Best practice full-stop: Anticipating the spillover effects of enterprise education

This paper considers the potential flow-on benefits that may arise from the increasing provision of enterprise education. The issue of vulnerability is proposed to be a factor associated with superior learning outcomes. Therefore, this paper aims to highlight the use of student and facilitator vulnerability to increase the capacity for learning in Higher Education. It is argued that students benefit from having to struggle to find their identity within a learning environment. That group work can assist the development of confidence through which improved learning behaviours are adopted. Also, the development of good learning practices in the domain of enterprise education have the potential to aid student learning outcomes in other areas of study. This paper provides another means of valuing the potential gains to be received from enterprise education.

Should tax incentives for charitable giving stop at Australia's borders?

Around the world, philanthropic gifts are increasingly crossing borders, driven by globalisation and facilitated by liberalised cross-border tax incentives. Australia is considered to have one of the strictest regimes for the tax treatment of cross-border donations. With bipartisan political support for a significant reduction in the amount and scope of Australian foreign aid, the nation’s international presence through the ‘soft power’ of aid will fall increasingly upon private philanthropy. Are the current tax incentives for Australian cross-border philanthropy and the supervision of those incentives appropriate to both facilitate and regulate international giving? To address this question, this article analyses the amount of Australian cross-border philanthropy and explains the current legislative architecture affecting the tax deductibility of cross-border gifts. It then examines the Australian Government’s proposed ‘in Australia’ reform agenda against the underlying fiscal and regulatory policy imperatives, and makes recommendations for the future tax treatment of Australian cross-border philanthropy.

More than naming and shaming needed to stop corporate tax avoidance

The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot tax what you cannot see”, with a strong focus on increased transparency. The majority of the 17 recommendations in the interim report relate to improved transparency of the tax affairs of corporate taxpayers. This is a significant step in the right direction. Recent experiences in the war on corporate tax avoidance both in Australia and overseas confirm that “information is power”. Most notably, we have seen increased transparency changing the behaviour of multinational enterprises as well as inducing governments to act.

Implications of high level pseudogene transcription in Mycobacterium leprae

Background: The Mycobacterium leprae genome has less than 50% coding capacity and 1,133 pseudogenes. Preliminary evidence suggests that some pseudogenes are expressed. Therefore, defining pseudogene transcriptional and translational potentials of this genome should increase our understanding of their impact on M. leprae physiology. Results: Gene expression analysis identified transcripts from 49% of all M. leprae genes including 57% of all ORFs and 43% of all pseudogenes in the genome. Transcribed pseudogenes were randomly distributed throughout the chromosome. Factors resulting in pseudogene transcription included: 1) co-orientation of transcribed pseudogenes with transcribed ORFs within or exclusive of operon-like structures; 2) the paucity of intrinsic stem-loop transcriptional terminators between transcribed ORFs and downstream pseudogenes; and 3) predicted pseudogene promoters. Mechanisms for translational ``silencing'' of pseudogene transcripts included the lack of both translational start codons and strong Shine-Dalgarno (SD) sequences. Transcribed pseudogenes also contained multiple ``in-frame'' stop codons and high Ka/Ks ratios, compared to that of homologs in M. tuberculosis and ORFs in M. leprae. A pseudogene transcript containing an active promoter, strong SD site, a start codon, but containing two in frame stop codons yielded a protein product when expressed in E. coli. Conclusion: Approximately half of M. leprae's transcriptome consists of inactive gene products consuming energy and resources without potential benefit to M. leprae. Presently it is unclear what additional detrimental affect(s) this large number of inactive mRNAs has on the functional capability of this organism. Translation of these pseudogenes may play an important role in overall energy consumption and resultant pathophysiological characteristics of M. leprae. However, this study also demonstrated that multiple translational ``silencing'' mechanisms are present, reducing additional energy and resource expenditure required for protein production from the vast majority of these transcripts.

Julkisen tilan kontrollin ulottuvuuksia : tapaustutkimus Stop Töhryille -projektista.

Tämä tutkielma keskittyy julkisen kaupunkitilan kontrollin eri muotoihin. Ihmiset käyttävät kaupunkitilaa eri tavoin ja eri tarkoituksiin. Tilan sallitut ja kielletyt käyttömuodot ovat aina erilaisten toiveiden yhteensovittamista: yhteisen neuvottelun tulos. Tilaa myös kontrolloidaan vastaamaan erilaisia toiveita ja odotuksia. Tutkielmassa julkisen tilan kontrollin muodot on jaettu kolmeen: tilan fyysinen muokkaaminen, tilan valvonta ja asenteisiin vaikuttaminen esimerkiksi politiikkaohjelmilla. Tärkeimpänä kiinnostuksen kohteena on tilanne, jossa jokin toiminta kielletään kokonaisuudessaan. Tutkielmassa käytetään konkreettisena esimerkkinä yrityksestä kontrolloida tilaa Helsingin kaupungin Stop Töhryille -projektia: kyseessä on tapaustutkimus em. projektista. Projekti toteutettiin vuosina 1998–2008 Helsingin kaupungin rakennusviraston sekä yleisten töiden lautakunnan alaisuudessa. Projektin tavoitteena oli vähentää ja poistaa kaupunkitilassa näkyviä graffiteja. Keinoina tähän oli tekninen siivous, valvonta ja viestintä. Graffitit voidaan nähdä yhtenä keinona vallata tilaa itselle. Tutkimuksen ongelmanasettelun taustalla on pohdinta siitä, kohdistuuko julkisen tilan kontrolli jonkin tietyn toiminnon ei-toivottavuuteen vai kohdistuuko kontrolli tiettyjen toimijoiden ei-toivottavuuteen. Tavoitteena on selvittää, minkälainen tilan kontrolliin tähtäävä ohjelma Stop Töhryille -projekti oli. Tutkimuskysymykset liittyvät siihen, miksi projekti toteutettiin, mihin projektin toimenpiteet kohdistuivat ja miten nollatoleranssi määriteltiin projektissa. Tutkielman teoreettinen viitekehys pohjautuu Jock Youngin määritelmälle nollatoleranssista, nollatoleranssin kritiikille sekä Henri Lefebvren, Don Mitchellin, Andrea Sharkeyn ja Rob Shieldsin kirjoituksiin oikeudesta tilaan. Aineistona käytetään yleisten töiden lautakunnan kokousten esityslista- ja pöytäkirjamateriaalia sekä haastatteluja projektissa mukana olleille tai projektiin vaikuttaneille tahoille (N=4). Analyysin menetelmänä sovelletaan diskurssianalyysiä. Aineiston perusteella voidaan todeta, että projektissa hyödynnettiin laajasti erilaisia kontrollin keinoja. Projektin toimenpiteet keskittyivät alussa enemmän toimintoon (graffitien puhdistamiseen ja ehkäisyyn), mutta viimeisinä vuosina painopiste siirtyi enemmän toimijaan (graffitintekijään). Aineiston analyysissä yhtenä olennaisena toimijaryhmänä esille nousivat nuoret ja nuoriso, jotka mainittiin useaan otteeseen graffitintekijöinä. Tutkielmassa tätä ilmiötä pohditaan Mike Presdeen nuoruuden kriminalisointi -käsitteen sekä Zygmunt Baumanin ulossulkemisen paradigman kautta. Nollatoleranssiretoriikka on löydettävissä projektista kolmella tasolla: ideologisella, toiminnallisella sekä viestinnällisellä. Nollatoleranssia perusteltiin ideologisella tasolla rikottujen ikkunoiden teesillä: pieniä sosiaalisia häiriöitä poistamalla voidaan ehkäistä suuria rikoksia. Tämä perustelu vietiin toiminnalliselle tasolle, jossa häiriökäyttäytyjiä valvottiin ja heille vaadittiin kovia rangaistuksia. Viestinnällä pyrittiin madaltamaan kansalaisten sietokykyä graffiti-ilmiöön ja edesautettiin mahdollisimman laajan kansalais- ja asukasyhteistyön syntymistä. Lisäksi projektissa luotiin aktiivisesti tiedon ja kielen politiikkaa, joissa tuotetaan käsitystä siitä että graffitit lisäävät turvattomuutta ja konstruoidaan sellainen kieli, jossa graffitit nähdään ongelmana.

Julkisen tilan kontrollin ulottuvuuksia. Tapaustutkimus Stop Töhryille -projektista.

Tämä tutkielma keskittyy julkisen kaupunkitilan kontrollin eri muotoihin. Ihmiset käyttävät kaupunkitilaa eri tavoin ja eri tarkoituksiin. Tilan sallitut ja kielletyt käyttömuodot ovat aina erilaisten toiveiden yhteensovittamista: yhteisen neuvottelun tulos. Tilaa myös kontrolloidaan vastaamaan erilaisia toiveita ja odotuksia. Tutkielmassa julkisen tilan kontrollin muodot on jaettu kolmeen: tilan fyysinen muokkaaminen, tilan valvonta ja asenteisiin vaikuttaminen esimerkiksi politiikkaohjelmilla. Tärkeimpänä kiinnostuksen kohteena on tilanne, jossa jokin toiminta kielletään kokonaisuudessaan. Tutkielmassa käytetään konkreettisena esimerkkinä yrityksestä kontrolloida tilaa Helsingin kaupungin Stop Töhryille -projektia: kyseessä on tapaustutkimus em. projektista. Projekti toteutettiin vuosina 1998–2008 Helsingin kaupungin rakennusviraston sekä yleisten töiden lautakunnan alaisuudessa. Projektin tavoitteena oli vähentää ja poistaa kaupunkitilassa näkyviä graffiteja. Keinoina tähän oli tekninen siivous, valvonta ja viestintä. Graffitit voidaan nähdä yhtenä keinona vallata tilaa itselle. Tutkimuksen ongelmanasettelun taustalla on pohdinta siitä, kohdistuuko julkisen tilan kontrolli jonkin tietyn toiminnon ei-toivottavuuteen vai kohdistuuko kontrolli tiettyjen toimijoiden ei-toivottavuuteen. Tavoitteena on selvittää, minkälainen tilan kontrolliin tähtäävä ohjelma Stop Töhryille -projekti oli. Tutkimuskysymykset liittyvät siihen, miksi projekti toteutettiin, mihin projektin toimenpiteet kohdistuivat ja miten nollatoleranssi määriteltiin projektissa. Tutkielman teoreettinen viitekehys pohjautuu Jock Youngin määritelmälle nollatoleranssista, nollatoleranssin kritiikille sekä Henri Lefebvren, Don Mitchellin, Andrea Sharkeyn ja Rob Shieldsin kirjoituksiin oikeudesta tilaan. Aineistona käytetään yleisten töiden lautakunnan kokousten esityslista- ja pöytäkirjamateriaalia sekä haastatteluja projektissa mukana olleille tai projektiin vaikuttaneille tahoille (N=4). Analyysin menetelmänä sovelletaan diskurssianalyysiä. Aineiston perusteella voidaan todeta, että projektissa hyödynnettiin laajasti erilaisia kontrollin keinoja. Projektin toimenpiteet keskittyivät alussa enemmän toimintoon (graffitien puhdistamiseen ja ehkäisyyn), mutta viimeisinä vuosina painopiste siirtyi enemmän toimijaan (graffitintekijään). Aineiston analyysissä yhtenä olennaisena toimijaryhmänä esille nousivat nuoret ja nuoriso, jotka mainittiin useaan otteeseen graffitintekijöinä. Tutkielmassa tätä ilmiötä pohditaan Mike Presdeen nuoruuden kriminalisointi -käsitteen sekä Zygmunt Baumanin ulossulkemisen paradigman kautta. Nollatoleranssiretoriikka on löydettävissä projektista kolmella tasolla: ideologisella, toiminnallisella sekä viestinnällisellä. Nollatoleranssia perusteltiin ideologisella tasolla rikottujen ikkunoiden teesillä: pieniä sosiaalisia häiriöitä poistamalla voidaan ehkäistä suuria rikoksia. Tämä perustelu vietiin toiminnalliselle tasolle, jossa häiriökäyttäytyjiä valvottiin ja heille vaadittiin kovia rangaistuksia. Viestinnällä pyrittiin madaltamaan kansalaisten sietokykyä graffiti-ilmiöön ja edesautettiin mahdollisimman laajan kansalais- ja asukasyhteistyön syntymistä. Lisäksi projektissa luotiin aktiivisesti tiedon ja kielen politiikkaa, joissa tuotetaan käsitystä siitä että graffitit lisäävät turvattomuutta ja konstruoidaan sellainen kieli, jossa graffitit nähdään ongelmana.

Communication pathways from the anti-codon region to the aminoacylation site in Methionyl tRNA Synthetase: Molecular dynamics simulations and the structure network analysis

The enzymes of the family of tRNA synthetases perform their functions with high precision by synchronously recognizing the anticodon region and the aminoacylation region, which are separated by ?70 in space. This precision in function is brought about by establishing good communication paths between the two regions. We have modeled the structure of the complex consisting of Escherichia coli methionyl-tRNA synthetase (MetRS), tRNA, and the activated methionine. Molecular dynamics simulations have been performed on the modeled structure to obtain the equilibrated structure of the complex and the cross-correlations between the residues in MetRS have been evaluated. Furthermore, the network analysis on these simulated structures has been carried out to elucidate the paths of communication between the activation site and the anticodon recognition site. This study has provided the detailed paths of communication, which are consistent with experimental results. Similar studies also have been carried out on the complexes (MetRS + activated methonine) and (MetRS + tRNA) along with ligand-free native enzyme. A comparison of the paths derived from the four simulations clearly has shown that the communication path is strongly correlated and unique to the enzyme complex, which is bound to both the tRNA and the activated methionine. The details of the method of our investigation and the biological implications of the results are presented in this article. The method developed here also could be used to investigate any protein system where the function takes place through long-distance communication.

Functional Significance of an Evolutionarily Conserved Alanine (GCA) Resume Codon in tmRNA in Escherichia coli

Occasionally, ribosomes stall on mRNAs prior to the completion of the polypeptide chain. In Escherichia coli and other eubacteria, tmRNA-mediated trans-translation is a major mechanism that recycles the stalled ribosomes. The tmRNA possesses a tRNA-like domain and a short mRNA region encoding a short peptide (ANDENYALAA in E. coli) followed by a termination codon. The first amino acid (Ala) of this peptide encoded by the resume codon (GCN) is highly conserved in tmRNAs in different species. However, reasons for the high evolutionary conservation of the resume codon identity have remained unclear. In this study, we show that changing the E. coli tmRNA resume codon to other efficiently translatable codons retains efficient functioning of the tmRNA. However, when the resume codon was replaced with the low-usage codons, its function was adversely affected. Interestingly, expression of tRNAs decoding the low-usage codon from plasmid-borne gene copies restored efficient utilization of tmRNA. We discuss why in E. coli, the GCA (Ala) is one of the best codons and why all codons in the short mRNA of the tmRNA are decoded by the abundant tRNAs.

Design of compact low pass filter with wide stop band using tri-section stepped impedance resonator

This paper reports the design of a compact low pass filter (LPF) with wide stop band region using trisection stepped impedance resonators in microstrip medium. Experimental results of a low pass filter designed at 1 GHz have been compared against the analytical and EM simulation results for the validation of the design. Results are satisfactorily matching each other. The maximum insertion of the measured filter is 0.2 dB and minimum return loss is 13.5 dB over the pass band. The stop band rejection is better than 20 dB from 1.5 GHz to 4.2 GHz and hence wide stop band performance is achieved. Overall size of the filter is 30 mm x 20 mm x 0.78 mm which is 0.1 lambda x 0.066 lambda. x 0.0026 lambda at 1 GHz. (C) 2011 Elsevier GmbH. All rights reserved.

Spectral-envelope and group-delay models for transient signals—applications to castanets and stop consonants

We present a novel approach to represent transients using spectral-domain amplitude-modulated/frequency -modulated (AM-FM) functions. The model is applied to the real and imaginary parts of the Fourier transform (FT) of the transient. The suitability of the model lies in the observation that since transients are well-localized in time, the real and imaginary parts of the Fourier spectrum have a modulation structure. The spectral AM is the envelope and the spectral FM is the group delay function. The group delay is estimated using spectral zero-crossings and the spectral envelope is estimated using a coherent demodulator. We show that the proposed technique is robust to additive noise. We present applications of the proposed technique to castanets and stop-consonants in speech.

Durability of Pt/C and Pt/MC-PEDOT catalysts under simulated start-stop cycles in polymer electrolyte fuel cells

A composite of mesoporous carbon (MC) with poly(3,4-ethylenedioxythiophene) (PEDOT) is studied as catalyst support for platinum nanoparticles. The durability of commercial Pt/carbon and Pt/MC-PEDOT as cathode catalyst is investigated by invoking air-fuel boundary at the anode side so as to foster carbon corrosion at the cathode side of a polymer electrolyte fuel cell (PEFC). Pt/MC-PEDOT shows higher resistance to carbon corrosion in relation to Pt/C. Electrochemical techniques such as cyclic voltammetry (CV) and impedance measurements are used to evaluate the extent of degradation in the catalyst layer. It is surmised that the resistance of MC-PEDOT as catalyst support toward electrochemical oxidation makes Pt/MC-PEDOT a suitable and stable cathode catalyst for PEFCs.

Top polarization in stop production at the LHC

We survey the expected polarization of the top produced in the decay of a scalar top quark, t -> t((chi) over tildei)(0), i = 1 - 2. The phenomenology is quite interesting, since the expected polarization depends both on the mixing in the stop and neutralino sectors and on the mass differences between the stop and the neutralino. We find that a mixed stop behaves almost like a right-handed stop due to the larger hypercharge that enters the stop/top/gaugino coupling and that these polarisation effects disappear, when m((t) over tilde1) approximate to m(t) +m((chi) over tildei)(0). After a discussion on the expected top polarization from the decay of a scalar top quark, we focus on the interplay of polarization and kinematics at the LHC. We discuss different probes of the top polarization in terms of lab-frame observables. We find that these observables faithfully reflect the polarization of the parent top-quark, but also have a non-trivial dependence on the kinematics of the stop production and decay process. In addition, we illustrate the effect of top polarization on the energy and transverse momentum of the decay lepton in the laboratory frame. Our results show that both spectra are softened substantially in case of a negatively polarized top, particularly for a large mass difference between the stop and the neutralino. Thus, the search strategies, and the conclusions that can be drawn from them, depends not just on the mass difference m((t) over tilde) - m((chi) over tildei)(0) due to the usual kinematic effects but also on the effects of top polarization on the decay kinematics the extent of which depends in turn on the said mass difference.

Evolution of bacterial transcription factors: how proteins take on new tasks, but do not always stop doing the old ones

Many bacterial transcription factors do not behave as per the textbook operon model. We draw on whole genome work, as well as reported diversity across different bacteria, to argue that transcription factors may have evolved from nucleoid-associated proteins. This view would explain a large amount of recent data gleaned from high-throughput sequencing and bioinformatic analyses.

Light stop in the MSSM after LHC Run 1

The discovery of a Higgs boson with a mass of 126 GeV at the LHC when combined with the non-observation of new physics both in direct and indirect searches imposes strong constraints on supersymmetric models and in particular on the top squark sector. The experiments for direct detection of dark matter have provided with yet more constraints on the neutralino LSP mass and its interactions. After imposing limits from the Higgs, flavour and dark matter sectors, we examine the feasibility for a light stop in the context of the pMSSM, in light of current results for stop and other SUSY searches at the LHC. We only require that the neutralino dark matter explains a fraction of the cosmologically measured dark matter abundance. We find that a stop with mass below similar to 500 GeV is still allowed. We further study various probes of the light stop scenario that could be performed at the LHC Run-II either through direct searches for the light and heavy stop, or SUSY searches not currently available in simplified model results. Moreover we study the characteristics of heavy Higgs for the points in the parameter space allowed by all the available constraints and illustrate the region with large cross sections to fermionic or electroweakino channels. Finally we show that nearly all scenarios with a small stop-LSP mass difference will be tested by Xenon1T provided the NLSP is a chargino, thus probing a region hard to access at the LHC.

Internal resonance of an L-shaped beam with a limit stop .1. Free vibration

Real-life structures often possess piecewise stiffness because of clearances or interference between subassemblies. Such an aspect can alter a system's fundamental free vibration response and leads to complex mode interaction. The free vibration behaviour of an L-shaped beam with a limit stop is analyzed by using the frequency response function and the incremental harmonic balance method. The presence of multiple internal resonances, which involve interactions among the first five modes and are extremely complex, have been discovered by including higher harmonics in the analysis. The results show that mode interaction may occur if the higher harmonics of a vibration mode are close to the natural frequency of a higher mode. The conditions for the existence of internal resonance are explored, and it is shown that a prerequisite is the presence of bifurcation points in the form of intersecting backbone curves. A method to compute such intersections by using only one harmonic in the free vibration solution is proposed. (C) 1996 Academic Press Limited