous body with an ineffective modus operandi to attain the stipulated objectives of improving and complementing the constitutional method of appointing judges to the superior courts. Since the Federal Constitution of Malaysia has not empowered the Parliament to enact a law providing for the establishment of a Judicial Appointments Commission, it also appears that the Judicial Appointments Commission Act 2009 is an invalid piece of legislation.

Faster, richer, better: rapid appraisal techniques for the study of IS implementation in virtual communities

A major issue in Information Systems (IS) research is how to combine relevance and rigor (Benbasat and Zmud, 1999) and reduce the widening gap between research results and adoption (Dunn, 1994). Qualitative researchers make use of interpretivist methods to add richness and depth to their understanding of user problems. Interpretivist methods applied to IS implementations can thus result in research which communicates those findings more effectively. However standard interpretivist data-collection and analysis methods can be time-consuming and expensive. Findings based on these methods may be irrelevant to practitioners by the time they reach publication stage. A potential solution to this problem lies in Rapid Appraisal or RA, a qualitative appraisal methodology derived from rural development-related research. It offers IS researchers an additional technique for learning and acquiring relevant information in a limited period of time that  supplements current data collection and analysis techniques. RA adds value to the traditional approach for studying diffusion of innovation, supporting and extending the IS researcher’s qualitative ‘tool-kit’. In this paper we review an electronic gateway designed to facilitate the diffusion of an Australian government to business [G2B] export documentation system, EXDOC, which was first implemented with meat producers. RA techniques were used to collect and analyse data regarding the implementation of the first regional Electronic Trade Facilitation Center [ETFC] successfully established for Australian exporters in the horticulture sector. The findings from the original EXDOC implementation in the meat sector were confirmed and extended through this study. These include the importance of developing a governance structure that ensures all community members share the benefits of an implementation and the fact that virtual trading communities are attractive to users only if they add value to their business and extend standard ways of operating. Interactive interviews, part of the RA approach; also enabled us to expand our understanding of the way in which procedures developed in the course of implementing an electronic market represent value-adding opportunities for virtual trading communities. The paper has special relevance for researchers investigating adoption and diffusion issues experienced by small-scale producers with low exposure to technology in remote and rural settings.

Building agent-based hybrid intelligent systems

Many complex problems including financial investment planning, foreign exchange trading, knowledge discovery from large/multiple databases require hybrid intelligent systems that integrate many intelligent techniques including expert systems, fuzzy logic, neural networks, and genetic algorithms. However, hybrid intelligent systems are difficult to develop because they have a large number of parts or components that have many interactions. On the other hand, agents offer a new and often more appropriate route to the development of complex systems, especially in open and dynamic environments. In this paper, it is argued that agent technology is well snited for constructing hybrid intelligent systems (especially loosely coupled hybrid intelligent systems) through a successful case study. A great number of heterogeneous computing techniques/packages are easily integlated into the experimental system under a unifying agent framework, which implies that agent technology can greatly facilitate the construction of hybrid intelligent systems.

The profit-driven action sport industry working within the not-for-profit Australian sport system : the case of freestyle BMX Australia and the Australian sports commission

When not-for-profit organisations and for-profit organisations are forced to work together, conflict can arise. This paper explores the tensions that have resulted in the Australian sport setting when the Australian Sport Commission (ASC), with its emphasis predominantly directed at not for profit sport, sought to embrace the traditionally for profit sport of Freestyle BMX into the mainstream sport system. This case study traces the development and implementation of the ASC's Street Active program through Freestyle BMX. It was found that Freestyle BMX experienced mission drift and did not provide a product or service relevant to its consumers by adhering to the guidelines required by the ASC. Further, in the development of the program, the ASC did not expect the rivalry between suppliers in the free market action sport industry when it engaged three management groups to deliver the Street Active program. As a result the action sport industry is further fragmented into for-profit agencies, and farther removed from the Australia's federal governing agency, the ASC.

A technology of study applied in marketing education and supported by self-determination theory

The aim of this study is to assess whether universities are meeting the needs of marketing students in their specific university function of providing knowledge and knowledge processes. This viewpoint is not meant to overlook the university role as a civilizing agent in a constant search for truth (McKenna 2001), but the focus for this study (based as it is in a Faculty of Business and Law) is toward graduates entering the corporate world. Therefore, graduates with suitable discipline knowledge and reasoning skills, in this context, must be able to meet the needs of the corporate marketing sector. Extending this backward to the role of the university, this study is by default seeking to establish if universities are meeting the needs of the corporate sector. A comparison is made between marketing classes using a specific technology of study called an autarchic system, and those classes not using this method. As part of this analysis the study investigates the application of self-determination theory and psychological needs satisfaction. The basic needs scale, comprising of two constructs; Control and Caring was adapted and used to evaluate students' perception of subjects using autarchic study system and those not utilising this methodology.

A ring-based architectural model for middle agents in agent-based system

In agent-based systems, the performance of middle agents not only relies on the matchmaking algorithms employed by them, but also the architecture that organizes them with suitable organizational structure and coordination mechanism. In this paper, we contribute a framework and develop a couple of middle agents with logical ring organizational structure to match requester agents with service provider agents. The middle agent is of the features of proliferation and self-cancellation according to the sensory input from its environment. The token-based coordination mechanism of middle agents is designed. Two kinds of middle agents, namely, host and duplicate, are designed for promoting the scalability and robustness of agent-based systems. We demonstrate the potentials of the architecture by case study.

A scalable and robust framework for agent-based heterogeneous database operation

How to operate database efficiently and unfailingly in agent-based heterogeneous data source environment is becoming a big problem. In this paper, we contribute a framework and develop a couple of agent-oriented matchmakers with logical ring organization structure to match task agents' requests with middleware agents of databases. The middleware agent is a wrapper of a specific database and is run on the same server with the database management system. The matchmaker is of the features of proliferation and self-cancellation according to the sensory input from its environment. The ring-based coordination mechanism of matchmakers is designed. Two kinds of matchmakers, namely, host and duplicate, are designed for improving the scalability and robustness of agent-based system. The middleware agents are improved for satisfying the framework. We demonstrate the potentials of the framework by case study and present theoretical and empirical evidence that our approach is scalable and robust.

A computation trust model with trust network in multi-agent systems

Trust is a fundamental issue in multi-agent systems, especially when they are applied in e-commence. The computational models of trust play an important role in determining who and how to interact in open and dynamic environments. To this end, a computation trust model is proposed in which the confidence information based on direct prior interactions with the target agent and the reputation information from trust network are used. In this way, agents can autonomously deal with deception and identify trustworthy parties in multi-agent systems. The ontological property of trust is also considered in the model. A case study is provided to show the effectiveness of the proposed model.

Board directors and conflict of interest : a study of a sport league

Conflict of interest is one aspect of governance that has the potential to damage both an organisation and those who govern that organisation. Board directors of sport organisations are faced with a number of influences particular to sport business, which can impact on the process of managing conflict of interest. This research identified processes and attributes that influence directors: selection processes, outside roles, experience, regulation, education, motivation and qualifications. Directors and CEOs drawn from a sample of five Australian Football League (AFL) clubs and members of the AFL commission were interviewed. Data analysis was undertaken using a constructivist grounded theory method, and key processes (selection processes and director education) and attributes (outside roles, experience, regulation, motivation and qualifications) of non-executive directors were identified. By better understanding the influences on board directors in sport organisations, and the impact of these on managing conflict of interest, the potential for damage to the directors and the organisation may be decreased.

Managing sport in drought-new stakeholders and new governance issues : a case study

Globally, almost every nation is facing some form of water crisis (World Commission on Water 2000). In Australia, the sport and recreation industry is one of the highest consumers of water. Other high water consuming industries (such as agriculture and farming) have been forced to adhere to strict managerial and governance reform due to the water crisis, yet in the sport and recreation industry, such changes are yet to be implemented and fully realised across the sector.

This research examines the impacts of drought and sustainable water management for sport and recreation. Specifically, it provides a case study of sport and recreation provision in a municipality that has already undergone considerable reform due to long-term drought. Sport and recreation use water for purposes such as irrigation of playing fields/pitches, filling swimming pools, stadium amenities and facilities, kitchens, maintenance and cleaning, and clubhouse amenities.

For sports that are heavy users of water for the maintenance of playing fields (such as soccer, Australian Rules football, rugby league, rugby union, grass and clay tennis courts to name a few) the impacts of drought and water restrictions have been severe. Some sports have reported an increase in the risk of injury to participants because of the condition of un-watered playing fields (Sport and Recreation Victoria 2007). Others have been forced to delay or shorten their seasons (Sleeman 2007), or worse still, cancel training and organised competition completely (Connolly and Bell 2007). While the impact of water restrictions has been profound on most sports, there are some sports that are not heavy water users and the impact of drought and water restrictions has been minimal. This problem creates issues and apparent inequities raising the need to further examine water consumption in sport and recreation. The potential outcome that arises is that the future of those sports that cannot conduct their competitions may be disadvantaged, while other sports that do not have such problems may be able to flourish.

Water, and those who control the supply of it, then defines which sports are able to flourish and sustain sport development pathways, compared to those whose survival may be in jeopardy. This research explores the stakeholder management and governance issues that have resulted for sport and recreation in the City of Greater Geelong (CoGG) located in Victoria, Australia--a region in long-term water crisis. The supply of sport and recreation facilities in the CoGG (like most municipalities in Australia) is largely the responsibility of the municipal council. The corporation responsible for the supply of water to the municipality is Barwon Water.

Although other sport and recreation facilities exist in the CoGG, the municipal council of CoGG owns and maintains over 120 sporting ovals (including the stadium used by its professional Australian Football League (AFL) team, the Cats), six swimming pools, and three golf courses. The CoGG host their professional AFL team, a range of local, national and international sport events, and provide a wide range of sport and recreation facilities for the community residents.

Eight interviews were conducted in total. Interviews were conducted with representatives from CoGG municipal council (who are responsible for the delivery of sport and recreation services and facilities in Geelong), and representatives from Barwon Water (who are responsible for the ongoing provision and maintenance of sport and recreation services and facilities) through the provision of water. Results show that the ten highest users of water in the municipality are sport and recreation facilitieswhich between them use almost one-third of the city's total water consumption (City of Greater Geelong 2006).

The municipal council is under considerable pressure to find ways to continue to provide sport and recreation opportunities for community members, as well as professional athletes and teams who use these facilities despite water restrictions. After all, these facilities provide benefit to spectators and participants, as well as businesses that rely on visitors to Geelong for sport and recreation events.

Due to such pressures, from 2007, the CoGG and Barwon Water agreed to provide the sport and recreation sector with water allocations rather than to be denied of all water under the water restriction regimes in place in the municipality. During 2007 summer sport season, this allowed the CoGG to keep 16 of its 120 sporting ovals open for participation through allocating all available water to these fields in order to keep them safe and playable. However, CoGG and Barwon Water were required to devise a rating scale to determine which sports (and sport facilities) were to share the allocated water, and which were not. These decisions also had knock on effects through sports. In order to ensure the safety of the playing surfaces, the CoGG and Barwon Water also restricted use of fields to competition only, therefore sport participants were forced to train on local beaches and other parkland areas-transferring issues of safety and public liability to other locations and facilities in the community. Further, it was reported that scheduling of competition seasons and individual matches; as well as the allocation of "home ground" gate receipts and concessions profits were required to be governed by the CoGG and Barwon Water as the competing sports were unable to agree. Perhaps more importantly, the rating scale developed for water allocation also resulted in some sports being rated as ineligible for water and as a result were unable to stage their entire competitions.

Clearly, the water allocation rating scale, and approach taken in this municipality to the continued delivery of sport and recreation has provided a workable solution. However, this study also signals that new stakeholders have entered the arena for the governance of sport. Governance structures in sport and recreation are being impacted as a result of the water crisis.

Those making decisions about which sport and recreation activities and/or facilities will be assisted with water resources are being made by local councils and water corporations. Sport managers are being required to understand existing areas of knowledge (such as turf management) in different ways, to gain knowledge in new areas (such as sustainable water management), and to lobby new stakeholder groups (such as water corporations) in order to secure their futures. The continued existence of some sports is no longer in the hands of governing bodies, but in the hands of local councils, and water corporations.

Clearly, any of the solutions implemented as discussed above, require multiple stakeholders to interact, and to reach agreement in order to assist in sustainable management of water in sport and recreation. In this sense, the management of water in sport (and all other industries) is more than a rational decision about policy, legislation, restrictions and resource allocations. It is a social and political process requiring scholarly attention for practical solutions.